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Entertainment Tax

Entertainment Tax in Various States

Andhra Pradesh

21% For films produced outside the State 08% Low budget Films produced in State 16% Big budget films produced in State

Asaam

Up to Rs.2000/- 80% Above Rs. 2000/- 100%

Asaam

Entertainment Tax in Bihar State is 110% at present on admission on Rate whereas the Government has power by legislation upto 150% in the year 1985. Government of Bihar introduced the compounding of Entertainment applicable in whole of Bihar from 14 th August 1985. Whole of Bihar have been divided into Eleven category according to the population of that place.

Population Percentage(%) Shows
Upto 25000 10% 14
25000 to 50000 13% 17
50000 to 75000 15% 17
75000 to 100000 17% 19
100000 to 150000 19% 23
150000 to 200000 21% 23
200000 to 250000 23% 23
250000 to 300000 25% 23
300000 to 350000 28% 23
350000 to 400000 30% 25

Above 400000 Compounding of Entertainment tax is computed on the basis of Gross collection capacity per show (Admission Rater & Entertainment Tax & Gross collection)

Chandigarh - 50%
Chattisgarh - 30%
Delhi - 30%
Gujarat - 35% - (Population less than 1 Lakh) and 40% - (More than 1 Lakh)
Haryana - 50%
Himachal Pradesh - No Tax.
Jammu & Kashmir - NIL
Karnataka - 40% - No tax for Kannada Films
Kerala - 30%
Madhya Pradesh - 20%

Maharashtra - 45%

No tax for Marathi Films. Besides tax exemption subsidy of Rs.15 lakhs is given to Marathi Films.In Maharashtra the subsidy given to the producers are as under:

  1. Rs.15 lakhs at the time of starting the next production.
  2. Rs.20 lakhs if the film is being produced in 35 mm Dolby/Digital. This subsidy is given to 5 producers in a year on the basis of the script selected by the government.
  3. Additional Rs.15 lakhs if the film gets a National Award.

Orissa

Admission rate upto Rs.2/- 60%
Admission rate upto Rs.2/- 70%

Panjab - NIL

Rajasthan - 35%

Tamil Nadu

Tamil Films No Tax
Others 15%

Uttaranchal - 40%

Uttar Pradesh - 60% (likely to be 30% soon)

West Bengal

Bengali & Nepali 10%
Others 30%