Tax status
There is not a particular status for artists. Artists do pay Taxes. All payment to artists by the electronic Media and cultural organisations are made after deduction of necessary Taxes. But none of them enjoy any particular rebate or status.

Royalties and tax system
Electronic Media, Radio Pakistan, Pakistan Television, Recording /Advertising agencies and Arts Councils engage the artists against outright purchase. The Royalty Act is still in practice. The authors of books and lyricists receive and other Performing artists do receive Royalty provided they do not opt for our right purchase.

Exemption regarding temporary import duties on cultural products and import duties on equipment and materials required for cultural production
The tax system includes exemptions temporary import duties on cultural products and import duties on equipment and materials required for cultural production. Except duty on material used in Feature Films industry, such as picture negative, Picture Positive, Optical/Sound Rolls, Movie and Still cameras, etc. However, musical instruments, books on Arts, CDs, LPs, Pre-recorded Audio Cassettes and Computers are exempted from duties.

Only entertainment excise duty on ticketed shows and 20% on Commercial stage plays and 62 % on the total ticket sale of commercial concerts. The Producer or the impresario is bound to pay duty where-as performer has nothing to do with any sort of Excise duty.


Source: Pakistan National Council of the Arts, March 2004.