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PurgatoryOceania

Fiji

10%effective individual rate

10% capital gains tax. Fiji has limited crypto regulation but general tax rules apply. Growing digital economy.

FATCA Partner

No

FATF Status

Clear

EU Blacklist

Yes

Dual Nationality

Allowed

CARF Status

Not yet committed

Bitizenship

Not yet

Tax Rates

Capital Gains Tax10%
Income Tax on CryptoUp to 20%
Corporate Tax20%
VAT on Crypto15%

Activity Taxes

Staking

Taxed as income

Mining

Taxed as income

DeFi

Not addressed

NFTs

Not addressed

Taxable Events

Crypto → Fiat

Taxable

Crypto → Crypto

Taxable

Holding Period

No holding period benefit

None

Regulation & Residency

Regulatory Body

Reserve Bank of Fiji

Residency Requirement

Various visa options

Reporting Requirements

Annual tax return

Citizenship & Residency Path

Investor permit (FJD 250K+); citizenship after 5 years

Resilience & Plan B

Jurisdictional Resilience

How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.

5.8

JRS

Institutions
5/10
Banking Access
5/10
Tax Clarity
7/10
Business Env.
5/10
Privacy
6/10
Geopolitical
8/10

Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →

Plan B Readiness

How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”

5.9

PBR

Business Ease
5/10
Citizenship Path
6/10
Dual Nationality
10/10
Quality of Life
5/10
Safety
6/10
Bitizenship
3/10

Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →

Notable Conditions

  • 10% CGT
  • Limited crypto regulation
  • Pacific island lifestyle
  • Growing digital economy

Living & Lifestyle

Cost of Living

Moderate

Banking Access

Moderate

Quality of Life

Moderate-High

Lifestyle Scores

Safety6/10
Healthcare4/10
Institutions5/10
Business Ease5/10
Int'l Schooling3/10
Privacy6/10

Bitizenship

Citizenship & Residency by Investment

Bitizenship structures CBI and RBI programs where your investment capital maintains indirect exposure to Bitcoin, while satisfying all legal requirements of the program. A new category at the intersection of citizenship planning and digital assets.

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