The Legislative Yuan yesterday passed amendments to the Amusement Tax Act (娛樂稅法), removing taxes on cinemas, stage performances and a wide range of other types of events.
Prior to passage of the revisions, amusement taxes were levied on ticket sales or admission fees across many types of venues and events, with rates ranging from up to 10 percent for sports events to 30 percent for live performances and 60 percent for cinema tickets.
The amendments remove the tax for cinemas, as well as live performances, including concerts, dance performances and storytelling, circuses, magic and acrobatic shows, as well as sports competitions.
Photo courtesy of the National Theater and Concert Hall
Although dance halls were excluded from the tax break, the maximum rate for them was lowered from 100 percent to 50 percent, while golf courses can still be taxed at up to 20 percent and other establishments designated by the Ministry of Finance as entertainment venues can be taxed at up to 25 percent.
However, the amendments stipulate that local governments can suspend the taxes on venues if necessary, subject to local council approval and notification to the ministry.
In September 2024, the Cabinet approved the ministry-drafted amendments to encourage public participation in cultural and sporting events.
The Legislative Yuan’s Finance Committee earlier this month reviewed the proposed amendments, with lawmakers from across party lines agreeing on the changes and completing a preliminary examination of the bill.
