Fiji Tourism Services Tax: Frequently Asked Questions

The Fiji Government has introduced a new 5% Tourism Services Tax, commencing on 1 September 2026. We have prepared the following information to help our guests understand how the new tax may affect their stay.

What is the Tourism Services Tax?

The Tourism Services Tax (TST) is a new 5% tax introduced by the Fiji Government under the Tourism Services Tax Act 2026. It applies to eligible tourism services and is separate from Fiji’s existing 12.5% Value Added Tax
(VAT).

When does the Tourism Services Tax start?

The 5% TST comes into effect on 1 September 2026.

Does the 5% TST apply to my existing accommodation booking?

If your accommodation booking was booked and confirmed by 31 August 2026, your confirmed accommodation booking amount remains unchanged and the additional 5% TST will not be added to that confirmed accommodation amount.

What if I make a new accommodation booking from 1 September 2026?

The 5% TST will apply to new accommodation bookings made from 1 September 2026. The applicable tax will be reflected in the price of your booking.

I received an email saying the tax would be added to my existing booking. Is that still correct?

No. The Fiji Government has since confirmed that the 5% TST will now only apply to new accommodation bookings made from 1 September 2026. If your accommodation booking was booked and confirmed by 31 August 2026, the confirmed accommodation booking amount remains the same. Our earlier communication has been superseded by this updated advice, and we apologise for any confusion.

Will I pay TST on anything during my stay?

For stays from 1 September 2026, the 5% TST applies to applicable services and activities purchased on site, including food and beverages, activities and other eligible hotel services. The TST will be included in the price of
those services.

Do I need a revised invoice for my existing accommodation booking?

No change is required to the confirmed accommodation booking amount for bookings made and confirmed by 31 August 2026. If you have received previous advice that your accommodation booking would be recalculated
to include the 5% TST, please disregard that advice.

How much is the Tourism Services Tax?

The TST is 5% on applicable tourism services. For new accommodation bookings made from 1 September 2026, and for applicable services and activities purchased on site from that date, the tax will be included in the
applicable price.

What services does the tax cover?

The Tourism Services Tax applies to eligible tourism services. At our properties, this includes applicable accommodation booked from 1 September 2026 and applicable services purchased on site from 1 September 2026, including food and beverages, activities and other eligible hotel services.

Can the hotel waive the Tourism Services Tax?

Where the TST applies, it is a Fiji Government tax and Raffe Hotels & Resorts is required to collect and remit it in accordance with the legislation.

Do I still need to cancel because of the tax?

If your accommodation booking was booked and confirmed by 31 August 2026, the additional 5% TST will not be added to your confirmed accommodation booking amount. If you had been considering cancelling because of the previously advised increase, please contact our Reservations team so we can assist you. Standard booking terms and conditions otherwise apply.

If you have a question about how the tax affects your booking, please contact our Reservations team at [email protected].