Financing and support

Financing

The data presented here give an overview of the public cultural expenditure in Europe, including the total government expenditure, the share of spending on culture by different levels of government and the share of spending that every sector receives.

Total government expenditure on culture (absolute figures)

For more information see chapter 7.3 Private funding of the individual country profiles.

(In EUR)

You can filter by year and/or country. Select your choices in the drop-down menus on the right (one or more years and/or one or more countries).
After this, you can easily remove your filter by clicking on the specific year or country you want to have removed.

CountryYearCountry totalCentral governmentProvinces / RegionsMunicipalities
Albania2011----
Armenia2011-14958093--
Austria20112298250000782260000865670000650310000
Azerbaijan201116419965660973026-103226630
Belgium2011
Belarus2011
Bulgaria2011
Croatia201112818912252557540512756570504017
Cyprus2011
Czech Republic20111109927508418039637-691887871
Denmark201122361688991395807049-840361850
Estonia2011251100000135800000900000114400000
Finland2011
France2011
Georgia2011
Germany20119407100000124950000039421000004215500000
Greece2011
Hungary2011
Ireland2011
Italy201164990000002349000000-4150000000
Latvia2011
Lithuania2011
North Macedonia2011
Malta20112645066426450664--
Moldova2011
Netherlands201133780000009870000003400000001988000000
Norway2011
Poland20111960226181345282483913975392700968306
Portugal2011
Romania2011
Russian Federation2011
Serbia201155412600
Slovak Republic2011
Slovenia2011
Spain2011583638600095693100014825930003396862000
Sweden2011263250570211722297283948038711065472103
Switzerland201121087440332158499278100672971082826809
Ukraine2011760140000283785600185090400291264000
United Kingdom2011
Albania2012----
Armenia2012-26182508--
Austria20122410160000804550000914220000691390000
Azerbaijan201217714475166574128-110570623
Belgium2012
Belarus2012
Bulgaria2012
Croatia201211077774940987767443111065358872
Cyprus2012
Czech Republic20121361470087411355222-950114865
Denmark201223951495271558102622-837046905
Estonia2012226500000107800000400000118300000
Finland2012
France2012
Georgia2012
Germany20129493500000130860000038235000004361400000
Greece2012
Hungary2012682000000347000000-335000000
Ireland2012
Italy201263320000002531000000-3801000000
Latvia2012
Lithuania2012
North Macedonia2012
Malta2012
Moldova2012
Netherlands2012330000000010040000003070000001960000000
Norway2012
Poland20122025561371395479673893327137736754561
Portugal2012
Romania2012
Russian Federation2012
Serbia2012163348954542179541422700094850000
Slovak Republic2012
Slovenia2012
Spain2012477211300077244300012737630002725907000
Sweden2012264421021510997240024118900001089952125
Switzerland201222583494472465026718788969351132866870
Ukraine2012772737167188124588203255510381357068
United Kingdom2012
Albania2013----
Armenia2013-20144215--
Austria20132439270000800970000911490000726800000
Azerbaijan201318889806268790634-120107428
Belgium2013
Belarus2013
Bulgaria2013
Croatia201310791692741008432431667762591818
Cyprus2013
Czech Republic20131346149301297591187-1048558114
Denmark201324474105931573785948-873624645
Estonia2013282600000143500000400000138700000
Finland2013
France2013
Georgia2013
Germany2013
Greece2013
Hungary2013
Ireland2013
Italy201357780000002178000000-3600000000
Latvia2013
Lithuania2013
North Macedonia2013
Malta2013
Moldova20136318344423344613-39888381
Netherlands201331270000006960000002591000000-
Norway2013272372800012569730001602990001306456000
Poland20132054542000393711000942443000718388000
Portugal2013
Romania2013
Russian Federation2013
Serbia2013
Slovak Republic2013
Slovenia2013283976042157343635-126632407
Spain2013
Sweden2013268699000011880800003879600001110950000
Switzerland201322116166922429732058471974461121527274
Ukraine2013779963655195822234208014939376126481
United Kingdom2013
Albania2014----
Armenia2014---
Austria20142478940000813500000895400000770040000
Azerbaijan2014327443185200438551-127004634
Belgium2014
Belarus2014
Bulgaria2014
Croatia201410192250035672875407690062172725
Cyprus2014
Czech Republic2014
Denmark201424606922781592125439-868566839
Estonia2014
Finland2014
France2014
Georgia2014
Germany2014
Greece2014
Hungary2014937500000525400000-412100000
Ireland2014
Italy201454640000001979000000-3561000000
Latvia2014
Lithuania2014
North Macedonia2014
Malta20143182400031824000--
Moldova2014
Netherlands201430330000007200000002476000000-
Norway2014
Poland2014
Portugal2014
Romania2014
Russian Federation2014
Serbia2014
Slovak Republic2014
Slovenia2014
Spain2014
Sweden2014
Switzerland201423370539292469200189348215711155394673
Ukraine201455070566899909941193328006257467721
United Kingdom2014
Albania2015----
Armenia2015---
Austria20152480510000824420000908100000747990000
Azerbaijan2015237386273113746937-123639336
Belgium2015
Belarus2015
Bulgaria2015
Croatia2015
Cyprus2015
Czech Republic2015
Denmark201525023436031595753266-906590337
Estonia2015
Finland2015
France2015
Georgia2015
Germany2015
Greece2015
Hungary2015
Ireland2015
Italy2015
Latvia2015
Lithuania2015
North Macedonia2015
Malta2015
Moldova2015
Netherlands201531727062615-
Norway2015
Poland2015
Portugal2015
Romania2015
Russian Federation2015
Serbia2015
Slovak Republic2015
Slovenia2015
Spain2015
Sweden2015268023000011542600004026700001123300000
Switzerland2015273448650228705183411363496081311085060
Ukraine20153641395587555874886532358202048450
United Kingdom2015
Albania2016----
Armenia2016---
Austria20162575950000867650000906520000801780000
Azerbaijan2016-
Belgium2016
Belarus2016
Bulgaria2016
Croatia2016
Cyprus2016
Czech Republic2016
Denmark201624584104051592870175-865540230
Estonia2016
Finland2016
France2016
Georgia2016
Germany2016
Greece2016
Hungary2016
Ireland2016
Italy2016
Latvia2016
Lithuania2016
North Macedonia2016
Malta2016
Moldova2016
Netherlands201631258512468-
Norway2016
Poland2016
Portugal2016
Romania2016
Russian Federation2016
Serbia2016
Slovak Republic2016
Slovenia2016
Spain2016
Sweden2016
Switzerland2016278044256829205792110674685041420916142
Ukraine20163735799237121876194297604208063558
United Kingdom2016
Albania2017----
Armenia2017---
Austria20172655170000861530000974690000818950000
Azerbaijan2017-
Belgium2017
Belarus2017
Bulgaria2017
Croatia2017
Cyprus2017
Czech Republic2017
Denmark201724530179811598680877-854337104
Estonia2017
Finland2017
France2017
Georgia2017
Germany2017
Greece2017
Hungary2017
Ireland2017
Italy2017
Latvia2017
Lithuania2017
North Macedonia2017
Malta2017
Moldova2017
Netherlands2017
Norway2017
Poland2017
Portugal2017
Romania2017
Russian Federation2017
Serbia2017
Slovak Republic2017
Slovenia2017
Spain2017
Sweden2017
Switzerland2017
Ukraine2017
United Kingdom2017

