COMPENDIUM CULTURAL POLICIES AND TRENDS IN EUROPE
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VAT Reductions on the Earnings of Self-Employed Authors and Visual Artists in Europe?

Figures for 2017 (in %)

For more information see the individual country profiles:

Chapters 5.1.5 "Tax Laws" 

Abbreviation:

EX = Exempt from VAT
(In several countries, earnings up to a certain threshold may be exempt from VAT)

VAT-Rates on the Earnings from the Creative Works of Self-Employed Authors and Visual Artists in Europe (2017 in %)

Country

Standard  VAT Rate

 

Works/Services of

Remarks / Exceptions

Writers, Composers

Visual Artists

Albania

20

20

20

 

Armenia

20

20

20

 

Austria

20

13* / 20

13

*The turnover from working as an artist.

Azerbaijan

18

18

18

 

Belgium

21

6

6

Performing arts: 6% or EX

Bulgaria

20

20

20

 

Canada

5

5*

5*

*Federal Goods and Service Tax (GST) standard rate of 5%. GST paid only on goods or services needed to produce works for sale or to run a business can be deducted.

Croatia

25

EX* / 25

5/13/25

*If the income earned by a self-employed artist, composer etc. is more than KN 230.000 for the prior financial year.

Cyprus

19

5

5

 

Czech Republic

21

15

15

 

Denmark

25

EX

EX/5*

*Reduction of the regular rate.

Estonia

20

20

20

 

Finland

24

EX* / 10

10

*Income generated from individual authors rights.

France

20

5.5*

5.5*

*With option for EX

Georgia

18

18

18

 

Germany

19

7*

7*

*For works protected by authors rights. Option for EX if turnover below 17 500 EUR in previous year

Greece

24

24

24

 

Hungary

27

27

27

 

Ireland

23

23*

9

*Allowances for authors contracts.

Iceland

25.5

7.5

7.5

 

Italy

22

22

10 / 20*

*"Occasional sales".

Latvia

21

EX*

EX*

*Income generated from individual authors rights.

Lithuania

21

21

21

 

Luxembourg

17

17

17

 

FYR Macedonia

18

18

18

 

Malta

18

5

18

 

Moldova

20*

EX

EX

Since 2002, 20% VAT on the extra-budgetary income of cultural institutions (e.g. leasing premises)

Netherlands

21

EX* / 6

6 **/ 19

*EX: artists' services. **Artist's first sales.

Norway

25

EX

EX

Option / restricted to specific professional activities.

Poland

23

EX* / 8**

8**

*EX: some artistic services (Art. 9, VAT code). **Artistic work, publications.

Portugal

23

EX* / 23

13**

*EX: some artistic services (Art. 9, VAT code). **Artistic work, publications.

Romania

19

19*

5

*No special provisions for artists. Reduced rate of 5% for sales of books and periodicals

Russia

18

18*

18

*No special provisions for artists. Reduced rate of 10% for sales of books and periodicals with cultural or educational content

San Marino

0

0

0

These performances are not subject to any indirect tax such as VAT

Serbia

20

20*

20

* Reduced rate of 10% for sales of books and periodicals with cultural or educational content

Slovakia

20

20*

20*

*Compulsory VAT on turnover above ca. 45 000 EUR (1.5 million SKK) within 12 moths. (Optional VAT on turnover up to 45 000 EUR)

Slovenia

22

9.5*

9.5

*+ performing artists, e.g. actors, singers, dancers… Option for EX if expected turnover is below 25 000 EUR.

Spain

21

21

EX/10*

*EX for professional services of artists/authors (Art. 20.1.26 VAT Act); sales of works of art subject to tax.

Sweden

25

6

6

 

Switzerland

8

2.5*

2.5*

* Reduced rate applies in general for all cultural services.

Ukraine

20

20

20

 

United Kingdom

20

20*

20

Allowances for authors contracts.

Source:       Council of Europe/ERICarts Compendium of Cultural Policies and Trends in Europe, 19th edition 2017, based on data provided in the country profiles (chapter 5) and on compilations of the ERICarts Institute for the study "The Status of Artists in Europe", European Parliament 2006. Additional source material: Judith Staines: "Tax and Social Security: a basic guide for artists and cultural operators in Europe", 2004 (IETM); the ERICarts "Creative Europe" project (www.creativeurope.info); and national resources available on the Internet.

Additional material

ERICarts Institute: The Status of Artists in Europe. European Parliament, 2006.

Judith Staines: Tax and Social Security: a basic guide for artists and cultural operators in Europe. IETM, 2004 

ERICarts Institute: Creative Europe. On the Governance and Management of Artistic Creativity in Europe. Arcult Media, Bonn, 2002.