Tax on Foreign Artists, Live Events and Tours in India

When an international artist performs in India, three taxes meet on one fee. The promoter must withhold Indian income tax before any money leaves the country, at 20% of the gross fee for a non-resident individual entertainer or at the foreign-company rate where the contract is with the artist’s company. The payment is an import of services, so the promoter also pays 18% IGST under reverse charge. And the tax treaty with the artist’s country usually confirms India’s right to tax the performance through its article on artistes and sportsmen, even where the artist has no presence in India.

The liability sits with the Indian payer. If tax is not deducted, the promoter pays it with interest, can face penalties and may lose the deduction for the fee. Advances paid to secure a date trigger the same obligations as the final payment. Net-of-tax contracts, which are common with international acts, turn the tax into a cost that has to be grossed up.

These guides are written for promoters, venues, ticketing platforms, brands and the foreign companies that contract artists. Start with the withholding guide, then the treaty and GST pieces.