exact
Leisure, culture, youth and sport

Tax on seats in movie theaters

Ministry of Arts and Culture

What it costs
Set case by case
Reference code
MR032-TA
Last changed at source
15 October 2026
What it costs

Set case by case

The schedule does not set one sum. The amount is decided for each case by the authority that issues it.

The law is named

Loi N°88/013 du 16 Décembre 1988

The law covering this procedure is identified, but it does not set a single sum.

See the source document

Exact is independent. We are not a government body and we do not carry out any procedure on your behalf.

What this is

The Tax on Cinema Admission Tickets constitutes non-tax public revenue collected by the Government on admission tickets sold for film screenings in movie theatres. It is collected by cinema operators from spectators and remitted to the Public Treasury in accordance with the applicable laws and regulations. The tax is intended to support the development of the national film industry, finance government regulatory, supervisory, and promotional activities within the cinema sector, and encourage the production, distribution, and promotion of cinematographic works. It also contributes to the implementation of public policies aimed at fostering culture and the audiovisual industry.

At the counter

What readers say they paid

The instrument sets a fee. At the counter it is not always that one. Here is what readers report, counted and summed up.

Nobody has reported an amount for this procedure yet.

If you have done it, say what you paid. It is published as counted figures, never as your account of it.

Report what I paid

No name, no number, no link. We refuse those.

We publish how many reports there are, the range and the median. Never your report on its own, never an official's name, never a named office.

By field
See the procedures