Entertainment tax

Scope :

The tax is payable by the organizers of occasional entertainment.

Disclaimer :

Are exempt from entertainment tax :

• The exceptional performances organized for charitable organizations receiving a grant from the State
• The theater and music organized by art associations approved, not involving the presence of professional artists, whose objective is the development of art, Fairs and not payed events,
• The shows whose entry price does not exceed an amount set by a Decree.

Plates :

The tax is calculated on the basis of 50 per cent of estimated revenue, considering the number of places offered and the tickets price.

Rate :

The entertainment tax is 6 percent.

Recovery :

The entertainment tax is paid by those who are subject to the benefit of local communities prior to the issuance of the festivals and shows permit.

Sanction :

the pay failure of entertainment tax shall be subject to a penalty equal to twice the payable fee, in addition to criminal and administrative sanctions provided by law.