|Benefit as a % of spend||75.00|
|Financial cap per production||15|
|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.