Funding and support

Funding and support

The policies and measures of national governments in Europe are compared in tables on book market support, private sector sponsorship, social security and self-employed artists. All tables are based on chapters from the Compendium country profiles.

Measures to support book markets in Europe

For more information see chapters 3.5 Cultural and creative industries and 4.1.4 Tax laws of the individual country profiles.


= Yes
X = No
N/A = information not available
Countries* % VAT For printed books**% VAT For E-books**% VATGeneral level**Fixed Book PriceDirect public funding to book publishers
Bosnia & Herzegovina17%N/A17%x
Czech Republic10-21%21%21%xx
FYR of Macedonia5%N/A18%x
San Marino0%***0%***0%****x


* No data available for Holy See and Liechtenstein due to the special nature of this country.
** Reduced VAT of 10% is applied to educational literature and Latvian literature.
*** 0% on books published in San Marino; 2% on books imported by the shopkeeper, included in the cover price.
**** San Marino has no VAT regime on goods and services; indirect taxation is levied on imported goods at an average rate of 17%.

Compendium of Cultural Policies and Trends in Europe, 20th edition, 2018.

Private sector sponsorship: laws, schemes and targets

For more information see chapters 1.3.3 Public cultural institutions, 4.1.4. Tax laws and 7.3 Private funding of the individual country profiles.

