Government Confirms Practical Transition for Tourism Services Tax

Following constructive discussions between the Ministry of Finance, the Ministry of Tourism and Civil Aviation, and the Tourism Action Group, the Fijian Government has confirmed that the Tourism Services Tax (TST) will apply only to new bookings made on or after 1 September 2026.

Bookings made before 1 September 2026 will not be subject to TST, even where the tourism service is provided after that date. This provides certainty for visitors and enables tourism operators to honour existing bookings and contractual arrangements.

The TST will apply to qualifying tourism operators and services, as defined under the Tourism Services Tax Act 2026, from 1 September 2026 to 31 August 2027.

This practical transition reflects the Government’s recognition of tourism’s vital contribution to Fiji’s economy, employment, businesses and communities. It also demonstrates the Government’s commitment to listening to the industry and working collaboratively on policies that support sustainable economic growth.

The Government acknowledges and thanks Fiji’s tourism operators, industry partners and workers for their continued resilience and commitment to delivering the warm hospitality for which Fiji is renowned.

We also extend our sincere appreciation to visitors from Australia, New Zealand and countries around the world who continue to choose Fiji. Your ongoing patronage supports thousands of Fijian families and strengthens the communities that make Fiji such a special destination.

FRCS will issue updated guidance and work closely with tourism stakeholders to support a clear and smooth implementation from 1 September 2026.

Fiji remains open, welcoming and ready to share its renowned hospitality with the world.