Fiji

Fiji Film Incentive Overview

Hoodlum Film Fixers is your trusted partner in navigating Fiji’s film incentive landscape. With extensive knowledge of the Fiji Film Rebate Scheme and its requirements, we ensure that your production meets all necessary criteria to qualify for available cash rebates and tax incentives.

Our team assists in preparing all the essential documentation, from project summaries and detailed budgets to crew lists and location approvals. We also connect you with trusted local coordinators, vendors, and production partners to streamline the application process and maximize your benefits.

With Hoodlum’s expertise on-ground, you can focus on bringing your creative vision to life while we handle the compliance with Fiji’s incentive regulations, making your production experience smooth, efficient, and cost-effective.

Learn more about the Fiji Film Incentive here: 20% Film Tax Rebate – Film Fiji

Eligible Criteria

To be eligible for the Fiji Film Incentive, your production must meet the following criteria:

• Minimum Expenditure: A minimum Total Fiji Expenditure (TFE) of FJ$250,000 is required for feature films, short films, television shows, and commercials.
• Local Registration: The production company must be locally registered in Fiji and establish a local bank account.
• International Distribution: The film must be released and distributed in at least one significant international market.
• Licensed Audio Visual Agent: The production must engage a licensed Audio Visual Agent.
• Funding and Reporting: The production company must transfer production funds to Fiji before principal photography begins and submit cost reports and audited accounts of expenditure.
• Acknowledgement: The production must acknowledge the Government of Fiji and Film Fiji in the final edited version.

Additionally, you’ll need to apply for a Film Permit and submit a letter of request for Provisional Approval to Film Fiji, including:

Application Requirements:

• Script: A copy of the script
• Budget: A detailed budget in FJD
• Cast and Crew: A list of proposed cast and crew
• Locations: A list of proposed filming locations
• Schedule: A proposed filming schedule
• Distribution Plans: Plans for release and distribution
• Utilization of Locals: Plans to utilize Fiji residents, film school students, and technicians

The maximum rebate payable for a production is FJ$4 million, with a 20% rebate on Total Fiji Expenditure.

What is the minimum QPE per project

The minimum Qualified Production Expenditure (QPE) per project in the Fiji Film Rebate isn’t explicitly stated. However, to be eligible for the 20% Film Tax Rebate in Fiji, your production must meet the following criteria:

Minimum Total Fiji Expenditure: FJ$250,000 for feature films, short films, television shows, and commercials

Other Requirements:

• Local Registration: The production company must be locally registered in Fiji
• International Distribution: The film must be released and distributed in at least one significant international market
• Licensed Audio-Visual Agent: The production must engage a licensed Audio-Visual Agent

What categories of production will be accepted for evaluation under the Film Incentive Scheme:

The Film Incentive Scheme in Fiji accepts a wide range of production categories for evaluation, including:

Film Productions:

• Large Format Films: Films shown in large format theatres
• Theatrical Films: Films shown in cinemas
• Short Films: Short films shown in cinemas

Television Productions:

• Broadcast TV Programs: Free-to-air, satellite, pay TV, or internet broadcasts
• Direct-to-Video Productions: Productions released directly to video or video disk

Other Productions:

• Audio Recordings: Music or other audio content
• Computer Software: Software for use in film or TV production
• Advertising Programs: Audio-visual productions for advertising purposes
• Discussion Programs: Audio-visual productions for discussion or debate
• Training Aids: Audio-visual productions used for educational or training purposes
• Public Events: Productions capturing more than 50% of a public event

To be eligible, productions must meet specific requirements:

• Minimum Expenditure: A minimum Total Fiji Expenditure (TFE) of FJ$250,000
• Licensed Audio Visual Agent: Productions must engage a licensed Audio Visual Agent
• International Distribution: Films must be released and distributed in at least one significant international market

Additionally, Fiji offers incentives such as a 20% Film Tax Rebate and other benefits to support film and television producers.

