Revised up to 1^("st ")1^{\text {st }} August 2023 [with Legislative History] 修订至 1^("st ")1^{\text {st }} August 2023 [与立法历史]
DISCLAIMER 免责声明
The Income Tax Act 2015 [Revised to 1^("st ")1^{\text {st }} August 2023] is produced for FRCS internal purpose only and is not intended to be reproduced or transmitted in any form or by any means other than this purpose. The Fiji Revenue & Customs Service expressly disclaims liability to any person in respect of anything done in reliance of the contents of this Act. 《2015年所得税法》[修订至2023年8月0#日]仅用于FRCS内部目的，不得以任何形式或以除此目的以外的任何方式复制或传播。斐济税务和海关署明确表示，不对任何人依据本法内容所做的任何事情承担责任。
Table of Amendments 修订表
Income Tax Act 2015 (No 32 of 2015) ^(1){ }^{1} commenced on 1 January 2016 except section 9 and Part 6 which commence on the date notified by Minister in the Gazette, as amended by: 《2015年所得税法》（2015年第32号） ^(1){ }^{1} 于2016年1月1日生效，但第9条和第6部分除外，其生效日期由部长在宪报中通知，修订如下：
Amending Legislation 予以修订的法例
日期
开始
Date of
Commencement
Date of
Commencement| Date of |
| :---: |
| Commencement |
Public Service (Amendment) Act 2016 (No 2 of 2016) 2016年公共服务（修正）法（2016年第2号）
16 February 2016 2016年2月16
2016年所得税（预算修正案）法（第27号）
（2016年）
Income Tax (Budget Amendment) Act 2016 (No 27 of
2016)
Income Tax (Budget Amendment) Act 2016 (No 27 of
2016)| Income Tax (Budget Amendment) Act 2016 (No 27 of |
| :--- |
| 2016) |
1 August 2016 2016年8月1日星期一
法律修订版（相应
2016年修正案（2016年第31号）
Revised Edition of the Laws (Consequential
Amendments) Act 2016 (No 31 of 2016)
Revised Edition of the Laws (Consequential
Amendments) Act 2016 (No 31 of 2016)| Revised Edition of the Laws (Consequential |
| :--- |
| Amendments) Act 2016 (No 31 of 2016) |
1 December 2016 2016年12月1日星期一
Income Tax (Amendment) Act 2017 (No 15 of 2017) 2017年所得税（修正）法（2017年第15号）
1 January 2016 2016年1月1
2017年所得税（预算修正案）法（第26号）
（2017年）
Income Tax (Budget Amendment) Act 2017 (No 26 of
2017)
Income Tax (Budget Amendment) Act 2017 (No 26 of
2017)| Income Tax (Budget Amendment) Act 2017 (No 26 of |
| :--- |
| 2017) |
1 August 2017 二〇一七年八月一日
斐济税务和海关署（预算
修正案）2017年法案（2017年第38号）
Fiji Revenue and Customs Authority (Budget
Amendment) Act 2017 (No 38 of 2017)
Fiji Revenue and Customs Authority (Budget
Amendment) Act 2017 (No 38 of 2017)| Fiji Revenue and Customs Authority (Budget |
| :--- |
| Amendment) Act 2017 (No 38 of 2017) |
1 August 2017 二〇一七年八月一日
Accident Compensation Act 2017 (No 40 of 2017) 2017年事故赔偿法（2017年第40号）
ss 1-17, 30, 32, 34- 第1-17、30、32、34条-
36:1536: 15 2017年8月;剩余时间：1月1日
36:1536: 15 August 2017;
remainder: 1 January
36:15 August 2017;
remainder: 1 January| $36: 15$ August 2017; |
| :--- |
| remainder: 1 January |
Public Health (Budget Amendment) Act 2018 (No 31 of
2018)
Income Tax (Budget Amendment) Act 2018 (No 14 of 1 August 2018
