Question 14980 — arts and entertainment

Summary

Mr. Christophe Proença draws the attention of the Minister of Culture to the need to lift the cap on taxes allocated to the National Music Center (CNM), namely the tax on current music and variety shows as well as the tax on free and paid music streaming. The proceeds from these two taxes are entirely intended to support the development of players in the music and variety industry. This mechanism of redistribution, based on upstream pooling of revenues from music distribution and targeted downstream reallocation, constitutes a particularly virtuous and efficient lever. It is part of a logic comparable to that implemented in the cinema and audiovisual sector, making it possible to structure a sector that is at once creative, innovative and economically dynamic throughout the national territory as well as in the international. However, the current ceilings set at 58 million euros for the entertainment tax from 2026 and 21 million euros for the streaming tax now appear unsuitable for the structural evolution of the market and the growing needs of the music industry, in full transformation (digital and ecological transitions, equality issues, innovations linked to artificial intelligence, development international). Regarding the tax on ticketing for shows, its yield has experienced sustained growth since the end of the health crisis, reaching 49.3 million euros in 2023, 55.74 million euros in 2024, then 64.5 million euros in 2025. This dynamic, driven in particular by the increase in attendance, the increase in ticket prices and the development of large show infrastructures, leads to a exceeding the ceiling, leading to the return to the general State budget of revenues which are nevertheless essential to financing the sector. This mechanism directly weakens the capacity of the CNM to support actors, in particular via the right to draw live shows, the operation of which is incompatible with ex post capping. Ultimately, maintaining the ceiling could lead to a situation in which the resources of the CNM would be entirely absorbed by drawing rights, to the detriment of selective aid, thus compromising its very mission of equalization and structuring support for the sector. Regarding the tax on music streaming, its product, still in the ramp-up phase, is also experiencing significant growth in a context of continued market growth, both in terms of paid subscriptions and advertising revenue. The current ceiling of 21 million euros appears, again, to be disconnected from the economic realities of the sector and the associated financing needs. In this context, the removal of the ceiling from these two taxes appears to be an essential measure to guarantee the sustainability and effectiveness of the financing model of the French music industry. Consequently, he asks him if the Government is considering, within the framework of the next law of finances, to remove the ceilings applicable to these two taxes, like the existing model for other cultural sectors, in order to sustainably strengthen the intervention capacities of the National Music Center.

Machine translation from French. The official text remains authoritative.

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