Other incentives offered under Part 6 of the Income Tax (Film-making and Audio-visual Incentives) Regulations 2016 are as follows:
- 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.
- 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.
Relevant application form is available here: https://film-fiji.com/documents/
For further information about film tax incentives email info@film-fiji.com
