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The Studio City Zone and the Audio Visual Operating Licence

This tax incentive is Part 4 of the Income Tax (Film-making and Audio-visual Incentives) Regulations 2016 and is for the tax exemption of audio visual income generated by a production entity (with an “audiovisual operating license”) in a Studio City Zone (SCZ) or Temporary Studio City Zone (TSCZ). These zones are land and buildings in Fiji declared as a SCZ or TSCZ by the relevant Cabinet Minister of the State.

Under this incentive, Film Fiji may grant a license to a company or other entity wishing to operate from the Temporary Studio City Zone, which exempts it from paying tax on its Audio Visual earnings, subject to its meeting certain conditions.

The tax incentive available to a licensed resident of the zone is a 100 percent corporate tax holiday for up to 10 years. Every intending resident must obtain a licence first prior to setting up within the zone. Relevant application form is available on this website.

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