Non-Resident Employee Tax Waiver – Part 2 of the Income Tax (Film-making and Audio-visual Incentives) Regulations 2016. 

This is available to non-resident film companiesonly. The film company applies to Film Fiji for a reduced rate or total exemption of tax on the income of its qualifying employees residents of countries that do not have double tax agreement (DTA) with Fiji and who are in Fiji for the purpose of conducting a film or television production. 

The benefit is not based on location spend and is available to non-resident companies who intend to make a film in Fiji. 

How does it work and what is the process? 

The requirements for this incentive are provided in Paragraph 7 of Part 2 of the Income Tax (Film-making and Audio-visual Incentives) Regulations 2016. 

The Applicant has to write a letter of application to Film Fiji giving the following information: 

  • Full name and address of film company; 
  • Full name, address, nationality, country of usual residence of the non-resident employee and the salary that employee will be paid for the work done on that production; 
  • Total sum of emoluments that will be paid to the local employees; 
  • Total amount the film company proposes to expend on local goods and services and a brief description of the goods and services; 
  • The length of time which will be spent on making the Fiji portion of the film; 
  • Title of the film and the script; and 
  • Location(s) that the Film Company will use in Fiji. 


At the end of the film, audited accounts are required to be given to Film Fiji and FRCS. 

Relevant application form is available here:

For further information about film tax incentives email

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