{"id":3469776,"date":"2024-04-12T15:12:00","date_gmt":"2024-04-12T13:12:00","guid":{"rendered":"https:\/\/cnm.fr\/?p=3469776"},"modified":"2024-09-16T18:48:56","modified_gmt":"2024-09-16T16:48:56","slug":"tax-on-concert-tickets","status":"publish","type":"post","link":"https:\/\/cnm.fr\/en\/news\/tax-on-concert-tickets\/","title":{"rendered":"Tax on concert tickets"},"content":{"rendered":"<div class=\"alignfull wp-block-cnm-cnm-intro\">\r\n\r\n    <div class=\"wp-block-columns cnm-intro__hr\">\r\n        <div class=\"wp-block-column\">\r\n            <hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\" \/>\r\n        <\/div>\r\n        <div class=\"wp-block-column\">\r\n            <hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\" \/>\r\n        <\/div>\r\n    <\/div>\r\n\r\n    <div class=\"is-layout-flex wp-block-columns cnm-intro__columns\">\r\n\r\n        <div class=\"wp-block-column is-layout-flow \">\r\n\r\n                            <div \r\n                    class=\"cnm-intro__icon\" \r\n                >\r\n                    <i class=\"cnm-icon-spe-Informer\"><\/i>\r\n                <\/div>\r\n            \r\n            <div class=\"cnm-intro__thumb\">\r\n                            <\/div>\r\n        <\/div>\r\n        <div class=\"wp-block-column is-layout-flow \">\r\n            <div class=\"cnm-intro__content\">\r\n                \n<p>The parafiscal tax on concerts was introduced in 1986 to support music in the areas of \u2018chanson\u2019 (song), \u2018vari\u00e9t\u00e9\u2019 (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 vari\u00e9t\u00e9), then to the CNM (the national music centre) in 2020.<\/p>\n            <\/div>\r\n        <\/div>\r\n        <div class=\"wp-block-column is-layout-flow \">\r\n                    <\/div>\r\n    <\/div>\r\n<\/div>\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-a3fb4261 wp-block-columns-is-layout-flex\" style=\"padding-right:2rem;padding-left:2rem\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:35rem\">\n<div style=\"height:1rem\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity is-style-wide\"\/>\n\n\n\n<div style=\"height:1rem\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n    <div class=\"wp-block-cnm-cnm-bouton\">\n                    <button type=\"button\"\n                    class=\"cnm-bouton cnm-bouton--bordered\"\n                    title=\"T\u00e9l\u00e9charger More information here \"\n                    data-url=\"https:\/\/cnm.fr\/wp-content\/uploads\/2024\/09\/taxe-billetterie-presentation-version-UK.pdf\">\n                <div class=\"cnm-bouton__content\">\n                                        <div class=\"cnm-bouton__title\">More information here <\/div>                                    <\/div>\n                <div class=\"cnm-bouton__icon\"><i class=\"cnm-icon-Download\"><\/i><\/div>            <\/button>\n        \n        <hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\" \/>\n    <\/div>\n    <\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:75%\">\n<div style=\"height:1rem\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity is-style-wide\"\/>\n\n\n\n<div style=\"height:1rem\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>History of the tax:<\/strong><\/h2>\n\n\n\n<p>The parafiscal tax on concerts was introduced in 1986 to support music in the areas of \u2018chanson\u2019 (song), \u2018vari\u00e9t\u00e9\u2019 (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 vari\u00e9t\u00e9), then to the CNM (the national music centre) in 2020.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Base &amp; rate:<\/strong><\/h2>\n\n\n\n<p>Any organiser of \u2018variet\u00e9\u2019 shows, whether public or private, voluntary or commercial, is liable for the tax. The latter is calculated:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>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<\/li>\n\n\n\n<li>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<\/li>\n<\/ul>\n\n\n\n<p>Exemptions exist for educational\/school sessions and traditional music without copyright.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Method of collection:<\/strong><\/h2>\n\n\n\n<p>The tax is voted on annually and is subject to a collaborative process of monitoring and following up.<\/p>\n\n\n\n<p>&nbsp;Upon receipt of the declarations, the tax service verifies the dates of the concerts that are within the scope of the tax (\u2018chanson\u2019, 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).