Nightclub and Discotheque

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General Knowledge of Nightclub and Discotheque

The excise tax is collected from the revenues of nightclubs and discotheque business that provide drinking and dancing services by providing a musical performance or audio playback or performing any other means of entertainment. This also includes the business that does not provide dance floor, but dancing activity is inherent in that location.

In addition, business with a license pursuant to Section 3 (4) of the Entertainment Spot Act B.E. 2509 is also considered nightclub and discotheque that must pay the excise duty. The properties of place pursuant to Section 3 (4) of the Entertainment Spot Act B.E. 2509 are defined as follows.

(4) places with food, alcohol or other beverages sold or served with any of the following forms:
 (A) provide a music concert or any other entertainment performance and allow singers, actors or other employee to sit with the customers
 (B) provide singing facilities to the customers and provide singers to accompany the customers or allow other employee to sit with the customers
 (C) allow dancing or organize dancing on stage or dancing around the dining table
 (D) has the place characteristics or arranging lighting or sound or any other equipment as specified in the ministry regulations

Nightclub and Discotheque Service Properties

No. Property Description
1 Business name Registered business name of the nightclub and discotheque service.
2 License pursuant to Section 3 (4) of the Entertainment Spot Act B.E. 2509 Specified whether the business has a license pursuant to Section 3 (4) of the Entertainment Spot Act B.E. 2509
3 Food, alcohol or other beverages sold or served or not Whether the business sells or serves food, alcohol or other beverages or not.
4 Providing musical performance, audio playback or performing any other means of entertainment or not Whether the business provides musical performance, audio playback or performing any other means of entertainment or not.
5 Allowing dancing or organize dancing on stage or dancing around the dining table or not Whether the business allows dancing or organize dancing on stage or dancing around the dining table or not.
6 Business income Incomes of business providing food and drink and with live music or audio equipment or other performance for entertaining purpose.

Excise Tax Rate for Nightclub and Discotheque

Item Description Ceiling Rate (Ad Valorem) Applied Rate (Ad Valorem)
09.01 - Nightclub and Discotheque
(1) Incomes of business providing food and drink and with live music or audio equipment or other performance for entertaining purpose 20 10
(2) Other income 20 exempted

Excise Tax Rate Search System for Nightclub and Discotheque

Nightclub and Discotheque Excise Tax Rate Search System is a service of the Excise Department, which returns the Excise Tax Rate for the specified product properties and also calculates the estimated excise tax to be paid.