This tax incentive is Part 4 of the Income Tax (Film-making and Audio-visual Incentives) Regulations 2016 and is for the tax exemption of audio visual income generated by a production entity (with an “audiovisual operating license”) in a Studio City Zone (SCZ) or Temporary Studio City Zone (TSCZ). These zones consist of land and buildings in Fiji declared as a SCZ or TSCZ by the Minister of Finance.

Inclusive with this incentive, Film Fiji may grant a license as per regulation 50 of the Income Tax Act (Film – Making and Audio -Visual Incentives) Regulations 2016 to a company or entity wishing to operate from the Temporary Studio City Zone, this allows exemption to the entity from paying tax on its Audio Visual earnings, subject to the conditions required by Film Fiji. 

The tax incentive available to a licensed resident of the zone is a 100 percent corporate tax holiday for up to 10 years. Every intending resident must obtain a license first prior to setting up within the zone.  

For further information about film tax incentives email

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