Jakarta implements entertainment tax rates between 10% and 40%

Under Jakarta Provincial Regulation Number 1 of 2024 regarding Local Taxes and Retributions, various entertainment and arts services are subject to Specific Goods and Services Tax (PBJT).

While the general tax rate for most entertainment services—including films, music performances, dance, beauty contests, exhibitions, circus acts, and recreational facilities like zoos or water parks—is set at 10%, certain categories face a significantly higher rate. Specifically, a 40% tax rate applies to services provided in discotheques, karaoke parlors, nightclubs, bars, and steam baths or spas.