Film Fiji Act

Film Fiji is a government statutory body whose core task is to promote and develop the audio visual industry in Fiji. The legislation defining its scope and functions is the Film Fiji Act (2002).


The audio visual incentives that are administered by Film Fiji are found in the Income Tax (Film-making and Audio-visual Incentives) Regulations 2016. These incentives include:

Non Resident Employee Tax Waiver

F1 and F2 Incentive

The Studio City Zone and the Audio Visual Operating License (AVOL)

Film Tax Rebate

Other Incentives

Applicable Laws relating to Incentives are Income Tax Act 2015, Income Tax (Film – making and Audio-visual Incentives) Regulations 2016, Income Tax (Film – making and Audio-visual Incentives) (Fees) Regulations 2006 , Value Added Tax Act 1991.

Licensing of Audio Visual Agents

The Film Fiji licensing regulations for audio-visual agents came into force in 2012. It was to eliminate “back door” operators who undercut and undermine bona-fide operators. The licensing regime assured that the right people were engaged by overseas production, ensuring efficient and timely delivery of services and agents providing services expected by international productions. Any person that wishes to work directly with a foreign production company that is eligible for tax rebate can apply to the Permanent Secretary of the Ministry of Commerce, Trade, Tourism and Transport.

For further information about film tax incentives email

Comments are closed.

Close Search Window