What is the Tourism Services Tax?
The Tourism Services Tax is a new 5% tax introduced by the Fiji Government under the Tourism Services Tax Act 2026.
The tax applies to eligible tourism services provided by qualifying tourism operators in Fiji and comes into effect on 1 September 2026.
The Tourism Services Tax is separate from Fiji’s existing 12.5% VAT and, where applicable, will be clearly identified on relevant invoices and receipts.
When does the Tourism Services Tax apply?
The Tourism Services Tax comes into effect on 1 September 2026 and applies to new bookings made from this date.
Bookings made before 1 September 2026 will not be subject to the Tourism Services Tax, even where the stay is provided after this date.
For new bookings made from 1 September 2026, the tax applies to eligible tourism services, including accommodation, aviation, dining, beverages, activities and other qualifying services.
No. Bookings made before 1 September 2026 will not be subject to the Tourism Services Tax on accommodation, even when your stay takes place after this date.
How much is the Tourism Services Tax?
The Tourism Services Tax is charged at 5% of eligible tourism services. The total amount payable will depend on the eligible tourism services included in your booking.
Which services are subject to the Tourism Services Tax?
For new bookings made from 1 September 2026, the Tourism Services Tax applies to eligible tourism services as defined und the Tourism Services Act 2026.
At Kokomo Private Island, these may include:
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Accommodation and associated hospitality services
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Aviation and transfers
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Dining and beverages
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Tours and excursions
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Water sport and underwater experiences
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Other eligible activities and tourism services
The Tourism Services Tax will only be applied where required under the legislation and applicable government guidance.
How is the Tourism Services Tax paid?
For new bookings made from 1 September 2026, the applicable Tourism Services Tax will be included and clearly identified on relevant invoices and receipts.
Can Kokomo Private Island waive the Tourism Services Tax?
No. The Tourism Services Tax is a government-mandated tax payable on eligible tourism services.
Kokomo Private Island is required to collect the applicable tax and remit it to the Fiji Revenue and Customs Service (FRCS). As such, Kokomo is unable to wave the Tourism Services Tax where it applies.
Where can I find further information?
Further information is available through the Fiji Government and Fiji Revenue and Customs Service (FRCS).
FRCS will issue updated guidance to support the implementation of the revised Tourism Services Tax arrangements from 1 September 2026.
Should you have any questions about how the Tourism Services Tax applies to your booking our Reservations and Guest Experience teams will be happy to assist.
