
Important Update: Fiji Tourism Services Tax (TST) & Your Blue Lagoon Cruises Contracts.
South Sea Cruises Group (SSCG) is providing an important update regarding the new Tourism Services Tax (TST) being introduced by the Fijian Government from 1 September 2026.
Background
The TST was confirmed as part of Fiji’s 2026–2027 National Budget in June 2026. It applies to hotels, resorts, tour operators and cruise operators with an annual turnover above FJ$2 million. Revenue collected is ring-fenced to support Fiji Airways.
Detailed guidance on TST application has not yet been fully provided by relevant authorities, leaving the industry with very little time to plan, reprice, and communicate changes with confidence.
SSCG absorbing the TST on existing FIT bookings
SSCG will absorb the TST on all existing FIT (individual) Blue Lagoon Cruises bookings made before 4:00pm Fiji time, Tuesday 25 August 2026, for travel from 1 September 2026 onwards.
This means:
- SSCG will absorb the TST on existing rates for bookings received by the above deadline.
- No additional funds will need to be collected from your clients.
- The TST will still appear as a separate line on invoices for transparency (subject to system configuration confirmation).
Please note: This absorption applies to FIT bookings only. Group and charter bookings are excluded and will be subject to TST regardless of booking date. We’ll follow up separately with group/charter-specific guidance.
What happens after the deadline?
From 4:00pm Fiji time on 25 August 2026, rates for all new bookings travelling from 1 September 2026 onwards will increase. Please apply the new rates as per the revised contract.
There will be no exceptions or extensions regarding booking deadlines or revised rate effective dates.
To reduce the repricing burden, we are issuing revised rates with extended validity from 01 September 2026 through 31 March 2028.
Policy changes for the 2027/28 season (travel from 01 April 2027)
- Child Policy:
- “Family Weeks” will no longer operate. The minimum passenger age to travel with Blue Lagoon Cruises will be 16 years or older.
- Earlybird Discount:
- From 01 April 2027, the discount will reduce to 15% and apply only to Low Season travel: 01–30 Apr 2027 & 01 Nov 2027 – 31 Mar 2028.



