Legislative Yuan Passes Amendment to Entertainment Tax Act: Movies, Performances, Concerts All Exempt from Tax
Taiwan's Legislative Yuan has passed an amendment to the "Entertainment Tax Act," abolishing entertainment tax for many activities including movies, singing, dancing, plays, musical performances, and competitions. This allows local governments to suspend collection of entertainment taxes for cultural and artistic activities and competitions, depending on industrial development, policy needs, and financial conditions.
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- 📰 Published: April 24, 2026 at 13:13
- 🔍 Collected: April 24, 2026 at 13:31 (18 min after Published)
- 🤖 AI Analyzed: April 24, 2026 at 19:36 (6h 4m after Collected)
Central News Agency
(Taipei, April 24, Central News Agency reporter Wang Cheng-Chung) The Legislative Yuan today passed the third reading of amendments to parts of the "Entertainment Tax Act," abolishing entertainment tax for movies, professional singing, storytelling, dancing, circuses, magic, acrobatics, nightclubs, drama, musical performances, non-professional singing and dancing performances, and various athletic competitions.
Current Entertainment Tax Act stipulations state that tickets or fees for movies, professional singing, storytelling, dancing, circuses, magic, acrobatics, nightclubs, drama, musical performances, non-professional singing and dancing performances, and various athletic competitions, as well as entertainment venues, facilities, or activities such as dance halls, ballrooms, and golf courses, are subject to entertainment tax.
Among these, the tax rate for movies may not exceed 60%; for professional singing, storytelling, dancing, circuses, magic, acrobatics, and nightclubs, it may not exceed 30%; for drama, musical performances, and non-professional singing and dancing performances, it may not exceed 5%; for various athletic competitions, it may not exceed 10%; for dance halls or ballrooms, it may not exceed 100%; and for golf courses, it may not exceed 20%.
To encourage public participation in cultural and artistic activities and athletic competitions, and to balance the financial autonomy of local governments, the Executive Yuan passed a draft amendment to parts of the "Entertainment Tax Act" prepared by the Ministry of Finance in September 2024, sending it to the Legislative Yuan for review. This authorized local governments to suspend the collection of entertainment tax on cultural and artistic activities and athletic competitions, depending on industrial development, policy needs, and financial conditions.
The Legislative Yuan's Finance Committee previously reviewed the draft amendment to the Entertainment Tax Act submitted by the Executive Yuan. Both ruling and opposition legislators agreed that the unreasonable entertainment tax should be abolished, and the bill successfully passed preliminary review and was reported to the full session of the Yuan.
The Legislative Yuan today passed the third reading of amendments to parts of the Entertainment Tax Act, abolishing entertainment tax for movies, professional singing, storytelling, dancing, circuses, magic, acrobatics, nightclubs, drama, musical performances, non-professional singing and dancing performances, and various athletic competitions.
The third reading stipulates that dance halls or ballrooms, golf courses, and other entertainment venues, facilities, or activities announced by the Ministry of Finance that provide entertainment will still be subject to entertainment tax. However, it also adds that local governments may, if needed, suspend the collection of entertainment tax for these taxable items, subject to approval by the local council and registration with the Ministry of Finance.
In addition, the third reading also lowers the entertainment tax rate for dance halls or ballrooms, from the current maximum of 100% to a maximum of 50%; the rate for golf courses remains unchanged, while the rate for other entertainment venues, facilities, or activities announced by the Ministry of Finance is a maximum of 25%. (Edited by Hsieh Chia-Chen) 1150424
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(Taipei, April 24, Central News Agency reporter Wang Cheng-Chung) The Legislative Yuan today passed the third reading of amendments to parts of the "Entertainment Tax Act," abolishing entertainment tax for movies, professional singing, storytelling, dancing, circuses, magic, acrobatics, nightclubs, drama, musical performances, non-professional singing and dancing performances, and various athletic competitions.
Current Entertainment Tax Act stipulations state that tickets or fees for movies, professional singing, storytelling, dancing, circuses, magic, acrobatics, nightclubs, drama, musical performances, non-professional singing and dancing performances, and various athletic competitions, as well as entertainment venues, facilities, or activities such as dance halls, ballrooms, and golf courses, are subject to entertainment tax.
Among these, the tax rate for movies may not exceed 60%; for professional singing, storytelling, dancing, circuses, magic, acrobatics, and nightclubs, it may not exceed 30%; for drama, musical performances, and non-professional singing and dancing performances, it may not exceed 5%; for various athletic competitions, it may not exceed 10%; for dance halls or ballrooms, it may not exceed 100%; and for golf courses, it may not exceed 20%.
To encourage public participation in cultural and artistic activities and athletic competitions, and to balance the financial autonomy of local governments, the Executive Yuan passed a draft amendment to parts of the "Entertainment Tax Act" prepared by the Ministry of Finance in September 2024, sending it to the Legislative Yuan for review. This authorized local governments to suspend the collection of entertainment tax on cultural and artistic activities and athletic competitions, depending on industrial development, policy needs, and financial conditions.
The Legislative Yuan's Finance Committee previously reviewed the draft amendment to the Entertainment Tax Act submitted by the Executive Yuan. Both ruling and opposition legislators agreed that the unreasonable entertainment tax should be abolished, and the bill successfully passed preliminary review and was reported to the full session of the Yuan.
The Legislative Yuan today passed the third reading of amendments to parts of the Entertainment Tax Act, abolishing entertainment tax for movies, professional singing, storytelling, dancing, circuses, magic, acrobatics, nightclubs, drama, musical performances, non-professional singing and dancing performances, and various athletic competitions.
The third reading stipulates that dance halls or ballrooms, golf courses, and other entertainment venues, facilities, or activities announced by the Ministry of Finance that provide entertainment will still be subject to entertainment tax. However, it also adds that local governments may, if needed, suspend the collection of entertainment tax for these taxable items, subject to approval by the local council and registration with the Ministry of Finance.
In addition, the third reading also lowers the entertainment tax rate for dance halls or ballrooms, from the current maximum of 100% to a maximum of 50%; the rate for golf courses remains unchanged, while the rate for other entertainment venues, facilities, or activities announced by the Ministry of Finance is a maximum of 25%. (Edited by Hsieh Chia-Chen) 1150424
Choose to stand with facts; every sponsorship you provide is a force for protecting press freedom.
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The text, images, and videos on this website may not be reproduced, publicly broadcast, publicly transmitted, or utilized without authorization.