The Fiji Film Tax Rebate


Type of incentiveTax Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
  • - Short films
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions


Benefit as a % of spend75.00
Financial cap per production15
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? No
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 0.00%
  • - Minimum spend 250000 (in local currency)
  • - Use Local cast & Crew
  • - TV Broadcast or theatrical distribution contract required
When will the benefit/incentive be received?
  • - On submission of audited accounts
  • - State approx. number of months after completion of audited accounts
Additional incentives or advantages
  • - VAT / GST /Sales Tax recoverable
  • - Refund of 15% Value Added Tax paid in Fiji Non resident film companies can apply for a waiver or reduction in the 15% withholding tax charged against remittance of salaries of non-resident cast and crew who work in Fiji on a qualifying film, provided cast and crew are from countries which DO NOT have a double tax agreement with Fiji. There is a cap of FJ15 million allowable tax rebate. Companies incorporated in Fiji can apply for tax exemption on audio-visual income if filming in the designated Studio City Zone (SCZ) or Temporary Studio City Zone (TSCZ) in Suva. The F1 or F2 Audio Visual Production (AVP) incentives allow a production entity to raise production finance from Fiji taxpayers. This allows Fiji taxpayers to claim a tax deduction of either 125% (F2 AVP) or 150% (F1 AVP) against their tax liability, depending on the project’s ability to meet the schemes requirements.