Fiji Removed from EU Tax Blacklist After Significant Reforms

Fiji has been removed from the European Union's list of non-cooperative jurisdictions for tax purposes, also known as the EU Blacklist. The country was initially placed on this list in March 2019.

The removal is expected to restore confidence in Fiji's tax framework, enhance its international reputation, and demonstrate its commitment to global cooperation and responsible tax governance.

Path to Removal: Reforms and Commitments

To achieve its removal from the EU Blacklist, Fiji was required to address specific issues related to tax transparency, fair taxation, and the implementation of Base Erosion Profit Shifting (BEPS) minimum standards. These areas were identified as critical for international tax compliance.

Over the past few years, the Fiji Revenue and Customs Service (FRCS) implemented extensive legislative, policy, and institutional reforms to meet these stringent requirements. These comprehensive changes were central to demonstrating Fiji's dedication to responsible tax governance.

Enhanced Reputation and Economic Benefits

The delisting is poised to have a significant positive impact on Fiji's standing in the international community. It is expected to restore confidence in Fiji's tax framework, enhance its international reputation, and demonstrate its commitment to global cooperation and responsible tax governance.

Minister for Finance, Esrom Immanuel, emphasized that this action strengthens Fiji's international relationships, particularly with EU member states. He also highlighted its anticipated role in restoring confidence among foreign investors, trading partners, and major development partners. This removal is further expected to enhance free trade with EU countries under the EU-Pacific Interim Economic Partnership Agreement.

Commitment Met Ahead of Schedule

In April 2025, during the submission of the FRCS 2021–2022 Annual Report, the Chief Executive Officer had publicly committed to achieving Fiji's removal from the blacklist within 12 to 18 months. Remarkably, this commitment was met in just 10 months, demonstrating Fiji's swift and effective implementation of necessary reforms.