TAIPEI (Taiwan News) — Taiwan’s legislature on Thursday passed final amendments abolishing amusement taxes on movies and a wide range of live performances, aiming to boost cultural participation.
CNA reported that the revised law eliminates taxes on movies, concerts, theater productions, and various live performances. Lawmakers said the change is intended to encourage greater attendance at cultural events and sporting competitions.
Under the previous system, ticketed events were taxed at different rates depending on their type. Movie tickets faced some of the highest rates, while other performances and competitions were subject to lower taxes.
Officials said the amendments are part of a broader effort to ease the financial burden on audiences and support the arts and entertainment sector. Liberty Times reported that removing the tax could help stimulate demand and make events more affordable.
Some venues, including dance halls and recreational facilities such as golf courses, will still be subject to the amusement tax. However, local governments may suspend these taxes based on policy goals and financial conditions, per UDN.
The law also lowers the maximum tax rate for certain venues, including dance halls. Authorities said the revisions aim to balance cultural development with local government revenue needs.
Two years ago, Taipei Mayor Chiang Wan-an (蔣萬安) pledged to suspend amusement taxes on arts and cultural industries. Chiang said that now the bill has passed, he will halt the tax on movies, concerts, and sporting events once it takes effect to boost the concert economy, TVBS reported.
