VAT rates in the leisure sector (culture, sport, etc.)

Corsica

All sale of goods or services of technical industries in the field of cinema is subject to VAT at 20%.

Examples include:

• Sale and manufacture of cinema equipment and supplies
• Rental of premises, equipment or scenery
• Contract work on cinematographic films: editing, development, printing, etc.
• Film dubbing and sound system

However, the sale of cinema seats are subject to VAT at 2.1%.

The production, distribution and operation pornographic or violent works are subject to VAT at 20%.

Martinique, Guadeloupe, Reunion

All sale of goods or services of technical industries in the field of cinema is subject to VAT at 8.5%.

Examples include:

• Sale and manufacture of cinema equipment and supplies
• Rental of premises, equipment or scenery
• Contract work on cinematographic films: editing, development, printing, etc.
• Film dubbing and sound system

However, the sale of cinema seats are subject to VAT at 2.1%.

The production, distribution and operation pornographic or violent works are subject to VAT at 8.5%.

Corsica

The sale of admission tickets for live shows is subject to VAT at 2.1% s:

• Theater
• Songwriters' Theater
• Circus
• Concert
• Variety shows except those given in establishments where it is customary to consume during the sessions (for example, dancing teas)
• Poetic performances (poetry recitals with or without music)

However, admission tickets for the first 140 performances or paid sessions are subject to VAT at 2.1%. These are the following newly created or newly staged representations of classic works (which no longer enjoy the legal protection of copyright):

• Performance of dramatic work
• Representation of lyrical work
• Representation of a musical work
• Representation of choreographic work
• Circus Show

The reduced rate of 0.9% applies to entries from 141^è sitting or representation.

Tickets for shows on pornographic or violent works are subject to VAT at 20%. Examples include:

• Corrida
• Cockfighting
• Pyrotechnic performances

Martinique, Guadeloupe, Reunion

The sale of performance tickets is subject to VAT at 2.1% where it concerns the following shows:

• Theater
• Songwriters' Theater
• Circus
• Concert
• Variety shows except those given in establishments where it is customary to consume during the sessions (for example, dancing teas)
• Poetic performances (poetry recitals with or without music)

However, admission tickets for the first 140 performances or paid sessions are subject to VAT at 2.1%. These are the following newly created or newly staged representations of classic works (which no longer enjoy the legal protection of copyright):

• Performance of dramatic work
• Representation of lyrical work
• Representation of a musical work
• Theatrical performance of choreographic work
• Circus Show

The reduced rate of 1.05 applies to entries from 141^e sitting or representation.

Tickets for shows on pornographic or violent works are subject to VAT at 8.5%. Examples include:

• Corrida
• Cockfighting
• Pyrotechnic performances

Corsica

Admission fees to visit the following places are exempt from VAT:

• Museum and historic monument operated by public institutions or non-profit organizations
• Castle classified as a historical monument or listed in the Historical Inventory
• Natural caves that have not been built and that do not give access to other commercial services (bar, for example)

On the other hand, admission fees to exhibitions, sites and installations of a cultural, playful, educational or professional nature are subject to VAT at 2.1%. These include admission fees to the following locations or events:

• Museums or exhibitions of works or objects of a cultural, playful or educational nature, heritage site, monument at a historic building whose entrance fees are not exempt from VAT
• Caves (whose entrance fees are not exempt from VAT), park and botanical garden, beach, site and nature reserve (protected or not)
• Industrial, commercial or agricultural facilities (e.g. educational farm), machinery or vehicles (ships and boats, aircraft etc.) proposed for inspection
• Attractions of any type (mechanical or sensational ride), scenic route (phantom train, etc.), labyrinth, inflatable structure, games installation (ball pool, swing, etc.)
• Shooting and skill-shooting sites and facilities (toss-all, ax throwing, etc.)
• Circuits for small motorcycles, quads, mini-karts, etc., where driving such equipment cannot be classified as a sporting activity
• Spaces equipped with aerobatic paths in height, zip lines, bungee jumping installations
• Spaces for playing games (escape game, laser game, etc.)
• Dance tracks, discos, karaoke, etc.
• Trade fairs, trade fairs, congresses, exhibitions, festivals, etc.
• Zoos

However, admission fees to access automatic equipment (video games, billiards, table football, etc.) are subject to VAT at 20%.

Martinique, Guadeloupe, Reunion

Admission fees to visit the following places are exempt from VAT:

• Museum and historic monument operated by public institutions or non-profit organizations
• Castle classified as a historical monument or listed in the Historical Inventory
• Natural caves that have not been built and that do not give access to other commercial services (bar, for example)

On the other hand, admission fees to exhibitions, sites and installations of a cultural, playful, educational or professional nature are subject to VAT at 2.1%. These include admission fees to the following locations or events:

• Museums or exhibitions of works or objects of a cultural, playful or educational nature, heritage site, monument at a historic building whose entrance fees are not exempt from VAT
• Caves (whose entrance fees are not exempt from VAT), park and botanical garden, beach, site and nature reserve (protected or not)
• Industrial, commercial or agricultural facilities (e.g. educational farm), machinery or vehicles (ships and boats, aircraft etc.) proposed for inspection
• Attractions of any type (mechanical or sensational ride), scenic route (phantom train, etc.), labyrinth, inflatable structure, games installation (ball pool, swing, etc.)
• Shooting and skill-shooting sites and facilities (toss-all, ax throwing, etc.)
• Circuits for small motorcycles, quads, mini-karts, etc., where driving such equipment cannot be classified as a sporting activity
• Spaces equipped with aerobatic paths in height, zip lines, bungee jumping installations
• Spaces for playing games (escape game, laser game, etc.)
• Dance tracks, discos, karaoke, etc.
• Trade fairs, trade fairs, congresses, exhibitions, festivals, etc.
• Zoos

However, admission fees to access automatic equipment (video games, billiards, table football, etc.) are subject to VAT at 8.5%.

Corsica

The sale of access rights to sports facilities is subject to VAT at 20%.

These facilities include:

• Stadium, swimming pool, gym
• Circuit, arrangement and apparatus for practicing mechanical sports, water sports, air sports and sports with animals
• Hiking, climbing or caving tours
• Ice rinks and other sites for skating (skiing, skateboarding, etc.) or ice sports
• Spaces for the practice of precision sports: bowling, archery, petanque, golf, etc.
• Areas equipped for the practice of combat sports or martial arts

Admissions sold to visit a stadium or to attend a sporting event (basketball match, football, etc.) are also subject to VAT at 2.1%.

The teaching and practice of horseback riding are subject to VAT at 2.1%. This is also the case for activities and demonstration activities related to the equestrian environment and access to facilities for equidae.

Martinique, Guadeloupe, Reunion

The sale of access rights to sports facilities is subject to VAT at 8.5%.

These facilities include:

• Stadium, swimming pool, gym
• Circuit, arrangement and apparatus for practicing mechanical sports, water sports, air sports and sports with animals
• Hiking, climbing or caving tours
• Ice rinks and other sites for skating (skiing, skateboarding, etc.) or ice sports
• Spaces for the practice of precision sports: bowling, archery, petanque, golf, etc.
• Areas equipped for the practice of combat sports or martial arts

Admissions sold to visit a stadium or to attend a sporting event (football match, basketball...) are also subject to VAT at 2.1%.

The teaching and practice of horseback riding are subject to VAT at 2.1%. This is also the case for activities and demonstration activities related to the equestrian environment and access to facilities for equidae.