There have been no changes in the resident Individual Income tax rates.

If you earning $15,000 and below, you will not be subjected to pay any tax.

Those who are earning $15,001 to $15,600 they will be paying 25 percent of excess over $15,000.

People earning between $15,601 and $22,000 will have to pay $150 plus 31 percent excess over $15,600.

All those earning more than $22,001 and above will have to pay $2,134 plus 31 percent of excess over $22,000.

A number of incentives also for the tourism industry.

A new Tourist VAT Refund Scheme will be implemented on 1st February next year to provide departing tourists a refund of 12.5 percent VAT on their purchase above $500.

This is to encourage tourist spending and at the same time boosting business.

Commodore Bainimarama has also announced that the shopping and liquor trading hours will be extended in some centres of Fiji.

This will result after the zoning of the centres.

Bainimarama said the government will continue with tax free region incentives.