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:
- Rs.15 lakhs at the time of starting the next production.
- 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.
- 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% |