Other Incentives

Other incentives offered under Part 6 of the Regulations as follows:

  1. Filming Equipment – 200% tax deduction allowed on the amount of expenses incurred in a tax year on filming equipment imported into Fiji for film making and audio visual production. Filming equipment must be owned by a business registered in Fiji.
  2. Post Production Facility Investment Package – The income of the applicant under this incentive may be exempt from income tax for a period of 7 consecutive years provided that the capital investment is more than FJ$2 million. The facility includes filming equipment, cameras and editing & post production equipment. In setting up the facility, raw materials including plant, machinery and equipment required may also be exempted from duty.