The Studio City Zone (SCZ) is a designated area—land and buildings—declared by the Minister of Finance under the Income Tax (Film‑making & Audio‑visual Incentives) Regulations 2016. It’s intended to support the development of audio-visual infrastructure, including studios and related services.
Key Features & Benefits
- Audio‑Visual Operating Licence (AVOL)
– Companies must obtain this licence from Film Fiji before setting up in an SCZ or Temporary SCZ (TSCZ) - Tax Exemption
– Production companies operating in the zone enjoy 100% corporate tax holiday for up to 10 years on audio-visual income - Individual Resident Benefits
– Individuals (like actors, producers, tech specialists) can also claim tax-free income if they qualify as “permanent residents” of the zone. Conditions include:- For citizens: live there ≥ 183 days, have AV earnings > FJD 100,000, and own assets ≥ FJD 250,000.
- For non-citizens (or citizens earning ≥ 80% from outside Fiji): live there ≥ 60 days, meet the same earnings and asset thresholds, and maintain residence in the zone
Declaration Rules
- The Minister can officially declare areas as either permanent SCZs or Temporary SCZs via Gazette notice.
- Only one permanent SCZ can be active at any one time for up to 15 years, although multiple Temporary SCZs can be approved
Who It’s For
- Production companies that establish in the zone and hold the required licence—eligible for full corporate tax relief on AV activities.
- High-earning individuals in the AV sector (locally or overseas-based) who choose to reside and invest in the zone.
Enquires
– for any further queries, kindly contact raahila@film-fiji.com