Fiji and New Zealand have initialled a revised income tax treaty following the conclusion of negotiations, with the agreement set to replace the 1976 tax treaty once signed, ratified and in force.
Fiji and New Zealand have completed the final round of negotiations on a new income tax treaty, with officials from both countries initialling the agreement on 13 August 2026, according to the Fiji Revenue and Customs Service (FRCS).
The Fiji delegation was led by FRCS Chief Executive Officer Udit Singh, while New Zealand’s team was headed by Carmel Peters, Strategic Policy Advisor at NZIRD. Both sides worked collaboratively to resolve all outstanding matters.
FRCS said the revised income tax treaty reflects the strong partnership between the two countries and is expected to support trade and investment flows, provide greater certainty for taxpayers, and strengthen economic cooperation.
The treaty will need to be signed and ratified before it can enter into force. Once in force and effective, it will replace the 1976 tax treaty between the two countries.
