Next week, TAG members will receive their invoice for 2026 First Quarter dues. This invoice will show an IATSE Per Capita Tax increase of $3.00.
What is a Per Capita Tax?
It’s important to note that when you pay your dues, TAG does not keep all of that money. We are a Local union under our international parent union, IATSE, and we pay IATSE a “Per Capita Tax” per member. The Per Capita Tax fee is included in your quarterly dues so you don’t need to pay it separately. The fee funds the International’s operations, including education programs, Local support, legal fees and advocacy, and national organizing.
Why is this fee increasing?
The Per Capita Tax is typically raised to cover the increase in operational costs the IATSE shoulders each year. Historically, the annual increase was $1 per quarter, which ended when the delegates at the 69th Quadrennial Convention agreed to hold off on increasing the Per Capita Tax due to the pandemic.
At the 2025 IATSE 70th Quadrennial Convention, the following quarterly Per Capita Tax increases were voted on:
Effective 1/1/2026: $3.00
Effective 1/1/2027: $3.00
Effective 1/1/2028: $3.00
Effective 1/1/2029: $3.00
According to TAG’s Constitution and By-Laws (ARTICLE NINE, Section 1(d)), the Per Capita Tax must be paid by TAG to the International, and our Local’s “quarterly dues shall be increased in a corresponding amount in order to compensate for such per capita tax increase.”
As such you will see the 1/1/2026 increase of $3.00 in your Q1 2026 dues.
How much of my Union fees go to the IATSE to pay the Per Capita Tax?
Currently, from each member’s dues, TAG pays IATSE $58 per quarter. Following the 1/1/2026 increase of $3, TAG will pay IATSE $61 per member per quarter.
* If you use Autopay for your dues, please adjust your payment amount to reflect the 2026 Q1 $3.00 increase.
* If you have already pre-paid your dues, you may show an outstanding balance of $3.00 on your account for your 2026 Q4 dues.
For questions, please contact membership@tag839.org.