Amended Entertainment Tax Act Promulgated; MOF to Announce Other Taxable Items
The President announced the amended Entertainment Tax Act on the 20th, authorizing local governments to suspend the tax on dance halls, golf courses, and other taxable items, while also lowering the statutory maximum tax rates for these categories. The Ministry of Finance (MOF) stated that it will soon announce the list of other taxable items providing entertainment venues and facilities for taxpayers and collectors to follow. The amendment aims to rationalize the tax system and promote local tourism and economic growth.
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- 📰 Published: May 20, 2026 at 19:03
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(CNA, Taipei, 20th, by reporter Lu Yen-tzu) The President today amended and promulgated partial articles of the Entertainment Tax Act, authorizing local governments to suspend the tax on dance halls, ballrooms, golf courses, and other taxable items, while simultaneously lowering the statutory maximum tax rates for these categories. The Ministry of Finance (MOF) stated that it will soon announce a list of other taxable items, such as those providing entertainment venues and facilities, to provide clear guidelines for both tax authorities and taxpayers.
The MOF issued a press release today explaining that the key points of the new law include deleting entertainment items such as movies, concerts, and various sports competitions. It retains dance halls, ballrooms, golf courses, and other taxable items, and authorizes local governments to suspend their collection. The amendment also lowers the statutory maximum tax rates for dance halls, ballrooms, and other taxable items, and specifies that the MOF will announce what constitutes these "other taxable items."
The MOF explained that this amendment is based on the goals of tax system rationalization and local fiscal autonomy. Deleting some entertainment tax items and empowering local governments to suspend taxes on dance halls, golf courses, and other items is expected to contribute to the prosperity of peripheral industries, promote local tourism development and economic growth, and consequently lead to an increase in overall tax revenue.
The MOF stated that it will strengthen publicity to ensure all sectors fully understand the changes and realize the policy's benevolent intention of benefiting the public. Additionally, it will soon issue an announcement regarding other taxable items that provide entertainment venues, facilities, or activities for public entertainment, so that both tax collectors and taxpayers have clear rules to follow. (Editor: Pan Yi-ching)
The MOF issued a press release today explaining that the key points of the new law include deleting entertainment items such as movies, concerts, and various sports competitions. It retains dance halls, ballrooms, golf courses, and other taxable items, and authorizes local governments to suspend their collection. The amendment also lowers the statutory maximum tax rates for dance halls, ballrooms, and other taxable items, and specifies that the MOF will announce what constitutes these "other taxable items."
The MOF explained that this amendment is based on the goals of tax system rationalization and local fiscal autonomy. Deleting some entertainment tax items and empowering local governments to suspend taxes on dance halls, golf courses, and other items is expected to contribute to the prosperity of peripheral industries, promote local tourism development and economic growth, and consequently lead to an increase in overall tax revenue.
The MOF stated that it will strengthen publicity to ensure all sectors fully understand the changes and realize the policy's benevolent intention of benefiting the public. Additionally, it will soon issue an announcement regarding other taxable items that provide entertainment venues, facilities, or activities for public entertainment, so that both tax collectors and taxpayers have clear rules to follow. (Editor: Pan Yi-ching)