The Arts, Entertainment & Recreational Activities sector contributes vibrantly to Fiji’s economy and cultural life, spanning everything from creative industries and digital content creation to sports, fitness, recreation, and heritage activities.
It is a fast-evolving sector, with a growing number of informal and digital operators entering the market, including content creators (TikTokers, YouTubers, Instagram influencers, etc.), videographers/photographers, event managers, and other professionals,  many of whom remain outside the formal tax net.

“Identifying risks, strengthening compliance, working together for fair and transparent tax.”

Arts, Entertainment & Recreational Activities Trend Analysis

The graph indicates that revenue contribution has increased from 0.48% in 2021 to 0.58% in 2024. This industry is concerningly marked by a declining compliance trend across Corporate Income Tax (CIT), Personal Income Tax (PIT), and Value Added Tax (VAT), which highlights significant and growing compliance gaps. Lastly, Only 14% of the total taxpayer population is actively contributing.

Risk Areas and Mitigation Strategies

This industry presents unique compliance challenges, and we are focused on addressing these risks through targeted strategies to protect Fiji’s Revenue.

Risk Area	Description	FRCS Mitigation Strategy
Underreported Revenue in Creative & Content Sector	Income from videographers, photographers, influencers often under-declared or not registered.	Use social media platforms (YouTube, TikTok, Facebook, Instagram) to identify active content creators; engage with payment platforms and banks; conduct targeted audits and education.
Unregistered Content Creators	Many TikTokers, YouTubers, streamers operate without tax registration.	Use social media platforms where possible to identify; cross-check bank transfers, sponsorship payments, and advertising revenue.
Informal Sports & Fitness Providers	Income from private coaches, gym trainers, and sports events often unregistered.	Run registration drives, education and awareness; introduce simplified tax guidelines for small operators and personal trainers. Use social media platforms to identify and conduct target audits, education or awareness
Underreporting Event-Based Service Providers	Photographers, videographers, event managers under-report income or operate informally.	Use social media platforms where possible to identify; encourage VAT registration through education and compliance outreach if the income is above threshold; run public campaigns with event vendors and venues (wedding planners, hotels, resorts).
Cash-Based Transactions Across Sector	High proportion of cash-based sales creates risk of VAT and income tax leakage.	Promote digital payments adoption; Use social media platforms where possible to identify; expand VAT Monitoring System (VMS) to include relevant sector players; conduct targeted education on transparent invoicing and tax obligations.
Low VAT Filing & Lodgement Compliance	Persistent decline in VAT lodgement compliance in the sector.	Implement automated VAT filing reminders; focus audits on entities with declining VAT compliance trends.

Last Updated - April 27, 2026