Fiji
Worldwide self-employment income, topping out at 20% (SRT only bites above FJD 270,000). The USDC profit-share is ordinary business income, not capital gains, with provisional tax paid in instalments.
Self-employment/business income, not capital gains; residents taxed on worldwide income.
0% up to FJD 30,000, 18% to FJD 50,000, 20% above; top 20% income tax (SRT adds 13-23% only above FJD 270,000).
FNPF contributions (deductible); the self-employed pay provisional tax in three instalments.
Self-assessment with provisional tax instalments; SRT/ECAL surtaxes apply only at very high income (>FJD 270,000).
No specific crypto tax regime; USDC payout taxed as ordinary business income at fair value; no separate exempt-gain treatment for trading-as-business.