Fiji Film Tax Rebate

How Does Fiji's Film Tax Rebate Work?

Fiji offers a 20% cash rebate on qualifying production expenditure through Film Fiji, the government agency responsible for developing the country's film industry. The rebate program has attracted notable international productions drawn by Fiji's spectacular Pacific Island locations and cost-effective production environment.

Rebate Structure

• Rebate rate: 20% of qualifying Fijian production expenditure
• Minimum spend: FJD 250,000 (~USD 110,000)
• Maximum rebate: FJD 4,000,000 (~USD 1.75 million) per production

Qualifying expenditure includes goods and services sourced from Fijian businesses, wages paid to Fijian residents, facility and equipment rentals, and accommodation and travel costs within Fiji.

What Productions Are Eligible?

• Feature films
• Television series and miniseries
• Documentaries
• Reality television
• Commercials with qualifying spend levels

Productions must be registered with Film Fiji before commencing principal photography. The rebate is subject to a cultural benefit test and approval by the Film Fiji board.

Why Productions Choose Fiji

Pacific Island paradise. Crystal-clear waters, white sand beaches, coral reefs, lush tropical forests, and dramatic volcanic landscapes across 330 islands.

Production track record. Fiji has hosted major productions including "Cast Away" (2000), "The Blue Lagoon" (1980), and multiple reality TV series including "Survivor."

English-speaking workforce. English is one of Fiji's official languages, and local crews have experience supporting international productions.

Accessibility. Direct flights from Los Angeles, Sydney, Auckland, and other Pacific Rim cities. Modern telecommunications and growing production infrastructure.

How Do You Apply for the Fiji Film Rebate?

• Contact Film Fiji to discuss the project and eligibility
• Submit a formal application with budget and production plan
• Receive approval from the Film Fiji board
• Complete production in Fiji, tracking all qualifying expenditure
• Submit audited final costs to Film Fiji
• Rebate is paid after verification (subject to FJD 4M cap)

Fiji Film Tax Rebate: Key Facts

• Rebate rate: 20% cash rebate
• Min spend: FJD 250,000 (~USD 110,000)
• Max rebate: FJD 4,000,000 (~USD 1.75M)
• Credit type: Cash rebate
• Administering body: Film Fiji
• Official resource: Film Fiji