CountryMain law which outlines tax deductions to private sponsors of arts and cultureGovernment schemes to promote business sponsorship in the arts and cultureMain sectors attracting private sponsorshipEstimated value of private sponsorship generated per year
AlbaniaLaw on Sponsorship , (2003)NOPerforming artsInformation not available
ArmeniaNo tax benefits relating to cultural patronageA state commission can exempt certain programmes from paying taxesMusic, mass culture and show businessInformation not available
AustriaSponsors’ Ordinance (1987) + regional legislation (tax breaks)Some Regions (Länder) and cities offer special public contributions / servicesFine arts, performing arts and music50m EUR (2013) = 1.94% of the overall public cultural funding
AzerbaijanThe Law of the Republic of Azerbaijan “On Grants” (1998)Projects launched by the Ministry of Culture and Tourism to attract private sponsorshipCultural heritage,  performing arts, cultural industriesInformation not available
Belgium (Flanders)No legal provision for corporate tax deductions of cult. investmentsPPP programme (attractive for commercially profitable projects)Concerts and festivals of classical music, art exhibitions89m EUR (2011)
Belgium FrancophoneNo legal provision for corporate tax deductions of cult. investments"Promethea" Association (linking the cultural and the economic world, mainly through sponsorship)Information not availableInformation not available
BulgariaCorporate Income Tax Act (2002): deductions increased from 5% to 10%.NoPopular music concerts, literary publications, festivals, theatre performancesInformation not available
CanadaCanadian Film or Video Production Tax Credit (CPTC) and Canadian Film or Video Production Services Tax Credit (PSTC).Federal subsidies to arts projects often serve to lever private investment.Media, libraries, heritage institutions,  performing artsCAD 155m (2003-04) corporate, foundation and individual support for 198 performing arts companies and 113 public museums / art galleries
CroatiaLaw on Capital Gains Tax (NN 177/04) and Law on Direct Taxes (NN 177/04): Donations of more than 2% of the annual income need Ministry of Culture certificateNOConcerts, festivals, art exhibitionsca. 4m € (2013 CiV survey)
Czech Rep.Act No. 586/1992: Business entities can deduct the value of a donation for cultural purposes from their tax base if the value of the donation is at least 2 000 CZK.NOFilm, contemporary artsInformation not available
DenmarkAct nr. 1389 (2004): max. 25% of the donation deductibleNOMuseums, art and music festivalsInformation not available
EstoniaIncome Tax Act ( 1999): companies can deduct up to 3% - individuals up to 5% - from their taxable income for donations to non-profit organisations or 10% of last profitsNOPrivate business sector has not yet shown any major interest in sponsoring culture0.13m EUR (2012)
FinlandIncome Tax Act: corporate donations for the arts, science or the preservation of Finnish cultural heritage tax deductable within certain minimum and maximum limitsNo policies to encourage business sponsorshipBusiness sponsorship: visual art (art museums, main exhibitions), music (classical and popular, events) music theatre (operas, musicals).17.4m EUR (2008)
FranceLaw on the Development of Sponsorship
• 1987
Mécenat Law
• 2003
Projects launched by the Ministry of Culture to attract private sponsorshipMusic, Museums / Exhibitions, performing artsAccording to ADMICAL, around 494m EUR corporate cultural invest-ments through corporate sponsorship
GeorgiaNo law to support private sponsorship of culture and the artsNOTheaters, festivals, and cultural heritage.Information not available
GermanyDirective of the Ministry of Finance (BMF-Sponsoring-Erlass 1998): Series of tax breaksIncentives mainly on the local government levelFine arts and music350m EUR (2010)
GreeceLaw 3525/2007 : tax exemptionsCentral bureau to certify bona fide causes of cultural sponsoring proposalsMusic and artsInformation not available
HungaryNon-Profit Act (CLVI/1997): Up to 150% of donations to "Public Benefit Organisations" tax-deductible (limit: 20% of a company's tax base); up to 30% of personal taxes can be deducted for charitable purposesPerforming Arts Law (2008) provided extra state support for theatres, symphony orchestras and dance groupsPerforming arts and classical music, large festivals, fine arts, film4,3bn HUF = 16.5m EUR
IrelandTax Consolidation Act (1997): Tax breaks to encourage business sponsorshipArts2Business Programmes; Arts Sponsor of the Year AwardInformation not available3.9m EUR (2010); Deloitte  survey: 12% of cult. institutions' turnover from private/corporate sponsorship
ItalyLaw 342/2000: deduction of donations and sponsorshipReshaping and extension of tax reliefs for donations and sponsorship and for investments in the cinema industry as well as through the institute of "concessions"Cultural heritage, musical and performing arts, exhibitions and cultural events.391m EUR (2011)
LatviaLaw on Enterprise Income Tax (1995): Tax Rebate of 85% for amounts donated to budget institutions (companies with functions delegated by the Ministry of Culture), as well as to foundations / societies registered in Latvia.Costs of corporate social infrastructure facilities (education, culture, sports etc.) can be tax-deducted, if service fees are lower than market prices, or free of chargeInformation not availableInformation not available
LithuaniaLaw on Charities and Promotion (1993 amended in 2011): defines administrative procedures of promotion, rights of donors & recipients, tax exemptions, control and accounting of donations and relief"Maecenas of the Year" award introduced by the Ministry of Culture in 2010.Theatre, Music, festivalsInformation not available
LuxembourgArticle 112, Income Tax Law (L.I.R., 1967): Exemptions for donations to bodies recognized to be of public interestNOPublic events (festivals), heritageInformation not available