2018) 1 August 2018
Public Health (Budget Amendment) Act 2018 (No 31 of
2018) | Income Tax (Budget Amendment) Act 2018 (No 14 of | 1 August 2018 |
| :--- | :--- |
| 2018) | 1 August 2018 |
| Public Health (Budget Amendment) Act 2018 (No 31 of | |
| 2018) | |
Amending Legislation "Date of
Commencement"
Public Service (Amendment) Act 2016 (No 2 of 2016) 16 February 2016
"Income Tax (Budget Amendment) Act 2016 (No 27 of
2016)" 1 August 2016
"Revised Edition of the Laws (Consequential
Amendments) Act 2016 (No 31 of 2016)" 1 December 2016
Income Tax (Amendment) Act 2017 (No 15 of 2017) 1 January 2016
"Income Tax (Budget Amendment) Act 2017 (No 26 of
2017)" 1 August 2017
"Fiji Revenue and Customs Authority (Budget
Amendment) Act 2017 (No 38 of 2017)" 1 August 2017
Accident Compensation Act 2017 (No 40 of 2017) ss 1-17, 30, 32, 34-
"36:15 August 2017;
remainder: 1 January"
2018
"Income Tax (Budget Amendment) Act 2018 (No 14 of 1 August 2018
2018) 1 August 2018
Public Health (Budget Amendment) Act 2018 (No 31 of
2018) " | Amending Legislation | Date of <br> Commencement |
| :--- | :--- |
| Public Service (Amendment) Act 2016 (No 2 of 2016) | 16 February 2016 |
| Income Tax (Budget Amendment) Act 2016 (No 27 of <br> 2016) | 1 August 2016 |
| Revised Edition of the Laws (Consequential <br> Amendments) Act 2016 (No 31 of 2016) | 1 December 2016 |
| Income Tax (Amendment) Act 2017 (No 15 of 2017) | 1 January 2016 |
| Income Tax (Budget Amendment) Act 2017 (No 26 of <br> 2017) | 1 August 2017 |
| Fiji Revenue and Customs Authority (Budget <br> Amendment) Act 2017 (No 38 of 2017) | 1 August 2017 |
| Accident Compensation Act 2017 (No 40 of 2017) | ss 1-17, 30, 32, 34- |
| | $36: 15$ August 2017; <br> remainder: 1 January |
| 2018 | |
| Income Tax (Budget Amendment) Act 2018 (No 14 of 1 August 2018 <br> 2018) 1 August 2018 <br> Public Health (Budget Amendment) Act 2018 (No 31 of <br> 2018) | |
2019年所得税（预算修正案）法（第9号）
2019年度）
Income Tax (Budget Amendment) Act 2019 (No 9 of
2019)
Income Tax (Budget Amendment) Act 2019 (No 9 of
2019)| Income Tax (Budget Amendment) Act 2019 (No 9 of |
| :--- |
| 2019) |
2018年8月1
除了
1 August 2018
except
1 August 2018
except| 1 August 2018 |
| :--- |
| except |
S2和S3有效
自2020年1月1日起;
S4从1开始生效
2016年1
s2 and 3 effective
from 1 January 2020;
s4 effective from 1
January 2016
s2 and 3 effective
from 1 January 2020;
s4 effective from 1
January 2016| s2 and 3 effective |
| :--- | :--- |
| from 1 January 2020; |
| s4 effective from 1 |
| January 2016 |
2020年所得税（COVID-19应对）（修订）法案
（2020年第3期）
Income Tax (COVID-19 Response) (Amendment) Act 2020
(No 3 of 2020)
Income Tax (COVID-19 Response) (Amendment) Act 2020
(No 3 of 2020)| Income Tax (COVID-19 Response) (Amendment) Act 2020 |
