Audio Visual Sector

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 47% 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 work force is educated (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.


  • 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.
  • 47% film tax rebate.

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.


  • 47% rebate on production costs spent in Fiji;
  • Eligibility – films and television products, as per existing Income Tax (Film-making and Audio- visual Incentives) Regulations 2016.
  • Minimum spend in Fiji F$250,000 ;
  • Qualifying spend for rebate is capped at F$60 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.


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 (Film-making 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.


FILM FIJI offers the following services to production 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;
  • Always 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: or Email:
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Fiji Trade Commission - PNG & MSG

PO. Box 883
Port Moresbey 121
National Capital District
Papua New Guinea

P: +675 320 2208/ E:

Fiji Trade Commission – Office 5, Level 5, Harbourside West Tower, Stanley Esplanade, Downtown, Port Moresby

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