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.
Koshi
| Particulars | Nature of Business | Metropolitiancity/Sub-Metroplitian City | Terai and inner Madhesh Districts | Mountain and Hilly Districts | ||
| Municipality | Rural Municipality | Municipality | Rural Municiplaity | |||
| Cinema hall/Movie Theater | All Type | 5% per ticket | ||||
| Video House, Cultural exhibition Hall, Concert, Theater, Drama House | All Type | Yearly 10,000 | ||||
| Dance Bar, Folk Night , Night Club, Swimming Pool, Jumba, Massage and Spa, Disco, Pool House, Futsal, Dance House, Rodi House | Small (Capital upto 10 Lakhs) |
7,000 | 5,000 | 4,000 | 3,000 | 2,000 |
| Medium (Capital 10 Lakhs to 30 Lakhs) |
10,000 | 8,000 | 7,000 | 5,000 | 3,000 | |
| Large (Capital more than 30 Lakhs) |
20,000 | 15,000 | 10,000 | 7,000 | 5,000 | |
| Park, Fun Park, Water Garden, Water Park, Children Park, Opera, Garden and other entertainment venue (yearly NPR) | Either 5% tax charged on entertainment spot or activities ticket or following amount which one is greater is charged as entertainment tax. | |||||
| Small | 50,000 | 25,000 | 15,000 | 10,000 | 5,000 | |
| Medium | 75,000 | 50,000 | 25,000 | 15,000 | 7,000 | |
| Large | 1,50,000 | 1,00,000 | 75,000 | 50,000 | 25,000 | |
| Fair, Exhibition, circus, cultural program, entertainment program, entertainment sports | Large or more than 7 days | 20,000 | 12,000 | 10,000 | 7,000 | 5,000 |
| Medium or till 7 days | 10,000 | 7,000 | 5,000 | 3,000 | 2,000 | |
| Magic Show, Circus (small type and of fixed duration) | 1,000 | 800 | 500 | 300 | 200 | |
| Picnic Spot (yearly) | Upto 5 spots | 50,000 | 30,000 | 20,000 | 15,000 | 5,000 |
| 6-10 spots | 75,000 | 50,000 | 30,000 | 20,000 | 10,000 | |
| 11 or more than 11 spots | 1,00,000 | 75,000 | 50,000 | 30,000 | 20,000 | |
For Nepali movies 50 % is discounted.
For every entry on Casino NPR 150 is charged or for three star hotel casino 5,00,000 , for four star 10,00,000 and for five star 15,00,000 is charged annualy as entertainment tax .
Madhesh
| Particulars | Rate of tax |
| Cinema Hall , Movie Theater | to be specified at |
| Casino , Jim House, Sauna and Spa, Massage, Cultural Exhibition Hall, Folk Night, Dance Bar, Concert, Drama House, Video House, Theater, Park and etc | as per provincial government |
| Particulars | Program Duration | Tax rate on the basis of Local Government | ||
| Metropolitan/Sub Metropolitan | Municipality | Rural Municipality | ||
| Magic Show, Circus and Mela | 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
| Particulars | Rate of tax |
| Cinema hall, movie theater (for Nepali movies) | 4% of ticket price |
| Cinema hall, movie theater (for foreign movies) | 5% of ticket price |
| Cable Car, Bangee Jumping , Zip line, Paragliding, Canyoning, Rafting | 2% of ticket price |
| Casino | NPR 50 on entry |
Particulars
| Annual Tax Rate |
| ||
| Metropolitan/Sub-metropolitan | Municipality | Rural Municipality | |
| Theater/ Drama House , Video House, Cultural Exhibition Hall, Opera | 10,000 | 7,000 | 5,000 |
| Dance Bar, Night Club | 10,000 | 50,000 | 25,000 |
| Folk Night/ Rodi House | 30,000 | 10,000 | 5,000 |
| Massage and Spa | 30,000 | 10,000 | 5,000 |
| Fun Park, Sky Pool (Glass) | 50,000 | 30,000 | 10,000 |
| Futsal, Pool House, Swimming Pool, Gym | 10,000 | 7,000 | 5,000 |
| Swing, Water Garden, Children Park, Park, lake, Boating, Rock Climbing | 5,000 | 3,000 | 2,000 |
| Particulars | Program Duration | Tax rate on the basis of Local Government | ||
| Metropolitan/Sub Metropolitan | Municipality | Rural Municipality | ||
| Magic Show, Circus and Mela | 1 day | 15,000 | 10,000 | 5,000 |
| 2-7 days | 25,000 | 20,000 | 10,000 | |
| 8-15 days | 50,000 | 35,000 | 20,000 | |
| 16-30 days | 70,000 | 50,000 | 40,000 | |
| 30 days and above | 1,00,000 | 75,000 | 50,000 | |
Gandaki
| Particulars | Rate of tax |
| Cinema hall, movie theater | 5% of ticket price |
| Casino | NPR 100 per entry |
| Video House, Concert , Folk Night, Dance Bar and Night Club |
NPR 25 per entry |
| Cultural Exhibition Hall , Theater/Drama HouseFun Park, Water Garden, Child Park, Futsal, zumba, Massage and Spa, Zip Line, Bungee Jumping, Swimming Pool and Park | 5 % of ticket price |
If there is provision of ticket system in Mela, Circus and Magic Show 5 % of ticket price will be charged as entertainment tax.
