Amusement Tax-Taxation Administration,Ministry of Finance,R.O.C

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2025-07-17

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Amusement Tax

Eligibility	Laws & Regulations of Tax Reduction and Exemption or Tax Incentives
Cultural and arts-related enterprises	Article 31 of the Culture and the Arts Reward and Promotion Act Approved culture and arts enterprises shall be exempted from paying the business tax and the entertainment tax. Regulations governing the approval and exemption shall be drafted by the central supervisory authority in cooperation with the Ministry of Finance.

Eligibility

Laws & Regulations of Tax Reduction and Exemption or Tax Incentives

Cultural and arts-related enterprises

Article 31 of the Culture and the Arts Reward and Promotion Act

Approved culture and arts enterprises shall be exempted from paying the business tax and the entertainment tax.
Regulations governing the approval and exemption shall be drafted by the central supervisory authority in cooperation with the Ministry of Finance.

Issued：Property Tax Divison Release date：2017-08-15 Last updated：2025-07-15

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