Fiji has two temporary studio city zones, licensed by the FAVC:-

• USP ICT Park; and
• ATH Technology Park

Temporary studio city zones are areas specially demarcated for entities who conduct audio visual functions and activities. Companies operating from the two studio city zones, can access generous tax incentives available to licensed residents of the zone.

The tax incentive available to a licensed resident of the zone is a 100 percent corporate tax holiday for up to 10 years.

Currently there are five companies operating out of the USP ICT Park (though not all of them are formally licensed):-

• Software Factory Limited
• Fern Software Limited
• Link Business Solutions Limited
• 44 Magnum Productions
• HRmonise Limited

For those residents who do not yet have a licence, the licensing process is ongoing. For new residents, the FAVC requires that every intending resident obtain a licence first prior to setting up within the zone.

Licences called ‘Audio Visual Operating Licences” are issued by the FAVC.