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Taipei City Revenue Service

FAQs

What is the tax scope of the amusement tax?

Amusement tax is levied on tickets sold or fees charged by amusement places, facilities or activities as below:
(1)Cinema.
(2)Professional singing, story-telling, dancing, circus, magic shows, acrobatics shows, and night club performances.
(3)Drama and musical performances and amateur singing, dancing, etc.
(4)Skill competitions and contests.
(5)Dance halls.
(6)Golf courses, and the like that provide facilities for the recreation or entertainment of others.
If the aforesaid amusement places, facilities or activities do not sell tickets but supply drinks or entertainment facilities at a fee, the amusement tax is levied on the amount of charges thereof.