| :--- |
| (No 3 of 2020) |
1 April 2020 二〇二〇年四月一日
2020年所得税（预算修正案）法[第14号
2020年）
Income Tax (Budget Amendment) Act 2020 [No. 14 Of
2020)
Income Tax (Budget Amendment) Act 2020 [No. 14 Of
2020)| Income Tax (Budget Amendment) Act 2020 [No. 14 Of |
| :--- |
| 2020) |
1 August 2020 二〇二〇年八月一日
2020年所得税（预算修正案）法[第28号
2021年）
Income Tax (Budget Amendment) Act 2020 [No. 28 Of
2021)
Income Tax (Budget Amendment) Act 2020 [No. 28 Of
2021)| Income Tax (Budget Amendment) Act 2020 [No. 28 Of |
| :--- |
| 2021) |
1 August 2021 二〇二一年八月一日
2021年所得税（修正案）（第2号）法案（第35号）
2021年）
Income Tax (Amendment) (No. 2) Act 2021 (No. 35 of
2021)
Income Tax (Amendment) (No. 2) Act 2021 (No. 35 of
2021)| Income Tax (Amendment) (No. 2) Act 2021 (No. 35 of |
| :--- |
| 2021) |
1 August 2021 二〇二一年八月一日
2022年所得税（修订预算修正案）法（第7号）
（2022年）
Income Tax (Revised Budget Amendment) Act 2022 (No 7
of 2022)
Income Tax (Revised Budget Amendment) Act 2022 (No 7
of 2022)| Income Tax (Revised Budget Amendment) Act 2022 (No 7 |
| :--- |
| of 2022) |
1 April 2022 二〇二二年四月一日
环境和气候适应税（修订预算
《2022年修正法》（2022年第10号）
Environment and Climate Adaptation Levy (Revised Budget
Amendment) Act 2022 (No 10 of 2022)
Environment and Climate Adaptation Levy (Revised Budget
Amendment) Act 2022 (No 10 of 2022)| Environment and Climate Adaptation Levy (Revised Budget |
| :--- |
| Amendment) Act 2022 (No 10 of 2022) |
1 April 2022 二〇二二年四月一日
2022年所得税（预算修正案）（第2号）法案（第29号）
2022年）
Income Tax (Budget Amendment) (No. 2) Act 2022 (No 29 of
2022)
Income Tax (Budget Amendment) (No. 2) Act 2022 (No 29 of
2022)| Income Tax (Budget Amendment) (No. 2) Act 2022 (No 29 of |
| :--- |
| 2022) |
1 August 2022 2022年8月1日
Income Tax (Budget Amendment) (No.5) Act 2023 2023年所得税（预算修正案）（第5号）法案
1 August 2023 二〇二三年八月一日
"Income Tax (Budget Amendment) Act 2019 (No 9 of
2019)" "1 August 2018
except"
"s2 and 3 effective
from 1 January 2020;
s4 effective from 1
January 2016"
"Income Tax (COVID-19 Response) (Amendment) Act 2020
(No 3 of 2020)" 1 April 2020
"Income Tax (Budget Amendment) Act 2020 [No. 14 Of
2020)" 1 August 2020
"Income Tax (Budget Amendment) Act 2020 [No. 28 Of
2021)" 1 August 2021
"Income Tax (Amendment) (No. 2) Act 2021 (No. 35 of
2021)" 1 August 2021
"Income Tax (Revised Budget Amendment) Act 2022 (No 7
of 2022)" 1 April 2022
"Environment and Climate Adaptation Levy (Revised Budget
Amendment) Act 2022 (No 10 of 2022)" 1 April 2022
"Income Tax (Budget Amendment) (No. 2) Act 2022 (No 29 of
2022)" 1 August 2022
Income Tax (Budget Amendment) (No.5) Act 2023 1 August 2023| Income Tax (Budget Amendment) Act 2019 (No 9 of <br> 2019) | 1 August 2018 <br> except |
| :--- | :--- |
| s2 and 3 effective <br> from 1 January 2020; <br> s4 effective from 1 <br> January 2016 | |
