Important travel update

Fiji Tourism Services Tax

The implementation rules have changed

Bula,

We are writing with an important update regarding the Fiji Government’s new 5% Tourism Services Tax (TST).

Since our earlier communication, the implementation approach has changed. The updated position is that the new Tourism Services Tax will now apply to new bookings made from 1 September 2026.

What this means for existing bookings

If your booking was made before 1 September 2026, the revised arrangements mean the new Tourism Services Tax will not apply to that existing booking.

There is nothing you need to do.

What happens from 1 September 2026?

New bookings made from 1 September 2026 onwards will be subject to the 5% Tourism Services Tax where the booking includes qualifying tourism services covered by the legislation.

Qualifying tourism services may include:

Accommodation, refreshments and other services provided by a licensed hotel
Services provided on a vessel wholly or principally engaged in the carriage of tourists within Fiji
Meals and beverages provided in a licensed bar or club located within a hotel
Inbound tour services
Water sports and activities, including underwater activities, surfing and river safari
Similar services to those listed above

Why you may have received different information previously

Earlier advice indicated that the new tax may apply according to when the tourism service was provided, which meant some existing bookings were potentially expected to be affected.

The implementation approach has now changed, and we wanted to update you as soon as possible because this materially changes the position outlined in our earlier communication.

Our advice to clients

If you already have a confirmed Fiji Island Holidays booking made before 1 September 2026, there is nothing you need to do.

If you are making a new booking from 1 September 2026 onwards, the Tourism Services Tax will need to be taken into account where applicable.

We are very pleased to be able to provide this clearer and more positive update for clients with existing bookings.

What happens next?

We will continue to review further guidance as it is issued. If any further material changes are announced, we will keep you informed.

Thank you for your patience while the Fiji tourism industry has worked through the implementation of this new tax.

Already booked before 1 September 2026?
There is nothing you need to do.

Vinaka and regards,

Mike Dungan
Managing Director
Fiji Island Holidays

Fiji Island Holidays | www.fijiislands.com.au