Every lease agreement signed in Fiji must be stamped by FRCS — Fiji's tax authority. An unstamped lease is inadmissible as evidence in any court or tribunal proceeding, which means that if you ever need to enforce the lease or claim unpaid rent, an unstamped document gives you no legal standing. This guide covers the rates, deadlines, and process for stamping rental agreements in Fiji.
Stamping Deadline
30 Days
From the date the lease is signed by both parties
Short Lease Rate
0.5%
Of annual rent for leases up to 1 year
Medium Lease Rate
1%
Of average annual rent for 1–3 year leases
Long Lease Rate
2%
Of average annual rent for leases over 3 years
What Is Stamp Duty on a Rental Agreement?
Stamp duty is a government tax levied on legal instruments — including lease agreements. When you sign a residential or commercial lease, the Stamps Act (Cap. 205) requires the document to be presented to FRCS, which applies a physical or digital stamp confirming duty has been paid.
⚠️ Unstamped leases cannot be enforced
Stamp Duty Rates for Fiji Lease Agreements
The rate depends on the length of the lease term:
📋 Worked example
Who Pays — Landlord or Tenant?
The Stamps Act places the legal obligation to pay stamp duty on the lessee (tenant), unless the lease agreement specifies otherwise. In practice, many landlords pay it to ensure the lease is valid — then deduct it as a letting cost. Whatever your arrangement, document it in the lease.
How to Stamp a Lease Agreement
Prepare two original signed copies of the lease
Both landlord and tenant must sign before presenting for stamping. The original signed document is required — photocopies are not accepted.
Take the lease to your nearest FRCS office
FRCS offices are located in Suva, Lautoka, Nadi, Labasa, and other main centres. Bring the original lease and a photocopy.
Pay the stamp duty at the FRCS counter
Payment is made in cash or by bank draft. Calculate the duty using the applicable rate before attending. Confirm the exact amount with the FRCS officer.
FRCS applies the stamp and returns the document
The stamped lease is your proof that duty has been paid. Keep one original — give the other to your tenant.
Store the stamped lease securely
You need the original stamped lease for any future enforcement action, TLTB consent applications, or property transactions.
Stamp Duty and TLTB Leases
If your property sits on iTaukei land, you will have two separate stamping obligations:
ℹ️ BulaLease stores your stamped lease documents
What Happens If You Miss the 30-Day Deadline?
Late stamping attracts a penalty — typically double the standard duty rate for delays beyond 30 days, and escalating further for significant delays. FRCS has discretion to waive penalties in genuine cases, but this is not guaranteed. The safest approach is to stamp within 30 days of signing, every time.