FAQs

The Film Tax Rebate is a cash subsidy offered to fully funded productions that come to Fiji to film. The rebate is a 20% on Total Fiji Expenditure. The rebate is paid by the Fijian Government after a production is complete. The applicant for rebate must meet all the requirements for Film Tax Rebate set out under Regulation 6 of the Fiji Income Tax (Film-making and Audio-Visual Incentives) Regulations 2016.

The maximum rebate payable for each production is FJ$4 million. 

• The production company needs to be locally registered in Fiji.
• Minimum Total Fiji Expenditure of FJ$250,000 for feature films, short films, television shows and television commercials.
• The production company must demonstrate that it is able to release and distribute the film in at least one significant international market.
• The production must engage a licensed Audio Visual Agent.
• The production company is required to transfer production funds to Fiji before commencement of principal photography.
• The production company will be required to submit cost reports and production reports on a fortnightly basis when production commences in Fiji.
• At the end of the production, the production company must submit audited accounts of the production expenditure.
• The production company shall only be eligible for Film Tax Rebate if it applies for the final certificate through a person, lawyer or accountant that is licensed under the Film Fiji (Licensing of Audio-Visual Agents) Regulations 2012.
• The production must acknowledge the Government of Fiji and Film Fiji in the film.
• Regardless of the jurisdiction that the film’s story is portraying, the film must state “Filmed on location in Fiji” in the final edited version of the film.

Total Fiji Expenditure covers money paid through a Fiji Production Bank Account for goods and services used in Fiji, and paid to a local registered company or local individual for the production of the film.

Where a producer is thinking about applying for the rebate, he/she must contact Film Fiji in writing and provide a brief summary of his/her proposed film or TVC.

Details to be submitted must include:-

• Details of Production Company
• Script
• Proposed budget
• Source of funds
• List of proposed cast
• Total number of crew
• List of Fiji locations (if known)
• Proposed filming schedule
• Plans for release and distribution
• Plans to utilize Fiji residents, film school students, technicians etc. in the film

Screening Application

Once Film Fiji has all the information required, we will make a preliminary determination on whether the production qualifies for rebate. This initial process is called a screening application. Film Fiji with the relevant stakeholders will review the application and should all requirements be met, Film Fiji will write to the production company to formally advise that they can proceed to apply for a provisional approval for the rebate.

Provisional Approval

Should the production be advised by Film Fiji to proceed from the screening application, the production would need to establish the following to meet the rebate requirements:

• Submit a production schedule
• Provide a distribution agreement
• Apply to Investment Fiji for an investment certificate to operate in Fiji
• Establish a local company in Fiji
• Set up a local bank account
• In collaboration with Fiji’s tax department, establish a VAT and TIN number for the local company
• The production must at this stage engage with an audio visual agent

The production must provide any changes made to the information provided in the screening application. If detailed information is not available beforehand, this may or may not affect the provisional approval application. Upon completion of the above, Film Fiji would deliberate on the information provided. Once a provisional approval is given to the production, you may go ahead and firm up on your arrangements to come and film in Fiji.