Oscar nominees will again this year receive lavish gift bags.

This year, the contents will include vouchers for a 12-night trip to Tanzania and a trip to Hawaii, as well as beauty products and holistic pet food.

The 'Everyone Wins' swag bag will be given to all nominees in the best actor and actress categories, as well as best supporting actor and actress, and to those in the running for best director.

Each goodie bag is worth more than $US100,000.

The Academy Awards will take place tomorrow afternoon New Zealand time.

Leading the pack with 12 nominations is fantasy-romance The Shape of Water, starring Sally Hawkins.