FYR of MacedoniaLaw on Sponsorhip and Donations (2007):Encourages individuals and companies to sponsor activities that are in the public interest (incl. arts and culture). Companies obtain reductions if they donate more than 5% of their total income .NOPopular music and folk concertsEstimate: From January 2007 - June 2008, 2.5m EUR donated from the private sector (incl. for culture), reduction of ca. 50% in 2009
MaltaCorporate financial assistance to recognised non-profit organisations and / or to the Arts Fund eligible for tax deductions (2008)Information not availableCultural events, festivalsInformation not available
MoldovaLaw on Philanthropy and Sponsorship (2002): stipulates some tax deductions and state support for activities of philanthropy bodies, but without clear conditionsNOPerforming Arts, Cultural Events, Festivals.Information not available
MonacoSovereign Edict N° 9 267 (1988): authorises tax deductions on sponsorship from corporate taxable incomeInformation not availableOpera, Ballet and Philharmonic OrchestraInformation not available
NetherlandsGift and Inheritance Tax Act (2012) covers a number of aspects of fiscal law in order to make "giving to culture" fiscally attractive. The act also introduces a new multiplier of 125% which applies to donations made to cultural institutions. Additionally there exist different tax incentive schemes relevant for the arts, media and heritageCultural Sponsorship Code (1990): Defines rules for sponsors and beneficiaries and sets framework for sponsorship agreements. Cultural Entrepreneurship Programme 2012-2016 (Ministry of Education, Culture & Science) supports entrepreneurial efforts of cultural organisations and producers (coaching, advice, supervision etc.) to find alternative funding.Fine arts and music287m EUR (2011)
NorwayTax legislation in Norway provides no specific incentives for private sector investment in cultureNOFestivals, theatres and orchestras65.78m EUR (2006)
PolandIncome Tax Act (1993, amendments 2003): Deductions of donations up to 10% (legal persons) or 6% (individuals). Law on income tax of individuals (2007) simplifies deduction procedure of 1% of annual income tax for donations to public benefit organisationsCultural Sponsoring Code (2011): A set of rules for both sides. The code has no legal force, it acts as guidance and its usage is completely voluntaryCultural institutions, large scale performances, film productionsInformation not available
PortugalStatute of Patronage (Law 74/99): regulates different types of patronage and sponsorship and increases available tax incentives (the highest level for long term contracts). Law 52A/2006 limits fiscal benefits to donations to public & non-profit sectors Law on Sponsorship and Donations
• 1999
NoMusic, fine arts, large scale eventsInformation not available
RussiaLaw on Charity and Charitable Organisations (1995); Law on Formation and Use of Endowment by Non-commercial Organisations (2006) – some amendments to actual legislation are plannedSpecial agreements between State administration and private corporationsLarge-scale and fashionable events, festivals, exhibitions, well-known ‘labels’ in culture and the artsInformation not available
San MarinoTax Law n. 91 of 1984 w. subsequent amendments: donations of individuals to culture are included in deductible liabilitiesThere are no specific policies or laws encouraging private individuals to invest in the cultural sectorConcerts, music and dance festivals, art exhibitions, performing arts, literature, cultural heritage150 000 EUR (2008)
SerbiaCorporate Tax Law: permits deductions on income tax for cultural activities.NOCultural centres, theatres, festivals, eventsNo information available.
SlovakiaDirect allocation of 2% from the individual income tax rate and corporate income tax to registered NGOs active in the arts and heritageNOConcerts, heritage, festivals (film, music…), film production, music & theatre performances, art exhibitionsInformation not available
SloveniaCorporate Income Tax Act: 0.3% deduction for donations to various good causes and also a special deduction for culture of 0.2% of taxable income, with the possibility of averaging over a three year period.NOCultural centres, events and festivalsNo information available
SpainTax Exemptions Act for Non-profit Organisations and on Sponsorship (2002) : Income tax exemption for donations to non-profit bodies and public administrationNOClassical music and painting45.1m EUR
SwedenNo law to encourage private sponsorship of culture and the artsCulture and Business Forumca. 50% of funds go to museums and art galleries, the rest to theatre and dance.SEK 93bn (2002)
SwitzerlandDonations / contribu-tions in the form of sponsorship are tax deductible (10% of net profits on federal level + specific regulations in the Cantons, e.g. tax deduction up to 100% in the Canton of Basel.NO, except on the local levelCompanies corporate identity to be promoted via their own concerts/theatre tours or through projects developed with artists / cultural institutions300-500m CHF
TurkeyLaw 5228 on Incentives for Cultural Investment and Enterprises (2006): A range of benefits, mostly under control of the Ministry of Culture & TourismSome incentives on the local level, mainly in Istanbul, or for specific eventsHeritage, art exhibitions and museums, festivals, filmInformation not available
UkraineLaw on Charity and Charitable Foundations (1997) includes also private cultural sponsorshipAgreements and memoranda between the Ministry of Culture and private companies or fundsConcerts and festivals, arts exhibitions, visual art, theatreInformation not available
UKReview of Charity Tax Law introduced major simplifications and improvements to the treatment of gifts to charities including  a tax efficient way to donate shares. Goals were to encourage private support of charities, among them many UK arts organisations, and to complement public money given to the arts, museums and heritageBusiness Sponsorship Incentive Scheme Arts & Business (A&B) advocates the mutual benefits of partnership between the private sector and the arts. There are a number of schemes to encourage public-private partnerships using tax relief.Exhibitions, dance, music, theatre, festivals, heritage816m EUR (2009)