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Redistribution of the tax:<\/strong><\/h2>\n\n\n\n<p>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 \u2018vari\u00e9t\u00e9\u2019 sectors. The tax is redistributed in two ways:<\/p>\n\n\n\n<p>A drawing right, corresponding to 65% of the sums collected, is redistributed to those liable according to the following admissibility criteria: Have at least \u20ac750 in your entrepreneur account &#8211; Proof of the continuation of your activity &#8211; Be affiliated &#8211; Be in update your tax situation &#8211; Be up to date with your intellectual property situation (SACEM and SACD)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A <strong>drawing right<\/strong>, which is available for <strong>65% of the collected tax<\/strong>, is redistributed to those that are eligible, as long as they meet the following criteria: they have at least 750\u20ac in their business account- they can provide evidence that their business is still active \u2013 they are affiliated to CNM \u2013 their tax payments are up to date \u2013 they are up to date with intellectual property rights (SACEM and SACD)<\/li>\n<\/ul>\n\n\n\n<p><strong>A selective aid program<\/strong> funded by <strong>the remaining 35%<\/strong>, 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. <\/p>\n\n\n\n<p>Cross-sector programmes: gender equality, ecological transition, innovation, international development.<\/p>\n\n\n\n<p>Live sector: aid for the creation, equipping and promotion of venues; creation, production and circulation of live performances; aid for festivals<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:25%\">\n<div style=\"height:1rem\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity is-style-wide\"\/>\n\n\n\n<div style=\"height:1rem\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The parafiscal tax on concerts was introduced in 1986 to support music in the areas of \u2018chanson\u2019 (song), \u2018vari\u00e9t\u00e9\u2019 (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 vari\u00e9t\u00e9), then to the CNM (the national music centre) in 2020.<\/p>\n","protected":false},"author":4,"featured_media":954271,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[588,585],"tags":[],"class_list":["post-3469776","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-international-en","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax on concert tickets - Le CNM : Centre national de la musique<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cnm.fr\/en\/news\/tax-on-concert-tickets\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax on concert tickets - Le CNM : Centre national de la musique\" \/>\n<meta property=\"og:description\" content=\"The parafiscal tax on concerts was introduced in 1986 to support music in the areas of \u2018chanson\u2019 (song), \u2018vari\u00e9t\u00e9\u2019 (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 vari\u00e9t\u00e9), then to the CNM (the national music centre) in 2020.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cnm.fr\/en\/news\/tax-on-concert-tickets\/\" \/>\n<meta property=\"og:site_name\" content=\"Le CNM : Centre national de la musique\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LeCentrenationaldelamusique\" \/>\n<meta property=\"article:published_time\" content=\"2024-04-12T13:12:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-16T16:48:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cnm.fr\/wp-content\/uploads\/2021\/03\/DSC00958-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Nathalie Leduc\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@le_CNM\" \/>\n<meta name=\"twitter:site\" content=\"@le_CNM\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nathalie Leduc\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/cnm.fr\/en\/news\/tax-on-concert-tickets\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/cnm.fr\/en\/news\/tax-on-concert-tickets\/\"},\"author\":{\"name\":\"Nathalie Leduc\",\"@id\":\"https:\/\/cnm.fr\/#\/schema\/person\/2b2b0322c097252e98f01c0017e81737\"},\"headline\":\"Tax on concert tickets\",\"datePublished\":\"2024-04-12T13:12:00+00:00\",\"dateModified\":\"2024-09-16T16:48:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/cnm.fr\/en\/news\/tax-on-concert-tickets\/\"},\"wordCount\":525,\"publisher\":{\"@id\":\"https:\/\/cnm.fr\/#organization\"},\"image\":{\"@id\":\"https:\/\/cnm.fr\/en\/news\/tax-on-concert-tickets\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/cnm.fr\/wp-content\/uploads\/2021\/03\/DSC00958-scaled.jpg\",\"articleSection\":[\"International\",\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/cnm.fr\/en\/news\/tax-on-concert-tickets\/\",\"url\":\"https:\/\/cnm.fr\/en\/news\/tax-on-concert-tickets\/\",\"name\":\"Tax on concert tickets - 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