| Particulars | Duration | Rate of Tax |
| Circus, Mela, Magic Show and other | Till 1 day | 2,000 |
| Till 3 days | 5,000 | |
| Till 5 days | 8,000 | |
| Till 7 days | 12,000 | |
| 8-15 days | 20,000 | |
| 16-30 | 30,000 |
If the duration of Circus , magic show exceeds 30 days then there should be ticket system.
For Television, Cable Network 1 % and for Dish Home recharge amount 1 % entertainment tax will be charged.
Lumbini
| Particulars | Rate of tax |
| Cinema hall, movie theater | 5% of ticket price |
| Casino and mini casino | NPR 300 per entry |
| Video House, Concert, Folk Night, Dance Bar or Night Club | NPR 25 on entry |
| Cultural exhibition Hall, Theater/Drama House, Fun Park, Children Park, Futsal, Zumba, Massage and Spa, Zip Line , Cable Car, sky cycling, Bungee Jumping, Paragliding, Picnic Spot, Swimming Pool or Park | 5% of ticket price |
If there is provision of ticket system in Mela , Circus and Magic Show 5 % of ticket price will be charged as entertainment tax.
| Particulars | Duration | Category of District | ||
| A Class | B Class | C Class | ||
| Circus, Magic Show and other | Till 1 day | 7,000 | 4,000 | 2,000 |
| Till 3 days | 18,000 | 10,000 | 5,000 | |
| Till 5 days | 30,000 | 18,000 | 8,000 | |
| Till 7 days | 42,000 | 25,000 | 12,000 | |
| 8-15 days | 75,000 | 40,000 | 20,000 | |
| 16-30 days | 1,00,000 | 60,000 | 30,000 | |
A class Districts- Nawalpur, Rupandehi, Kapilvastu, Dang, Banke, Bardiya
B Class Districts- Palpa, Gulmi, Argakhachi, Pyuthan
C Class Districts- Rolpa and Rukum (East)
If the duration of circus, magic show exceeds 30 days then there should be ticket system.
For Cable Television Network 1 % and for Television operated by internet or for Dish Home on recharge amount 1 % entertainment tax will be charged.
Karnali
| Description | Tax Rate (Per Ticket) |
| Cinema Hall, Fun Park, Water Garden, Children Park, Futsal, Zumba, Night Club, Massage, Spa, Zip Line, Swimming Pool | 5% |
| Cultural exhibition Hall, Folk Night, Dance Bar, Concert, Drama House, Video House, Theater, Park | 5% |
| Fare, Circus, Magic Show | 5% |
| Rafting, Boating, Paragliding, Rock Climbing, Bungee Jumping, Swing, Zip Flyer | 5% |
Sudurpaschim
| Description | Tax Rate |
| Cinema Hall, Movie Theater | 3% of ticket price |
| Cultural Exhibition Hall, Theater, Drama House, Fun Park, Water Garden, Children Park, Futsal, Zumba, Spa, Massage, Zip Line, Bungee Jumping, Boating, Paragliding, Rock Climbing, Rafting , Zip Flyer, Swimming Pool and Swing | 5,000 |
| Folk Night, Dance Bar, Club | NPR 10,000 annually |
| Casino | 20,000 |
| Particulars | Program Duration | Tax rate on the basis of Local Government | ||
| Metropolitan/Sub Metropolitan | Municipality | Rural Municipality | ||
| Magic Show, Circus and Mela | 1 day | 5,000 | 3,000 | 1,000 |
| 3 days | 10,000 | 6,000 | 2,000 | |
| 5 days | 15,000 | 9,000 | 3,000 | |
| 7 days | 18,000 | 11,000 | 4,000 | |
| 8-15 days | 25,000 | 15,000 | 6,000 | |
| 16-30 days | 30,000 | 20,000 | 10,000 | |