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Tax on concert tickets

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The parafiscal tax on concerts was introduced in 1986 to support music in the areas of ‘chanson’ (song), ‘variété’ (entertainment with a musical component) and jazz, at a rate of 1.75% that was subsequently increased to 3.5%. In 2002, it was transformed into a fiscal tax and reallocated to the CNV (the national centre for variété), then to the CNM (the national music centre) in 2020.


History of the tax:

The parafiscal tax on concerts was introduced in 1986 to support music in the areas of ‘chanson’ (song), ‘variété’ (entertainment with a musical component) and jazz, at a rate of 1.75% that was subsequently increased to 3.5%. In 2002, it was transformed into a fiscal tax and reallocated to the CNV (the national centre for variété), then to the CNM (the national music centre) in 2020.

Base & rate:

Any organiser of ‘varieté’ shows, whether public or private, voluntary or commercial, is liable for the tax. The latter is calculated:

  • For a paying event, at a rate of 3.5% of total revenue from tickets, excluding VAT, paid by the person or organisation responsible for the box office
  • For a free event, at a rate of 3.5% of the price paid by the organiser for the right to promote the musical production, excluding tax

Exemptions exist for educational/school sessions and traditional music without copyright.

Method of collection:

The tax is voted on annually and is subject to a collaborative process of monitoring and following up.

 Upon receipt of the declarations, the tax service verifies the dates of the concerts that are within the scope of the tax (‘chanson’, rock, jazz, rap, electro, world music, comedy shows, musical theatre, visual attractions, dance, ice shows , aquatic shows, magic shows, cabaret and other events with a musical component).

Redistribution of the tax:

Since 2002, the redistribution of the tax has made it possible to supplement the support mechanisms which make an essential contribution to the economy of the music and ‘variété’ sectors. The tax is redistributed in two ways:

A drawing right, corresponding to 65% of the sums collected, is redistributed to those liable according to the following admissibility criteria: Have at least €750 in your entrepreneur account – Proof of the continuation of your activity – Be affiliated – Be in update your tax situation – Be up to date with your intellectual property situation (SACEM and SACD)

  • A drawing right, which is available for 65% of the collected tax, is redistributed to those that are eligible, as long as they meet the following criteria: they have at least 750€ in their business account- they can provide evidence that their business is still active – they are affiliated to CNM – their tax payments are up to date – they are up to date with intellectual property rights (SACEM and SACD)

A selective aid program funded by the remaining 35%, and allocated to French actors in the live sector in order to support them in issues specific to the sector, as well as cross-sector issues.

Cross-sector programmes: gender equality, ecological transition, innovation, international development.

Live sector: aid for the creation, equipping and promotion of venues; creation, production and circulation of live performances; aid for festivals