- Tax rates for professional singing, dancing, circus, magic, and other performances in New Taipei City are 10%
- Tax rates for storytelling, drama, music, and non-professional performances are 1%
- Performers at public arts and cultural venues in the city will have their tax rates halved
- Performers at government-managed venues can apply for temporary entertainment tax declaration to enjoy a halved tax rate
- Those with approved documents from the Ministry of Culture can further reduce their tax rates
- For inquiries about entertainment tax, contact the Taxation Bureau at (02) 89528200 ext. 636, 639, or 603.
Source: etax.nat.gov.tw
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.