- Mumbai proposes raising the air-conditioned cinema levy from sixty to four hundred rupees per ticket for twenty twenty-seven to twenty twenty-eight.
- The proposal needs state approval and a Gazette notification; current rates remain in force until then.
- The plan retains proposed full exemptions for Marathi and Gujarati productions and adds a ninety-rupee mini-theatre levy.
The Brihanmumbai Municipal Corporation has proposed raising the levy on air-conditioned cinemas and multiplexes from Rs 60 to Rs 400 per ticket in Mumbai for 2027–28, a rise described as 570%. The increase is not yet in force.
The Maharashtra government’s Urban Development Department must approve the proposal. The revised schedule would then take effect only on the date set in a Gazette notification.
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Until then, venues continue to pay the existing charges. Civic officials say the old rates remain applicable.
The proposal would also raise charges for non-air-conditioned cinemas, performances and miscellaneous shows. A new rate would apply to mini-theatres and video exhibition venues.
The administration intends to introduce the structure in the 2027–2028 financial year. Its proposal was reported between September 23–25, 2026.
The listed rates compare as follows:
The proposal lifts every listed venue rate, and adds a mini-theatre levy
| Venue or event | Current rate | Proposed rate |
|---|---|---|
| Air-conditioned cinema halls and multiplexes | Rs 60 per ticket | Rs 400 per ticket |
| Non-air-conditioned cinema halls | Rs 45 per ticket | Rs 200 per ticket |
| Plays, concerts and other performing arts | Rs 50 per ticket | Rs 100 per ticket |
| Miscellaneous entertainment shows | Rs 30 per ticket | Rs 75 per ticket |
| Mini-theatres and video exhibition venues | No rate listed | Rs 90 per ticket |
The largest increase in the schedule falls on air-conditioned cinemas and multiplexes. The proposed Rs 400 charge compares with the current Rs 60 rate. The mini-theatre and video-venue charge would be a new levy.
Regional-language productions would keep proposed exemptions
The proposal preserves full exemptions for Marathi and Gujarati films, plays, one-act plays and tamashas. It also includes a proposed 100% exemption for Marathi and Gujarati films, plays and concerts.
A concession for advance payment would continue under the proposed schedule. Taxpayers who pay monthly theatre tax by the 5th of the month would receive a 6% concession for 2027–28.
The proposed exemptions distinguish certain cultural productions from the other events covered by the rate changes. They do not alter the pending status of the overall proposal.
Old rates stay until state clearance and Gazette notification
The revised charges cannot apply before the state sanctions them and publishes the effective date in the Official Gazette. The existing municipal rates date to 2014–15 and would remain in use until that process is complete.
That leaves the proposal at a planning stage for now. The intended financial-year start does not itself bring the new charges into force; the Gazette notification sets the date they would begin.
The city’s older municipal schedule remained after GST changed the broader taxation landscape for many entertainment services. The current proposal seeks to update those charges while retaining exemptions for specified regional-language content.
The levy falls on venues, though costs could reach ticket buyers
The charge applies to cinemas and entertainment venues rather than directly to audiences. Exhibitors and live-event businesses face higher operating costs if the proposed rates take effect, and those expenses could eventually feed into ticket prices.
That possibility is not the same as an announced ticket-price increase. The proposal sets municipal charges for venues; it does not specify how operators would respond or what audiences would pay.
The steepest proposed adjustment applies to multiplexes and air-conditioned halls, while the performing-arts rate would double from Rs 50 to Rs 100. Miscellaneous-show charges would also rise, and smaller exhibition venues would enter the schedule at Rs 90.
The current rates remain in place while the state reviews the proposal. Any new charge will begin only on the date named in the Maharashtra government’s Gazette notification.