What constitutes Qualifying Production Expenditures offered by the Fiji Economic

Qualifying Production Expenditures (QPE) in Fiji refer to expenses incurred during film or television production that are eligible for the Film Tax Rebate. While specific details on QPE are not explicitly published, the Fiji Film Incentive Scheme considers the following expenditures as generally eligible¹:

• Total Fiji Expenditure: A minimum spends of FJ$250,000 is required for feature films, short films, television shows, and commercials.
• Local Registration: Productions must be locally registered in Fiji and establish a local bank account.

Typical QPE Categories may include:

• Location Fees: Costs associated with filming in Fiji
• Crew and Talent: Fees for local crew members, actors, and extras
• Equipment Rental: Costs of renting local equipment and services
• Accommodation and Travel: Expenses for travel and accommodation for cast and crew within Fiji
• Local Services: Costs for local catering, security, and other production-related services

Pre-Production Expenditures

Pre-production expenditures include a variety of costs incurred before principal photography begins. These may encompass:

• Script Development: Costs associated with writing, rewriting, and refining the script
• Location Scouting: Expenses related to finding and securing filming locations
• Casting: Fees for casting directors, actors, and extras
• Crew Assembly: Costs of hiring and assembling the production team
• Permitting and Licensing: Expenses for obtaining necessary permits and licenses
• Budgeting and Scheduling: Costs associated with creating and managing production budgets and schedules

Production Expenditures

Production expenditures typically include costs directly related to the production phase of a film or television project. These may include:

• Equipment Rental: Costs of renting cameras, lighting, sound equipment, and other necessary gear
• Crew Costs: Salaries, wages, and benefits for production crew members such as directors, cinematographers, and production assistants
• Talent Fees: Payments to actors, extras, and other performers
• Location Fees: Costs associated with using specific locations for filming
• Set Construction and Design: Expenses for building, dressing, and striking sets
• Special Effects: Costs of creating and implementing visual or practical effects
• Sound Recording: Expenses for capturing high-quality sound on set
• Craft Services: Costs of food, beverages, and other amenities for cast and crew

Post-Production Expenditures

Post-production expenditures typically cover costs associated with editing, visual effects, sound design, and other activities after principal photography is completed. These may include:

• Editing: Costs of assembling and refining the final cut of the project
• Visual Effects (VFX): Expenses for creating and integrating CGI, graphics, and other visual elements
• Sound Design and Mixing: Costs of creating and balancing the soundtrack, including music, sound effects, and dialogue
• Colour Grading: Expenses for enhancing and finalizing the colour palette of the project
• Music Composition and Licensing: Costs of creating original music or licensing existing music
• Sound Effects and Foley: Expenses for creating and recording sound effects and Foley sounds
• Post-Production Software and Equipment: Costs of renting or purchasing software, hardware, and facilities for post-production work

Non-Qualifying Expenditures (NQE)

Non-Qualifying Expenditures refer to costs that are not eligible for the Fiji Film Rebate or incentive program. These typically include:

• Expenses Incurred Outside Fiji: Costs incurred outside of Fiji, such as pre-production planning, casting, or equipment purchases made before arriving in the country
• Financing Costs: Interest payments, loan fees, or other financing-related expenses
• Marketing and Distribution Expenses: Costs associated with promoting and distributing the film or television project
• Deferments and Residuals: Payments made to talent or crew that are contingent on the project’s success (profit participation, residuals, or back-end deals)
• Overhead Costs: General overhead expenses such as office rent, equipment depreciation, and other administrative costs not directly related to production
• Non-Production Expenses: Costs that are not directly tied to production activities, such as personal expenses or unrelated business expenditures

Qualifying Expenditures (QPE)

Accommodation & Services

Accommodation and services are vital for productions filming on location in Fiji. Under the Fiji Film Rebate Scheme, eligible expenses may include:

