- Direct Production Incentives
Fiji offers two primary pathways to subsidize your “local spend” (Qualifying Fiji Production Expenditure – QFPE).
Option A: The 20% Film Tax Rebate (Cash Back)
Best for large international productions looking for direct liquidity.
- Rebate Rate: 20% cash rebate on all expenditures incurred in Fiji.
- Minimum Local Spend: FJ$250,000.
- Maximum Benefit: Up to FJ$4 Million per production.
- Eligibility: Feature films, TV series, and commercials.
Option B: F1/F2 Investment Schemes (Raised Finance)
Best for productions looking to raise capital locally from Fiji taxpayers.
- F1 Status: High-impact productions. Investors get a 150% tax deduction.
- F2 Status: Standard productions. Investors get a 125% tax deduction.
- The Benefit: Allows you to leverage local private capital to fund your production.
- Duty-Free Equipment & Technology
Eliminate the cost of bringing your gear or upgrading your local toolkit.
- Audio-Visual Equipment: 0% Fiscal Duty on television cameras, digital cameras, video recorders, and broadcast equipment.
- Broadcasting Concession (Code 302): FREE Fiscal Duty and FREE Import Excise for transmission and graphic equipment.
- Investment in Gear: Companies purchasing filming equipment for local use receive a 200% tax deduction on that capital expenditure.
- Infrastructure & Studio Incentives
For entities looking to establish a permanent footprint, such as post-production houses or sound stages.
- 7-Year Tax Holiday: 0% Corporate Income Tax for 7 years on all income derived from new production facilities.
- Qualification: Requires a capital investment of at least FJ$2 Million in equipment, cameras, or editing/post-production studios.
- Setup Support: Import Duty Exemptions on all raw materials, plant, and machinery required to build and establish the business.
- Talent & Local Crew Support
Fiji rewards the integration of our vibrant local artistic community into your project.
- Local Artist Deduction: Businesses hiring Fiji artists on a full-time basis qualify for a 150% tax deduction on those salary expenses.
- Skilled Crew: Access a growing pool of local technicians, line producers, and licensed Audio-Visual Agents.
Investor Roadmap: Your Path to Greenlight
| Step 1: Permit | Step 2: Approval | Step 3: Execution |
| Apply for a Filming Permit via Film Fiji. | Secure Provisional Approval for your chosen incentive (Rebate or F1/F2). | Hire a licensed Fiji Audio-Visual Agent to manage local logistics. |
Legislative Authority
These incentives are fully backed by:
- Income Tax (Filmmaking and Audio-visual Incentives) Regulations 2016
- Customs Tariff Act 1986 (Concession Code 302)
