Country

Special allowances

Income averaging

Remarks

Indep. creators

Performing artists

Indep. creators

Performing artists

Austria

+*

--

Over 3 years

Over 3 years

*Exemption of awards/ scholarships and of work carried out in other countries.

Azerbaijan

--

--

--

--

No special exemptions or measures for artists.

Belgium

*

*

--

--

*No special measures for artists, except partial or full exemption of public awards and subsidies and advantageous tax regime for income from royalties

Bulgaria

40%*

40 %*

Over 1 - 4 years**

--

*Deduction of 40% on income resulting from works of art.
**For income resulting from their works of art.

Canada

--*

--

--

--

*No special rates or measures on the national level, only exemptions for a share of copyright-derived income for artists in Quebec (provincial tax).

Croatia

+*

+*

--

--

*25% of authors' fees are not taxed, and another 40% are recognised as business expenses.

Denmark

Tax reduction*

No special taxation agreement

Max 10 years

No special taxation agreement

*Figures for 2006 show a max transfer of 539.000 DKK to later taxation years.

Estonia

+*

--

Several years**

--

*New legislation 2005.
**On income relating to the works created.

Finland

-*

-

Over 2 or more years**

Over 2 or more years

**Concerns a separate larger income reception, contains prerequisite clauses concerning the amount and its share of total annual income

France

10 and 20%

10% or diverse rates

Over 3 years*

Over 3 years*

*Option can be withdrawn.

Georgia

--

--

--

--

No special exemptions or measures for artists.

Germany

30%*

Special rates**

Several years***

Several years***

*Flat rate for independent artists.
**Freelances with short contracts;
***For previous + following years, in which the work is carried out.

Greece

+*

+*

Over 1 year + 3 more years**

--

*Exemption of public and other recognised grants, scholarships, awards.
**For visual artists only.

Hungary

+*

+*

--

--

*Option for simplified tax rules.

Ireland

Total tax exemption*

-

Total tax exemption*

-

*Exemption only for creative artists (not performing artists) on income from work recognised for its artistic or cultural value.

Italy

25%*

--

--

--

*Reduction of taxable income from intellectual property rights + deduction of some professional expenses.

Latvia

15-40%*

--

--

--

*Depends on the type of profession.

Lithuania

--

--

--

--

No exemptions.

Luxembourg

25%

25 %

Over 4 years*

Over 4 years*

*Reduced tax on "revenues extra-ordinaires" + exemption of awards.

FYR of Macedonia

Tax reduction*

30%

-

-

* The rates vary depending on type of activity and range between 25% to 60%; for example, sculptures 60%; painting 50%; classical music, ballet, theatre and film performances 30%; for pop and folk music 25%, etc.

Malta

+*

---

--

--

*Relative allowance for materials and supplies.

Moldova

--

--

--

--

No special exemptions or measures for artists.

Monaco

--

--

--

--

No special exemptions or measures for artists.

Netherlands

--

--

Over 3 years*

Over 3 years*

*1989.

Norway

--

--

Over 3 years*

--

*For visual artists only.

Poland

50%*

50%*

--

--

*Exemption for income from all works of creation subjected to copyright and related rights.

Portugal

50%*

50%*

--

--

*On income from intellectual property rights.

Russia

20-40%*

20-30%*

--

--

*Differs according to type of activity (e.g.40% for sculptors or 20% for both creation and performance of literary works).

San Marino

25%*

--

--

--

*Reduction of taxable income from intellectual property rights in case of occasional performances

Serbia

40%-60%*

40%-60%*

Maximum 5 years

Maximum 5 years

*60%: sculpture, tapestry, art ceramics, mosaic and stained glass;

50%: art photography, fresco painting and similar arts, clothes design and textile design; painting, graphic design, industrial design, visual communications, landscaping, restorations, translations; music performance, movie-making;

40%: programmes and performances of folk music, database production, media production and all other activities.

Slovakia

--*

--*

Max 3 years

Max 3 years

* Deduction of 40% (flat expenses) on income resulting from selling of intellectual property rights (incl. copyrights and rights related to copyright).

Slovenia

25%*

--

--

--

*For registered artists on income below 42.000 € (+ personal 15% allowance on income under 25.000 €).

Spain

+*

+*

+

+

*Certain allowances + tax exemption on "important literary prizes".

Sweden

--

--

+*

--

*System of "upphovsmannakonto".

Switzerland

--

--

--

--

No special exemptions or measures for artists (but 26 different tax regimes on the regional level!).

Ukraine

--*

--*

--

--

*Flat rate deduction established by each locality. General rate of 15% could apply (like all other entrepreneurs).

United Kingdom

+*

+*

2 years**

2 years**

*Exemption of Arts Council grants.
**Previous + following year (profits of one of the tax years must be less than 75% of those in the other year).