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Audio Visual

FIJI is becoming one of the most sought after productions locations in the world. It makes business sense to shoot in Fiji for a number of reasons:

1. Breathtaking, diverse locations & good climate - Fiji has some of the most exotic locations in the 
world, from idyllic beaches, sand dunes, tropical rain forest, mountains, rivers, waterfalls and rolling hills to city and suburban locations to name a few. Most scripts can be shot here. It is warm and sunny year round in Fiji.

2. Time Saving - Fiji has a total land area of 18,333 square kilometers. There are two major islands: Viti 
Levu which is 10,429 square kilometers and Vauna Levu which is 5,555 Square kilometers. Good highways and local roads and regular and reliable ground, water and air transportation allow crews to travel between locations in relatively short times.

3. Film Anywhere - Film Fiji and licensed Audio Visual Agents will assist with locations. They will facilitate 
permits and other clearances.

4. Competitive Wage Rates - The film industry in Fiji is not unionized. Competitive minimum wage rates are in place and hours and terms of employment may be negotiated directly with local crew.

5. Multilingual and multi-Cultural Society - Fiji's culture is a rich mosaic of indigenous, Indian, Chinese, 
Pacific and European traditions. The diversity of ethnic groups means we have people available locally for crew and junior artist hire. We have educated work force and our people are multi-skilled. English is the official business language.

6. Filming Equipment - Producers may hire filming equipment such as jimmy jibs, lights and red cameras 
from the local production companies. Other heavy filming equipment not available locally may be brought in free of duty provided they are taken back.

7. Top Class Accommodation & Great Recreational Facilities - Fiji is your ultimate destination not only for 
filming. On days off, crews have access to many sporting (including water sports) activities, spas and other recreational facilities while enjoying the comforts of some of the best accommodation facilities.

8. State of the Art Communications - While filming in some of the most remote and exotic locations, 
remain connected with the world with the best communications technology that Fiji offers.

9. Ready Access to other Parts of the World - Fiji has daily international flights from two international 
airports, making us easily accessible to the rest of the world. We are also a major stop in the Pacific for major cruise ships.

  • 47% Tax Rebate
Income Tax Deductions
  • 150% deduction for capital expenditure on an F1 audio-visual production
  • 125% deduction for capital expenditure on an F2 audio-visual production
 Income Tax Exemption
  • Net income from an F1 production is exempt until taxpayer has received a 60% return on capital expended. Thereafter, net income will be fully taxed at the marginal rate.
  • Net income from an F2 production is exempt until taxpayer has received a 50% return on capital expended. Thereafter, net income will be fully taxed at the marginal rate.

A. Customs Bond - The production will not be required to pay Customs Bond for equipment and other items that 
will be brought into the country for the purpose of the production. However, all items brought into the country will be verified by Fiji Customs on arrival and will be verified again by Fiji Customs when it leaves the country. Duty must be paid on any item(s) brought into the country that does not return. Any rebate payable will be withheld until all items are cleared by Fiji Customs.

B. Value Added Tax (VAT) - The production may submit VAT returns.

C. Waiver of Miscellaneous Withholding Tax - Foreign cast and crew members originating from countries that do 
not have Double Tax Agreements (DTA) with Fiji may apply to the Minister of Finance for a waiver or reduction of the 15% Withholding Tax payable.

Film Fiji: The Film Commission
FILM FIJI offers the following services to productions companies who wish to shoot in Fiji. Offers advice and guidance on how to access filming incentives:
  • Acts as a liaison with other government bodies, agencies and institutions whose cooperation, clearances, or services are required;
  • Provides information, advises, directories, brochures and other collateral materials on locally available talent, crew, production resources & facilities;
  • Offers location assistance by developing options for locations and providing photos and other materials describing potential shooting sites;
  • Remains available to handle ongoing requests and/or sudden problems; and 
  • For additional information on how to obtain permission to film in Fiji, go to: Website: www.film-fiji.com or Email: info@film-fiji.com.fj
Under the 2009 Foreign Investment Regulations (FIR) and Foreign Investment (Amendment) Regulation 2013 the audio visual sector minimum investment is as follows:
  • All production companies registered in Fiji for the purpose of producing movies, TV productions & other audio/visual production will need to pay application fee of $2,875.00 (VIP);
  • Any subsequent production by the same applicant company need not to pay an additional application;
  • Should the same shareholder(s) and producer(s) operate another company for a subsequent production, then a waiver may be granted, subject to Ministerial consent;
  • The minimum investment of $250,000 in to the applicant company shall be waived in lieu of at least $250,000 being spent in Fiji as transacted through the company bank account within 6 to 12 months of the FIRC being issued;
  • Deviation from the $250,000 minimum spent may be allowed subject to Ministerial consent; and
  • The foreign investor must spent at least $50,000 in Fiji to undertake production of television commercials in Fiji. The $50,000 is to be transacted through the company's bank account within 6 to 12 months of the FIRC being issued.