Council of Europe/ERICarts, Compendium of Cultural Policies and Trends in Europe, 19th edition, 2017, and national sources. In most cases, figures include contributions from foundations and other private donors. This overview has been updated with the support of Causales (Annual of Cultural Brands).

Social security laws and measures to support self-employed artists

For more information see chapter 4.1.3 Social security frameworks of the individual country profiles.

CountrySocial Security Laws / Comprehensive Public SchemesTax Measures

Income Taks Deductions
Tax Measures

Income Averaging
Unemployment Assistance Pension Supplements
AlbaniaNo law for self-employed artists.NoNoNoYes
ArmeniaNo law for self-employed artists.NoNoNoYes
AustriaLaw on Social Security for Artists (2001)YesYesYes *Yes
AzerbaijanNo law for self-employed artists.NoNoYesYes
BelgiumJuly 2003 new measures to improve the social security system for artists were passed.NoNoYesYes
BulgariaOrdinance on Social Security of Persons who Practice a Liberal Profession and of the Bulgarian Citizens Working Abroad (2000)YesYesYesYes
CanadaStatus of the Artist Act (1995)YesNoNoYes
CroatiaRights of Self-Employed Artists and Promotion of Cultural and Artistic Work (1996, amended 2000)YesNoNoYes
DenmarkNo law for self-employed artists.NoNoNoNo
EstoniaAct on Creative Artists and Creative Artists' Unions (2004)YesYesYesNo
FinlandAct on the Pensions of Artists and Some Particular Groups of Short -Time Workers (1985, basically not for self-employed artists, who are expected to start working as entrepreneurs and register for the respective pension scheme).YesYesYes**Yes***
FranceSocial Security Scheme for Self-Employed Artists (1977)YesYesNoYes
GeorgiaLaw on Art Workers and Art Unions, Article 8, paragraph 2NoNoNoYes
GermanyArtists' Social Insurance Act (1981)YesYesNoYes
GreeceNo law for self-employed artists.YesNoNoYes
Holy SeeNo law for self-employed artists.NoNoYesYes
HungaryThe EKHO law ( Act CXX/1995 ).YesNoNoYes
IrelandNo law for self-employed artists.YesNoYesNo
ItalyNo law for self-employed artists.NoNoNoNo
LatviaIn 2004 a Law was adopted on "Long-service pensions for performing artists employed by state and local government professional orchestras, choirs, concert organizations, circuses and theatres".Yes****NoNoNo
LiechtensteinNo law for self-employed artists.NoNoNoNo
LithuaniaThe Law on the Status of Art Creators and their Organizations (2004)NoNoNoYes
FYR ofLaw on Culture (1998)YesYesNoYes
MaltaNo law for self-employed artists.NoNoNoNo
MoldovaNo law for self-employed artists.NoNoNoNo
MonacoNo law for self-employed artists.NoNoNoNo
NetherlandsArtists Income Scheme Act (1998)NoYesYesNo
NorwayNo law for self-employed artists.NoNoYesNo
PolandNo law for self-employed artists.YesNoNoYes
PortugalNo law for self-employed artists.NoNoNoNo
RomaniaNo law for self-employed artists.NoNoNoNo
RussiaNo law for self-employed artists.YesYesNoYes
San MarinoNo law for self-employed artists.NoNoNoNo
SerbiaLaw on the Rights of Self-employed Artists (1993, amended 1998) .YesNoNoYes
SlovakiaNo law for self-employed artists.Yes*****YesNoNo
SloveniaThere are some specific measures for self-employed artists.YesNoNoYes
SpainNo law for self-employed artists.YesYesNoNo
SwedenNo law for self-employed artists.YesYesNoYes
SwitzerlandNo law for self-employed artists.NoNoYesNo
UkraineNo law for self-employed artists.NoNoNoYes
UKNo law for self-employed artists.YesYesNoNo