| Income Tax (COVID-19 Response) (Amendment) Act 2020 <br> (No 3 of 2020) | 1 April 2020 |
| Income Tax (Budget Amendment) Act 2020 [No. 14 Of <br> 2020) | 1 August 2020 |
| Income Tax (Budget Amendment) Act 2020 [No. 28 Of <br> 2021) | 1 August 2021 |
| Income Tax (Amendment) (No. 2) Act 2021 (No. 35 of <br> 2021) | 1 August 2021 |
| Income Tax (Revised Budget Amendment) Act 2022 (No 7 <br> of 2022) | 1 April 2022 |
| Environment and Climate Adaptation Levy (Revised Budget <br> Amendment) Act 2022 (No 10 of 2022) | 1 April 2022 |
| Income Tax (Budget Amendment) (No. 2) Act 2022 (No 29 of <br> 2022) | 1 August 2022 |
| Income Tax (Budget Amendment) (No.5) Act 2023 | 1 August 2023 |
TABLE OF CONTENTS 目录
PART 1 PRELIMINARY 第1部前言
[Section 1] Short title and commencement [第1节]简称和生效日期
[Section 2] Interpretation [第2节]解释
[Section 3] Approved fund [第3节]核准基金
[Section 4] Associate [第4节]联系人
[Section 5] Fair market value [第5节]公平市场价值
[Section 6] Resident individual [第6条]居民个人
[Section 7] Sources in Fiji [第7节]斐济的来源
PART 2 INCOME TAX 第二部分所得税
DIVISION 1 IMPOSITION OF TAX 第1分部税项的征收
[Section 8] Imposition of Income Tax and Social Responsibility Tax [第8节]所得税和社会责任税的征收
[Section 9] Imposition of Presumptive Income Tax [第9节]征收推定所得税
[Section 10] Imposition of Non-resident Withholding Tax on non-resident payments [第10条]对非居民付款征收非居民预扣税
[Section 11] Imposition of Non-resident International Shipping Income Tax [第11节]非居民国际航运所得税的征收
[Section 12] General provisions relating to taxes imposed under sections 9, 10 and 11 [第12条]关于根据第9、10及11条征收的税项的一般条文
DIVISION 2 CHARGEABLE INCOME 第2部分应纳税收入
[Section 13] Chargeable income [第13条]应课税入息
DIVISION 3 GROSS INCOME 第3分部总收入
[Section 14] Income included in gross income [第14条]收入包括在总收入内
[Section 15] Employment income [第15条]就业收入
[Section 16] Employee share scheme benefits [第16条]雇员股份计划利益
[Section 17] Business income [第17节]商业收入
[Section 18] Property income [第18条]财产收入
[Section 19] Purchased annuities [第19节]购买的年金
[Section 20] Exempt income [第20条]免税收入
[Section 20A] Deemed dividend distribution (Repealed) [第20A条]视为股息分派（已废除）
DIVISION 4 ALLOWABLE DEDUCTIONS 第4分部可容许扣除额
[Section 21] Allowable deductions [第21条]容许扣除
[Section 22] Deduction not allowed [第22节]不允许扣除
[Section 23] Contribution to an approved fund or Fiji National Provident Fund [第23条]向核准基金或斐济国家节约储金缴款
[Section 24] Charitable donations [第24条]慈善捐赠
[Section 25] Industry incentives [第25节]行业激励措施
[Section 25A] Other incentives [第25A条]其他奖励
[Section 26] Bad debts [第26节]坏账
[Section 27] Recouped deductions [第27条]补偿扣除
[Section 28] Natural disaster reserve 【第二十八节】自然灾害准备金
^(1){ }^{1} This was rectified by the Rectification of Errors Order 2015 (LN 106 of 2015). ^(1){ }^{1} 这已通过2015年错误纠正令（LN 106 of 2015）进行纠正。