Fiji’s Tourism Services Tax (TST) took effect on September 1, 2026. The rate is 5%, and the Fiji Revenue and Customs Service (FRCS) said it applies to eligible tourism services provided or consumed by businesses with annual turnover exceeding FJD 2 million.

Key Changes

The first point travelers should check is the booking date. On August 26, the Fijian government announced a transitional policy stating that TST will not apply to bookings made before September 1, 2026, even if the actual services are provided after that date.

Bookings confirmed by August 31 are not subject to TST, even if the services are used later.

Current Status

The TST period has been announced as running from September 1, 2026, through August 31, 2027. FRCS introduced TST tax label H at the 5% rate and instructed businesses to reflect it in point-of-sale (POS) and SDC systems.

However, travelers should check further guidance for the complete list of eligible tourism services and how prices will be displayed on each booking platform. Fiji’s hotel and tourism industry also said that more practical guidance was needed before implementation on the scope of the tax and system updates, while FRCS indicated that additional information would follow.

Impact

Those who have already booked or are planning a trip to Fiji should check the following:

  1. Confirm whether the booking was made before September 1, 2026.
  2. Check the booking confirmation and the provider’s information to see whether TST is included or listed separately.
  3. Confirm whether the service and provider fall within the scope described by FRCS.

An existing booking is not automatically exempt from all tourism-related charges. The confirmed transitional policy concerns the booking-date criteria for TST; travelers should also review the provider’s guidance for the detailed scope and pricing practices for each service.

Next Checkpoint

Before publication and before making a booking, recheck FRCS’s latest Standard Interpretation Guideline and the booking provider’s information on tax inclusion. Because additional guidance may be issued, decisions should be based on the tax items shown on the booking confirmation and the provider’s latest notices.

Sources:

  • Tourism Fiji, ‘Update on Tourism Services Tax August 26, 2026’ — https://specialist.fiji.travel/news/update-on-tourism-services-tax-august-26-2026 (checked September 1, 2026)
  • Fiji Revenue and Customs Service, ‘Tourism Services Tax Commences From 1 September 2026’ — https://frcs.org.fj/public-notice/tourism-services-tax-commences-from-1-september-2026/ (checked September 1, 2026)
  • Fiji Revenue and Customs Service, ‘Implementation of Tourism Services Tax (TST) – Tax Label “H” Effective 1 September 2026’ — https://frcs.org.fj/public-notice/implementation-of-tourism-services-tax-tst-tax-label-h-effective-1-september-2026/ (checked September 1, 2026)
  • FijiVillage, ‘5% tourism tax to apply only to bookings made from 1st September’ — https://www.fijivillage.com/news-fea/5-tourism-tax-to-apply-only-to-bookings-made-from-1st-september-0db763/ (checked September 1, 2026)
  • FijiVillage, ‘Lockington welcomes tourism tax decision, raises concern on lack of clarity’ — https://www.fijivillage.com/sport/lockington-welcomes-tourism-tax-decision-raises-concern-on-lack-of-clarity-e0dc95/ (checked September 1, 2026)
  • The Fiji Times, ‘Tourism Minister Viliame Gavoka: 5% tax only on new bookings’ — https://www.fijitimes.com.fj/tourism-minister-viliame-gavoka-5-tax-only-on-new-bookings/ (checked September 1, 2026)