• Accommodation: Lodging costs for cast and crew (hotels, resorts, vacation rentals)
• Catering: Food and beverage expenses provided to cast and crew
• Transportation: Costs of moving cast, crew, and equipment between locations
• Security: Expenses for security personnel and services to ensure safety on set
• Local Services: Hiring local personnel such as fixers, location managers, and production assistants

Specialized Services

Specialized services involve expert skills or equipment essential for production. These may include:

• Catering Services: Professional catering for cast and crew
• Security Services: On-set safety and security management
• Transportation Services: Logistics for cast, crew, and equipment
• Equipment Rental: Access to specialized cameras, lighting, and grip equipment
• Location Management: Securing and managing filming locations
• Special Effects Services: Creation of visual and practical effects
• Post-Production Services: Editing, VFX, sound design, and colour grading

Travel & Miscellaneous

Travel and miscellaneous expenses related to production include:

• Travel Costs: Airfare and ground transportation for cast and crew
• Per Diems: Daily allowances to cover meals and incidental expenses
• Miscellaneous Expenses: Location fees, permits, and unforeseen costs

Professional & Labour Costs

Professional and labour costs eligible under the scheme may include:

• Crew Salaries and Wages: Payments to directors, producers, cinematographers, editors, and crew
• Talent Fees: Payments to actors, extras, and performers
• Consultant Fees: Payments to specialists such as script consultants and location scouts
• Production Staff Costs: Salaries for coordinators, assistants, and support staff

Application Process for Fiji Film Incentive

To qualify for the Fiji Film Rebate, productions must complete the following steps:

Step1: Screening Application

Submit a summary of your proposed film or TV project to Film Fiji with the following details:

• Production company information
• Script
• Budget
• Cast and crew list
• Filming locations
• Proposed filming schedule

Step 2: Provisional Approval

If your project meets the rebate requirements, Film Fiji will invite you to apply for provisional approval. You will need to:

• Submit a detailed production schedule
• Provide a distribution agreement
• Apply to Investment Fiji for an investment certificate
• Establish a locally registered company in Fiji
• Open a local bank account in Fiji

Step 3: Total Fiji Expenditure Compliance

Ensure your Total Fiji Expenditure (TFE) is paid through your Fiji production bank account and goes to locally registered companies for goods and services.

Step 4: Filming Permit

Apply for a filming permit from Film Fiji, even if you are not claiming the rebate.

Step 5: Final Certificate Application

Within 6 months of production completion, submit an application for the Final Certificate, including:

• Detailed expenditure report
• Independent audit report
• Proof of compliance with provisional approval conditions
• Shooting script
• DVDs or broadcast masters
• Press kit
• Full cast and crew list

Additional Requirements

• Engage a licensed Audio Visual Agent
• Transfer production funds to Fiji before principal photography
• Submit cost reports and audited expenditure accounts
• Acknowledge the Government of Fiji and Film Fiji in the final credits

Contact Information

For more details or to submit your application, contact:

Film Fiji
Ground Floor, Civic House, New Town Hall Road
GPO Box 18080, Suva, Fiji
Phone: +679 330 6662
Email: info@film-fiji.com

Fiji Film Incentive Offered

Rebate Amount

Up to 47% rebate on Qualifying Production Expenditures (QPE) incurred in Fiji.

Benefits

• Financial Support:
  Helps offset production costs, making Fiji a highly attractive location for film and television productions.
• Increased Global Competitiveness:
  Strengthens the ability of productions filmed in Fiji to compete internationally.

Eligibility

• Eligible Projects:
  Feature films, short films, television series, documentaries, and commercials.
• Minimum Expenditure Requirement:
  Productions must meet the minimum spend thresholds set by the Fiji Film Commission to qualify.

Additional Advantages

• Unique and Diverse Locations:
  Fiji offers stunning islands, lush rainforests, vibrant coral reefs, and diverse natural backdrops ideal for all genres.
• Skilled Local Workforce:
  Access to a professional, friendly, and experienced local crew and production support teams.
• Rich Cultural Exchange Opportunities:
  Collaborations between international and Fijian filmmakers foster unique storytelling and authentic experiences.

