- Rebate Rate: 20% cash rebate on all Total Fiji Expenditure (TFE)—expenses for goods/services paid to Fiji residents.
- Minimum Spend: FJD 250,000 TFE required (applies to feature films, short films, TV shows – scripted or unscripted).
- Maximum Rebate: Up to FJD 4 million per production.
Eligibility Criteria & Application Steps
- Locally Registered Company
- Must be incorporated in Fiji.
- Line Producer
- Engage a licensed Audio-Visual Agent for production.
- Obtain a Film Permit and apply for a Provisional Approval
- Funding & Reporting
- Transfer funds to a Fiji bank account before shooting.
- Submit cost and production reports fortnightly during production.
- Insurance & Levies
- Public liability insurance for all locations used.
- Pay 1% levy to Fiji National University.
- Distribution Proof
- Demonstrate release plans for at least one significant international market.
- Government Acknowledgment
- Credits must include “Filmed on location in Fiji” and acknowledgement of Film Fiji and the Fijian Government.
- Final Claim
- After production ends: submit audited accounts and apply for Final Certificate through a licensed agent upon completion of the project which is deemed completed after it has been distributed. Cut-off for Final Certificate application – 12months after completion.
- Rebate paid post-approval.
- All other criteria listed in the Income Tax (Film making & Audio-visual Incentives) Regulations 2016 must be completed.
Important Trade-offs
- Exclusive Use: Claiming this rebate excludes the project from benefiting under other incentive schemes (like F1/F2 or post-production packages).
Enquires
– for any further queries, kindly contact raahila@film-fiji.com