- Rebate Rate: 20% cash rebate on Total Fiji Expenditure (TFE) — that’s all production spend paid to Fiji residents for goods/services
- Minimum Spend: FJD 250,000 TFE is required — this threshold applies to large-format films, feature films, television shows, and television commercials (TVCs)
- Maximum Rebate: Up to FJD 4 million per production
Eligibility & Process
- Local Entity: Production must be a Fiji‑registered company.
- Line Producer: Must engage a licensed Fiji Audio‑Visual Agent
- Pre‑Production Steps:
- Contact Film Fiji to submit script summary, budget estimates, fund sources, crew, locations, schedule
- Obtain a Film Permit, and Provisional Approval.
- During Production:
- Funds must be transferred into a Fiji bank account.
- Submit fortnightly cost and production reports.
- Completion & Claim:
- Submit audited final accounts.
- Ensure all criteria listed in the Income Tax (Film‑making & Audio‑visual Incentives) Regulations 2016 is completed.
- Apply for final certification through a licensed agent.
- Receive the rebate once approved.
Important Notes
- By opting in for this rebate, you cannot access other incentives (such as F1/F2, post-production or equipment import deductions) for the same project
Enquires
– for any further queries, kindly contact raahila@film-fiji.com