Finance and Local Tax Bureau, Tainan CityAmusement Tax
2018-04-14
Tax Scope
The amusement tax shall be levied on the ticket prices or fees collected for the following entertainment venues, facilities, or activities:
- Dance halls.
- Golf courses.
- Other entertainment places, facilities, or activities announced by the Ministry of Finance (hereinafter referred to as the MOF) as providing entertainment.
Taxpayers
The taxpayer of amusement tax is the person who pays for entertainment.
The amusement tax collecting agent is the provider or organizer of entertainment venues, facilities or activities.
Tax Rates
The amusement tax shall be levied according to the ticket prices or fees charged, based on the following tax rates:
- Dance halls – no more than 50%.
- Golf courses – no more than 20%.
- Other entertainment places, facilities, or activities announced by the MOF as providing entertainment – no more than 25%.
Publisher:Finance and Local Tax Bureau, Tainan City
Update time： 2026-08-26 14:39:00