Eligible Project Types

The Fiji Film Rebate Scheme supports a wide range of productions, including:

• Feature Films:
  Narrative films with a minimum running time of 70 minutes.
• Short Films:
  Films with a runtime of less than 70 minutes.
• Television Series:
  Scripted and unscripted series, including dramas, comedies, reality shows, and documentaries.
• Documentaries:
  Non-fiction films exploring cultural, historical, scientific, or other significant topics.
• Commercials:
  Advertising productions for both local and international brands.

Additional Requirements

• Minimum Expenditure:
  Projects must meet the spending thresholds established by the Fiji Film Commission.
• Fiji Connection:
  Productions must maintain a significant connection to Fiji—through filming locations, Fijian cast and crew, or local services.

Project Evaluation Criteria

Applications are assessed by the Fiji Film Commission based on:

• Cultural Significance:
  Preference is given to projects that highlight and promote Fijian culture, values, and identity.
• Economic Benefits:
  Projects that create local jobs, engage Fijian businesses, and generate economic activity.
• Creative Merit:
  Productions that demonstrate strong artistic vision and technical excellence.

Qualifying Production Expenditures (QPE)

Qualifying Production Expenditures (QPE) are the costs directly associated with the production process that are eligible for the Fiji Film Rebate Scheme. These costs must meet the following criteria:

• Directly Related to Production:
  Expenditures must be essential to the production process, such as equipment rental, location fees, and crew salaries.
• Incurred in Fiji:
  All QPE must be incurred within Fiji. This includes expenses for local crew, equipment, and services.
• Reasonable and Necessary:
  Costs should be reasonable and necessary for the successful completion of the production.

Examples of QPE include:

• Equipment Rental:
  Costs for renting production equipment, including cameras, lighting, and other essential tools.
• Location Fees:
  Payments for the use of locations during filming, whether private properties or public spaces.
• Crew Salaries:
  Payments to local talent and crew members, such as directors, producers, camera operators, and production staff.
• Catering and Accommodation:
  Costs associated with providing food, beverages, and lodging for the cast and crew while filming in Fiji.
• Transportation:
  Expenses related to moving the cast, crew, and equipment to and from locations.

The QPE is used to calculate the rebate amount, which can be up to 47% of the total QPE incurred.

Non-Eligible Items

The following expenditures are not eligible for the Fiji Film Rebate Scheme:

• Expenses Incurred Outside Fiji:
  Costs related to pre-production, production, or post-production activities conducted outside Fiji.
• Deferments and Residuals:
  Payments to talent or crew members contingent on the success of the project.
• Financing Costs:
  Interest payments, loan fees, and other financing-related expenses.
• Marketing and Distribution Expenses:
  Costs incurred for promoting and distributing the film or television project.
• Overhead Costs:
  General overhead expenses, such as office rent or equipment depreciation, that do not directly relate to the production.
• Personal Expenses:
  Costs not directly related to the production, including personal travel or entertainment expenses.
• Expenses Without Documentation:
  Any expenses that cannot be supported by receipts, invoices, or other formal documentation.

These non-eligible items are excluded from the QPE calculation for the rebate scheme.

Conclusion

In conclusion, the Fiji Film Incentive offers an incredible opportunity for international film and television productions to reduce costs and enhance their production value. By leveraging the Fiji Film Incentive, productions can benefit from significant rebates on qualifying expenditures, ensuring that a portion of the costs is offset by the government. The Fiji Film Incentive also provides access to stunning locations, skilled local talent, and a supportive infrastructure, making it a highly attractive destination for filmmakers worldwide.

By partnering with experienced film fixers, you can seamlessly navigate the application process and ensure your project meets all the requirements of the Fiji Film Incentive. Whether you’re filming commercials, documentaries, or feature films, the Fiji Film Incentive can elevate your project and maximize your savings. Don’t miss the chance to make the most of the Fiji Film Incentive and take your production to the next level.