* Voluntary for freelance and self-employed persons in Austria; since 2008 the artists social insurance contains also health and accidents.
** But self-employed artists or grant receivers have had problems in proving their unemployment status.
*** There is an extraordinary pension system for artists and journalists; the pension is given selectively and must be applied.
**** The income tax excludes expenses that are connected with the creation and publication of art works if the author receives payment for his work.
***** Flat expenses 40% of income (copyright royalties).

Compendium of Cultural Policies and Trends in Europe, 20th edition, 2018.

Self-employed authors/artists and VAT in Europe

For more information see chapter 4.1.4 Tax laws of the individual country profiles.

Figures for 2018 (in %)
VAT-Rates on the Earnings from the Creative Works of Self-Employed Authors and Visual Artists in Europe (2017 in %)


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

Writers, Composers
Works/Services of

Visual Artists
Remarks / Exceptions
Austria2010 / 20*10*For non-literary texts.
Belgium2166Performing arts: 6% or EX
Canada55*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.
Czech Republic212121
Denmark25EXEX/5**Reduction of the regular rate.
Finland24EX*8*Income generated from individual authors rights.
France205.5*5.5**With option for EX
Germany197*7**For works protected by authors rights. Option for EX if turnover below 17 500 EUR in previous year
Hungary275* / 2525*** Artistic and literary creations.
** Out of scope for occasional sales.
Ireland2323*13.5***Allowances for authors contracts.
**"Parking rate".
Italy222210 / 20**"Occasional sales".
Latvia21EX *EX**Income generated from individual authors rights.
Lithuania2115*15**For works protected by authors rights, performers etc.
FYR Macedonia181818VAT will be reduced to 10% in the near future.
Moldova20*EXEXSince 2002, 20% VAT on the extra-budgetary income of cultural institutions (e.g. leasing premises)
Netherlands21EX* / 66 **/ 21*EX: artists' services. **Artist's first sales.
Norway25EXEXOption / restricted to specific professional activities.
Poland23EX* / 7**/ 23 ***7**/ 23 ****EX: some artistic services (Art. 9, VAT code). **Artistic work, publications. ***Trade w. other goods.
Portugal23EX* / 5**/ 23 ***5**/ 23 ****EX: some artistic services (Art. 9, VAT code). **Artistic work, publications. ***Trade w. other goods.
Romania1919*19*No special provisions for artists. Reduced rate of 7% for sales of books and periodicals
Russia1818*18*No special provisions for artists. Reduced rate of 10% for sales of books and periodicals with cultural or educational content
San Marino000These performances are not subject to any indirect tax such as VAT
Serbia 2020 *20 **VAT on turnover up to 25 000 EUR (optional on turnover up to 12 500 EUR).
Slovakia2020*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)
Slovenia229.5*9.5* + performing artists, e.g. actors, singers, dancers… Option for EX if expected turnover is below 25 000 EUR.
Spain21EX*EX/7**EX for professional services of artists/authors (Art. 20.1.26 VAT Act); sales of works of art subject to tax.
Sweden25612**VAT optional up to sales of 300 000 SEK p.a.
Switzerland8EX*EX**With option for a reduced VAT rate of 2.5%.
Ukraine202020Reduction for books foreseen in 2007 Budget Law and prolonged up to 2015.
United Kingdom2020*20Allowances for authors contracts.

Compendium of Cultural Policies and Trends in Europe, 20th edition 2018, based on data provided in the country profiles (chapter 5).

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.