According to an update from New Zealand's Ministry of Foreign Affairs and Trade, officials from Fiji and New Zealand will hold a third round of negotiations for a new income tax treaty in August 2026. The first round of negotiations was held in late 2016, and the second was held in December 2025. Any resulting treaty must be finalized, signed, and ratified before entering into force and, once in force and effective, will replace the 1976 tax treaty between the two countries.