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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 House3% 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

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

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