The Fijian government has revised the implementation of its new 5% Tourism Services Tax (TST), confirming that it will apply only to bookings made from September 1, 2026.
The TST was announced as part of Fiji's 2026-2027 National Budget and will apply for 12 months to hotels, tour operators and cruise operators with annual turnover above FJD1,3 million (R9,4 million). The tax will remain in place until August 31, 2027.
It is expected to raise around FJD70 million (R509 million) to support Fiji Airways amid rising global aviation fuel costs.
The original plan would have applied the tax retrospectively to existing bookings, prompting concerns from the Australian Travel Industry Association (ATIA) and other industry bodies over the impact on travellers, agents and operators. However, the government confirmed the revised implementation following discussions with stakeholders.
"Bookings made before September 1, 2026 will not be subject to TST, even where the tourism service is provided after that date," the government said.
