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 | Rate of tax |
Cinema hall/Movie Theater | 3% of ticket price |
Video House, Cultural exhibition Hall, Concert, Theater, Drama House | 3% of ticket price |
Dance Bar, Folk Night | NPR 5,000 per year |
Fun Park, Water Garden, Entertainment parks and related activities | 2% of Ticket Price |
Magic show, Circus and Mela in operation for a period not exceeding one month | NPR 200 per day |
Magic show, Circus and Mela in operation for a period exceeding one month | NPR 5,500 per month |
Madhesh
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
Particulars | Rate of tax |
Cinema hall, movie theater, Haat bazar, Fair, concert and Cultural exhibition hall, park, futsal | 5% of ticket price |
Casino | NPR 50 per person on entry |
Fun Park, Water Garden, Park | 3% of ticket price |
Cultural Exhibition Hall, Theater/Drama House, Futsal, Dance bar, Nightclub, Zumba, Spa, Zip line, Massage parlor, Bungee Jumping and Swimming Pool | 5% of ticket price/bill |
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
Particulars | Rate of tax |
Cinema hall, movie theater, Haat bazar, Fair, concert and Cultural exhibition hall, park, futsal | 5% of ticket price |
Lumbini
Particulars | Rate of tax |
Cinema hall, movie theater, Haat bazar, Fair, and Cultural exhibition hall, park, futsal | 5% of ticket price |
Casino | NPR 100 on entry |
Concert, Dance bar, Folklore night, Night Club | NPR 25 on entry |
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 | 4,000 | 2,000 |
Three Days | 18,000 | 10,000 | 5,000 | |
Five 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 | 100,000 | 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)
Karnali
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 | 5% |
Fare, Circus, Magic Show | 5% |
Sudurpaschim
Description | Tax Rate |
Cinema Hall | 3% Per Ticket |
Concert, Drama Hall, VideoHouse, Swimming Pool, Sports Tournament, Fare, Circus, Fun Park, Theater, Cultural Exhibition | 3% Per Ticket |
Dance bar, Folk Night Restaurant | NPR 5,000 annually |
Digital and Analogue Cable | NPR 50 per new connection |