Artists' exemption from income tax

You may be exempt from income tax on the sale of your work if you are a:

• Writer
• Composer
• Visual artist
• Sculptor

Artistic works can qualify if they are original and creative and are generally recognised as having cultural or artistic merit. Income from these works is exempt from income tax, starting from the year in which the claim is made.

There are guidelines on the artistic work that qualifies for tax exemption (pdf) and which is original and creative with cultural or artistic merit. The guidelines also set out the categories of work that are eligible for the scheme and the types of work that are not eligible.

To apply for the Artists’ Exemption you must be resident (or ordinarily resident and domiciled) only in:

• One or more countries in the EU
• Iceland, Lichtenstein or Norway
• The United Kingdom

A work can be considered for exemption if it is an original and creative work in one of the following categories:

• Books or other forms of writing
• Plays
• Musical compositions
• Paintings or other similar pictures
• Sculptures

Your work must:

• Be original and creative and
• Have either cultural merit or artistic merit (it is not necessary to have both cultural and artistic merit)

Original and creative work

An original and creative work must be a unique work of creative quality brought into existence by its creator’s imagination.

Cultural or artistic merit

A work has cultural merit if:

• Its quality of form and/or content significantly enhances one or more aspects of national or international culture

A work has artistic merit when:

• Its quality of form and/or content enhances to a significant degree the canon of work in its category

Non-fiction books

A non-fiction book may qualify for the scheme if it:

• Includes the author’s unique insight into the subject matter and is regarded as a pioneering work and
• Makes a significant contribution to the subject matter by casting new light on it or by changing the generally accepted understanding of it and
• Is in one or more of the following 4 categories

Category 1 – A work in one or more of the following:

• Arts criticism
• Arts history
• Arts subject work (where the subject is visual arts, theatre, literature, music, dance, opera, film, circus or architecture)
• Artists' diaries
• Belles-lettres essays
• Literary translation
• Literary criticism
• Literary history
• Literary diaries

Category 2 – A biography or an autobiography

Category 3 – A work related to a function or functions of the Heritage Council as described in the Heritage Act 1995

Category 4 – A work that relates to, and is based largely on research from, archives that are:

• Older than 30 years
• On Ireland or Irish people

The following types of work will not be regarded as original and creative or of cultural or artistic merit:

• A book or other piece of writing that is published primarily for students or is, or will be, used primarily by students
• A book or other piece of writing that is published primarily as an aid for people in a trade, profession, vocation or branch of learning, or is mainly used by them
• Any work of journalism published in a newspaper, journal, magazine, online or on any other similar medium
• Any writing, visual or musical work, or other similar work, created for advertising or publicity purposes
• Adaptations, arrangements, and versions of musical compositions which are not of such musical significance as to amount to original composition
• Types of photographs, drawings or paintings that are mainly of record, that serve a utilitarian function or that are created primarily for advertising, publicity, information, decorative or other similar purposes
• Types of works of sculpture that are mainly functional in nature

If you have an Artists’ Exemption, the following payments are exempt from income tax:

• Payments from the sale of works that are eligible under the Artists Exemption scheme
• Arts Council bursaries paid directly to you
• Residencies paid directly to you by the Arts Council for the purpose of producing a qualifying work
• Cnuas payments under the Aosdana Scheme
• Advance royalties

Advance royalties

If you are paid an advance towards the later publication of a book or other piece of writing, you must apply for the Artists’ Exemption in the same tax year. When you apply for the exemption, you must submit a draft copy of the work and confirmation from the publisher that the book will be published.

If a decision is not made because the book is not yet published, you must pay any tax due on the advance. If the application is later approved, you can get a refund of any overpaid tax.

Advance royalties that are paid before the year of claim are not exempt from tax.

You can get further information on the Artists’ Exemption from Revenue.

The maximum amount exempted is €50,000.

The exemption only applies to income tax. The artist's exempt income is subject to the Universal Social Charge and PRSI.

To apply for the Artists’ Exemption, you should submit a claim form to Revenue, together with samples of your work and any appropriate supporting documentation (such as testimonials).

You can download an Artists' Exemption Claim Form (pdf).

Include the following samples and supporting documents for a:

• Book or other writing – a full electronic version or one published copy of the book
• Play – a copy of the script together with a signed copy of the production contract
• Musical composition – a download link or a CD where the claimant is accredited with the music or lyrics, along with any other relevant information
• Painting or other like picture – 6 good quality photographs of work and a brief CV of artistic career to date
• Sculpture – 6 good quality photographs of work and a brief CV of artistic career to date

Apply by email to the Artists’ Exemption Unit at direct-taxes-admin@revenue.ie.

Apply by post to: