Entertainment Tax

entertainment

Entertainment Tax

Entertainment tax is levied on activities such as circus, movie theaters, drama theaters, fare, magic show, concert etc. based on the nature of operation it may be levied as a percentage of the ticket price as a lump sum amount based on the number of days in operation. The tax rate is fixed by the provincial government while the collection and administration of taxation is done by the local governments.

Province 1

ParticularsRate of tax
Cinema hall/Movie Theater3% of ticket price
Video House, Cultural exhibition Hall, Concert, Theater, Drama House5% of ticket price
Dance Bar, Folk NightNPR 5,000 per year
Fun Park, Water Garden, Entertainment parks and related activities2% of Ticket Price
Magic show, Circus and Mela in operation for a period not exceeding one monthNPR 200 per day
Magic show, Circus and Mela in operation for a period exceeding one monthNPR 5,500 per month

Province 2

Particulars Rate of tax
Cinema hall, movie theater, Haat bazar, Fair, concert and Cultural exhibition hall, park 5% of ticket price
Particulars Program Duration Tax rate on the basis of Local Government
Metropolitan/Sub Metropolitan Municipality Rural Municipality
Circus 1 day 3,000 2,000 1,000
2-7 days 15,000 10,000 5,000
8-15 days 20,000 15,000 10,000
16-30 days 30,000 20,000 15,000
30 days and above 60,000 50,000 40,000

Bagmati Province

Particulars Rate of tax
Cinema hall, movie theater, Haat bazar, Fair, concert and Cultural exhibition hall, park, futsal 5% of ticket price

Entertainment tax rate for Circus based on number of days in operation and local government type

Number of days Sub-Metropolitan/Metropolitan Municipality Rural Municipality
1 day 5,000 4,000 2,000
2-7 days 25,000 20,000 10,000
8-15 days 40,000 30,000 15,000
16-30 days 60,000 45,000 20,000
30 days and above 100,000 75,000 30,000

Gandaki Province

Particulars Rate of tax
Cinema hall, movie theater, Haat bazar, Fair, concert and Cultural exhibition hall, park, futsal 5% of ticket price

Lumbini Province

Particulars Rate of tax
Cinema hall, movie theater, Haat bazar, Fair, concert and Cultural exhibition hall, park, futsal 5% of ticket price

Entertainment tax based on number of days in operation and category of districts

  Number of days in operation Category of District
A Class B Class C Class
Circus, Magic Show and others One Day 10,000 5,000 2,500
Till 7 days 50,000 25,000 12,000
8-15 Days 100,000 50,000 25,000
16-30 days 150,000 75,000 37,000

A class Districts- Nawalpur, Rupandehi, Kapilvastu, Dang, Banke, Bardiya

B Class Districts- Palpa, Gulmu, Argakhachi, Pyuthan

C Class Districts- Rolpa and Rukum (East)  

Karnali Province

Description Tax Rate (Per Ticket)
Cinema Hall, Cultural Programs, Dance Bar, Concert, Theater, Park 5%
Rafting Boating, Paragliding, Canoeing, Bungee Jumping, Zip Flyer, Rock Climbing 2%
Fare, Circus, Magic Show 5%

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