Having to take a carer along can double the ticket price.
A survey by disabled arts group Arts Access Aotearoa has named the Fortune Theatre, Dunedin, among seven venues not to impose a double tariff.
However, the Fortune was unique in applying the full discount to the disabled person, rather than the carer, meaning the person could use the free pass when attending alone.
The group contacted 50 theatres and venues, 13 of which did not respond.
Dunedin wheelchair user Marty Rowlands said it was "excellent" the Fortune offered the discount.
Disabled people tended to earn less so it was good the discount was applied directly.
Those attending shows with the disabled were also often not in the best financial position, he said.
Having a discount increased the number of shows a disabled person could attend.
Fortune Theatre general manager Jeremy Smith was "delighted" the theatre was in the top group.
The Fortune was not complacent, however - the historic building needed further modification to improve physical access for the disabled, which was on the "to do" list, he said.
The Metro Cinema, Dunedin, was one of 12 venues offering a partial discount, while the Oamaru Opera House, Oamaru's Movieworld 3 and Invercargill's Civic Theatre were among 18 offering no discount.
Arts Access executive director Marianne Taylor said New Zealand was falling behind in ensuring disabled people could enjoy the arts.