Video
There are 2 main incentives available to qualifying direct-to-video or direct-to-disc shows shot in Fiji:
F1 AVP - 150% direct-to- video tax concession for investors
Qualifying Fiji taxpayer investors (including wholly foreign owned corporations but excluding local broadcasters) in certain direct-to-video shows can obtain a 150% tax concession on their investment. Further, 60% of the income from that investment will be tax exempt. The FAVC must be satisfied, amongst other things, (i) that 45% of the production budget will be spent in the Fiji Islands and (ii) that the direct-to-video shows was written or based on the creative idea of a citizen or a resident or that the direct-to-video show is a portrayal of the Fiji Islands, the history and life of the people of the Fiji Islands or Fiji’s flora and fauna.
F2 AVP - 125% direct-to-video tax concession for investors
Qualifying Fiji taxpayer investors (including wholly foreign owned corporations but excluding local broadcasters) in certain direct-to-video shows can obtain a 125% tax concession on their investment. Further, 50% of the income from that investment will be tax exempt. The FAVC must be satisfied, amongst other things, that 40% of the production budget will be spent in the Fiji Islands and that the direct-to-video show will contain significant and substantial Fiji Islands’ content.
F1 AVP - 150% direct-to- video tax concession for investors
Qualifying Fiji taxpayer investors (including wholly foreign owned corporations but excluding local broadcasters) in certain direct-to-video shows can obtain a 150% tax concession on their investment. Further, 60% of the income from that investment will be tax exempt. The FAVC must be satisfied, amongst other things, (i) that 45% of the production budget will be spent in the Fiji Islands and (ii) that the direct-to-video shows was written or based on the creative idea of a citizen or a resident or that the direct-to-video show is a portrayal of the Fiji Islands, the history and life of the people of the Fiji Islands or Fiji’s flora and fauna.
F2 AVP - 125% direct-to-video tax concession for investors
Qualifying Fiji taxpayer investors (including wholly foreign owned corporations but excluding local broadcasters) in certain direct-to-video shows can obtain a 125% tax concession on their investment. Further, 50% of the income from that investment will be tax exempt. The FAVC must be satisfied, amongst other things, that 40% of the production budget will be spent in the Fiji Islands and that the direct-to-video show will contain significant and substantial Fiji Islands’ content.