Entertainment Duty

The entertainments duty is administered under the Punjab Entertainments Duty Act/Rules 1958. This duty is levied on admission to any entertainment. According to the Punjab Entertainments Duty Act 1958, entertainment includes any exhibition, performance, amusement or horse-racing to which persons are admitted at payment. The rate of duty varies according to the class/type of entertainment which details are given below 

Entertainment Duty

Taxes on Entertainment is levied as following:

  • 20% of the Admission Charged on any Exhibition, Performance, Amusement, Game or Sport

  • 20% of the payment for admission to stage Dramas & Theatres

  • 20% of the payment for admission to Horse Racing

  • 10% Entertainment Duty as Government share on the amounts share-cum-prize tickets recovered on accounts maintained through Totalizator installed in the Lahore Race Club

Government's share from the Lahore Race Club (LRC)

At the Rate of PKR.50,000/- per race day for the calendar year, 2004 as Government's Share/ Entertainment Duty from the Lahore Race Club (vide Home Department's Notification No.S.O.(JUDL-III)10-1/99(P-II), dated 19.6.2004).


Exemption from the liability to pay the Entertainment Duty is provided to any entertainment where the Collector/District Officer concerned is satisfied that the whole of the net proceeds of it will be devoted to philanthropic, charitable, educational, athletics, sports, national or scientific purposes. (Procedure for seeking exemption has been explained in Sections 8(1) and 9 of the Punjab Entertainments Duty Act 1958 read with Rule 26 of the Punjab Entertainments Duty Rules, 1958)