| Leleuvia Bau Landing return transfer, adult | FJD 100 per adult return (operator listing) Published effective from 1 January 2026; reconfirm | scuba; snorkel; topside | Leleuvia Island Resort booking | Subject to booking, capacity and conditions; current total and taxation must be confirmed because 15% VAT wording conflicts with FRCS's 12.5% current rate. Resort | FRCS |
| Leleuvia Bau Landing return transfer, child under 12 | FJD 50 return (operator listing) Published effective from 1 January 2026; reconfirm | snorkel; topside | Leleuvia Island Resort booking | Operator says accompanied children younger than four travel free; confirm age and family terms. Resort |
| Leleuvia to Levuka return transfer, adult | FJD 180 return (operator listing) Published effective from 1 January 2026; subject to minimum conditions | scuba; snorkel; topside | Leleuvia Island Resort booking | Not a public schedule; price and minimum departure conditions require explicit confirmation. Child under 12 listed at FJD 90 return. Resort |
| Leleuvia day-trip package, adult | FJD 180 adult (undated web listing) Website rate has no verified effective date; reconfirm | snorkel; topside | Leleuvia Island Resort booking | Advertises boat transfers, lunch, tea/coffee and nonmotorized water equipment. Check whether this ticket includes the transport you intend and any new tax. Operator |
| Wakaya scuba and island accommodation | Individual resort quote; scuba marked additional fee Depends on dates and guest booking | scuba; snorkel; topside | Wakaya Island Resort & Spa guest services | Dives have an additional fee, while Wakaya lists guest snorkeling as complimentary. Private flights, marine permission and taxes must be quoted by the resort. Scuba | Snorkeling |
| Customary or site-specific marine and village permissions | No universal public tag fee verified Case by case, if required | scuba; freedive; snorkel; topside | Authorized host/operator or community contact, not an assumed public online pass | Fiji recognizes local qoliqoli rights, and Makogai and Wakaya have separately described protective arrangements. Ask the actual operator who grants access, which activities are restricted and whether any fee applies. Tourism Fiji | Makogai PA record |
| Fiji international airport departure tax | FJD 200 for chargeable international departures (national rate from Aug 2025) Subject to current exemptions and changes | scuba; freedive; snorkel; topside | Typically included in international airfare | Not an arrival payment or extra island entry charge. Fiji Airports says it is included in airfare; government budget documentation established the rate. FRCS | Fiji Airports |
| Tourism Services Tax at qualifying operators | 5% on qualifying services; may be reflected in booked price Effective 1 September 2026 for eligible operators | scuba; freedive; snorkel; topside | Collected through qualifying tourism business where applicable | Operator turnover threshold of FJD 2 million applies. This is not a flat visitor levy paid upon island entry. Ask for tax-inclusive quotes. FRCS |
| Discontinued Environment and Climate Adaptation Levy | No standalone ECAL service levy under current FRCS schedule Removed under earlier government budget changes | scuba; freedive; snorkel; topside | Not applicable | Older Fiji tourism articles may still include ECAL. Do not add it to a quote without a current legal basis. FRCS |