Artist Tax Exemption

Self employed artists can apply to Revenue for Artist Tax Exemption. To apply for Artists Exemption, you should submit a claim form to the Revenue Commissioners, together with samples of your work and any supporting documentation that you consider appropriate. 

You will need the following examples of work for the following categories:

• A book or other writing: Full electronic version or one published copy of the book. 
• A play: A copy of the script along with a signed production contract. 
• A musical composition: Links or a CD on which you are credited with the music or lyrics and any other relevant information. 
• A painting or other like picture: Six good quality photographs of the work together with a brief CV of artistic career to date. 
• A sculpture: Items as at painting above.

The determination for Artist Tax Exemption is made on the works submitted as part of your application, not on you as an artist. It is a good idea to present the 6 images in a PDF and create a profile for each of the works giving details such as: title, dimensions, materials, year created and also additional details where relevant such as what the work is about, your process of making it, where you have exhibited it, details of sale or commission, if you received funding to create the work, if the work was mentioned in press, etc. All of these details help them to understand the work meets the Artist Tax Exemption criteria of being: original and creative, and has artistic and cultural merit.

When you are awarded Artist Tax Exemption it means income generated from the sale or production of those works and other works of that kind are now exempt from income tax. If you make both “painting or other like picture” and “sculpture”, you will need to make separate applications for both categories. You can submit explanations along with the works, outlining the process of creating the work, what the work is about, where it was exhibited, sold, reviewed, if it is related to funding or awards you have received.

You do not need to reapply each year for Artist Tax Exemption, once you have it, you have it stays in place until you deregister as self employed. When you receive a determination, it will apply to income from the 1st of January of the year you apply – not to years before. Artist Tax Exemption applies to income tax only, not PRSI or USC. Artist Tax Exemption will only apply to income up to €50,000 annually.  

Artists Tax Exemption only applies to income generated by artworks  – eg sale of work, funding to create work, artist fee to show works, contract for commission of work. Artist Tax Exemption does not apply to income not directly related to artworks – eg fees for delivering workshops, artists talks, collaboration. 

If Revenue fail to make a determination you have the right to appeal to the Appeal Commissioners. The Appeal Commissioners are an independent body. An appeal must be lodged with Revenue within six months and 30 days from the date of the original claim. If an artist is contacting about appealing a decision on Artist Tax Exemption.