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Audio Visual

FIJI is becoming one of the most sought after production locations in the world. It makes good business sense to shoot in Fiji and for film-makers to take advantage of the beautiful diverse locations and the best incentive in the world, the 75% Film Tax Rebate.

Fiji is well known for its islands and its sea life, but as many more film makers are finding out, there so much more to the locations. There’s mountainous terrain, jungles, rivers, spectacular waterfalls, savannahs, lakes, rural and urban scapes, heritage buildings and towns, and a very rich mosaic culture of i-Taukei (indigenous Fijians), Indian, Chinese, Pacific and European traditions. The literacy rate is 94% (education is mandatory and free up to high school) and our people are multi-skilled. English being the official business language is an added advantage allowing ease of communication with locals.

Film Permit For filming purposes, you must first apply to the Film Fiji office for a film permit. To access the film tax rebate, the applicant must write a letter of application to Film Fiji giving information required. Submission of a detailed budget and script together with your application is necessary. For F1/F2 incentives, you must apply to Film Fiji for a provisional certificate stating that a proposed audio visual production (AVP) will, when complete, be a qualifying AVP. An application form must be completed and will include a script or synopsis, budget in FJD, completion bond certificate and will be accompanied with the application fee. Production companies that want to film in Fiji but do not wish to access any of the filming incentives must fill in the Application for Filming Permit Form and the application must include passport details of cast & crew, flight details and list of filming equipment.

F1/F2 Incentives The F1/F2 Audio Visual Production (AVP) incentives are schemes whereby a production entity can raise production finance from Fiji taxpayers. This allows Fiji taxpayers to claim a tax deduction of either 125% (F2 AVP) or 150% (F1 AVP) against their tax liability, depending on the project’s ability to meet the requirements as set out under Part III of the Income Tax (Filmmaking and Audio-visual Incentives) Regulations 2016. The benefit is based on what is called “Qualifying Fiji Production Expenditure” or QFPE. This is otherwise known as “local spend” such as expenditures on local labour, local accommodation, the hire of local equipment.

 
OPPORTUNITIES 

  • Breathtaking, diverse locations and great tropical climate.
  •  Ease of access and proximity to various locations with well-established infrastructure.
  •  Licenced audio visual agents to assist in identifying locations and facilitation of permits and other clearances.
  •  Competitive minimum wage rates for local crew.
  •  Multilingual and multi-cultural society with English, i-Taukei and Hindi as the main languages.
  •  Equipment available for hire from local production companies.
  •  World class accommodation and recreational facilities.
  •  State of the art communications with Southern Cross cable providing fast and high capacity connectivity.
  • Easily accessible to the rest of the world with daily international flights, stops for major cruise ships and international ports.
  • 75% film tax rebate.
INCENTIVES

FILM TAX REBATE

·        75% tax rebate on the expenditure incurred in Fiji and paid to Fiji Resident companies for goods and services.

·        Eligibility – films and television products, as per existing Income Tax (Film-making and Audio- visual Incentives) Regulations 2016.

·        Minimum spend in Fiji FJD$250,000

·        The maximum rebate payable per approved final certificate will not be more than $15 million.

·        Exclusions – Where a producer has chosen to access the film tax rebate, the producer will not be able to obtain any other tax concessions under Part 2, 3 & 4 of the Income Tax (Film- making and Audio-visual Incentives) Regulations 2016.

·        A 200% tax deduction will be available to companies investing in camera and other filming equipment for audio visual productions.

·        Income tax holiday will be available to companies who set up production facilities including equipment, cameras, editing and post production studios.

·        Income tax exemption for a period of 7 years will be available provided capital investments is more than $2 million.

·        Import duty exemption on raw materials, plant, machinery and equipment (including spare parts) required for the establishment of the business.