Fiji Film Tax Rebate with Atlas Film Fixers: Maximize Your Production Incentives

The Film Tax Rebate in Fiji is designed for fully-funded offshore productions, offering a 20% tax rebate on Total Fiji Expenditure (TFE) as outlined in Legal Notice 30 of 2022. At Atlas Film Fixers, we assist production companies in navigating the application process for this rebate, which is submitted at the end of production.

What is Total Fiji Expenditure (TFE)?

Total Fiji Expenditure (TFE) refers to the total production expenditure on goods and services purchased from, and paid to, Fiji residents during the production.

Minimum and Maximum TFE Requirements

• Minimum TFE: FJ$250,000 for large format films, feature films, short films, television shows, and commercials.
• Maximum Tax Rebate: Capped at FJ$4 million.

Key Incentive Requirements

• Local registration: The production company must be registered as a local entity in Fiji.
• International distribution: The production should demonstrate capability for international distribution in at least one key market.
• Local crew and producers: Hiring a licensed Fijian Line Producer or Coordinator is required.
• Public liability insurance: Coverage must be secured for all production locations, along with a 1% levy on local crew hires payable to the Fiji National University (FNU).
• Fund transfer: All production funds must be transferred to Fiji before the start of principal photography.
• Ongoing reporting: Regular cost and production reports are required every two weeks once production begins.
• Audited accounts: Audited accounts of TFE must be submitted upon project completion.
• Final application submission: The final rebate application must be submitted through a licensed Fijian lawyer or accountant.
• Acknowledgment: The final production must credit the Government of Fiji and Film Fiji.

Application Process

Atlas Film Fixers will guide your production through the application for Provisional Approval with Film Fiji, ensuring compliance with all regulatory requirements.

• Approval timeline: The approval process takes 2 to 4 weeks.
• Payout timeline: Payments are issued 6 to 12 months after the audit is received.
• Maximum payout: The maximum payout is FJ$1,880,000.

Qualifying expenses include the total Fiji expenditure, which covers payments made through a Fiji production bank account for goods and services used in Fiji. These payments must be made to local registered companies or individuals involved in the film production.

For assistance in navigating the Fiji Film Tax Rebate, contact Atlas Film Fixers with your project details. We ensure your production maximizes its incentives while meeting all necessary criteria.