Sources:
Total Government Expenditure on Culture (absolute figures).

Note:

* Netherlands: Since 2013 data on municipalities and provinces are combined.
Monitoring public cultural expenditure in selected European countries (2000-2015)

Gross figures in € per capita and in % of total public expenditure or of GDP; all levels of government.
State: July 2019; significant (-/+ 10%) cuts are marked red, significant raises green.

 PUBLIC CULTURAL EXPENDITURE Basis of Comparison (years; definitions; sources other than the "Compendium")
Average (Median of shares, latest year, as a rough indicator for comparisons)1.460.47(excluding countries with data only for national govt. expenditure!)
per capita in EUR% of total expenditure% of GDP
Read/ Compare:mainly horizontal comparisonsmainly vertical comparisons
Year

Country
200020052010Latest figures; 2015 if not specified
Austria225250
278
295*1.44*0.73**) 2016
Azerbaijan1.981131
25
1.40.4**) 2012
Bulgaria161829*
58**
2.2*0.9**) 2009 **) 2015: Eurostat data
Croatia----77*67**
1.31**0.68***) 2009 **) 2014
Czech Rep.----105127*
2.95*0.89**) 2013
Denmark290352*
382**436***1.6**0.9***) 2006 **) 2010/15: Eurostat data
Estonia80*140
189
214**
3.21**1.5***) 2001 **) 2013
Finland175168177*201**
0.92**0.47***) 2009 **) 2015: Statistics Finland
Georgia3.67.6
9.3
--N/A0.46**) 2013
Germany10097115
127
1.730.34Source: Kulturfinanzbericht 2018
Hungary-36*56*
134**
2.2**1.4***) 2004/2009 **) 2015: Eurostat data
Ireland--3440
36*
0.30*0.11**) 2013
Italy101112
11790*
0.66*0.35**) 2014
Latvia3.227
94
133*
3.2*1.2**) 2013 (provisional figures)
Malta--4255
75*
0.9*0.38***) 2014 **) 2013
Moldova1.44.5
7.7
15*
1.45*0.58**) 2013
Netherlands196229
274
263*1.48**0.83***) 2012: OCW (incl. media) **) 2011
Norway296*380
446
533**
1.54**0.72***) 2002 **) 2014
Poland1829
56
53*
0.51**0.5*) 2013 **) Only National Govt.!
Portugal607669
54*
0.7*0.3**) 2015: Eurostat data
Romania----4135*
1.2*0.4**) 2015: Eurostat data
Slovenia83*115
171
278**
2.95**0.79***) 2001 **) 2013
Spain78120
149
102*
0.9*0.46**) 2012
Sweden234220
267
282
1.30.62
Switzerland185183235
326
1.40.44*) 2013
Ukraine4.5*8.3
12.1
5.3**
1.22**0.34***) 2001 **) 2016

 Countries where (parts of) the data cover only central governments budgets:
Greece38*32*
--45**
0.37**0.23***) 2001/2006 **) 2011
Liechtenstein396590*
631
602ca. 3**ca. 0.65***) 2007 **)2010
Lithuania2134*
--57
2.140.40*) 2004
Serbia16.5171823
1.39**0.35**) 2011 **) 2013

Sources:
Compendium of Cultural Policies and Trends in Europe, 21th edition, 2019 (www.culturalpolicies.net), earlier versions of the Compendium and additional sources, where indicated.

Notes:
Compendium figures are generally based on official data for gross public expenditure. They include all levels of government in specific cultural domains and sub-domains However, data corresponding to this definition may not always be available (cf. Chapter 6 of the Compendium Country Profiles for details). Countries where only data from national state budgets can be compared are shown separately. In addition, administrative traditions of public involvement in the arts, heritage and media domains can, in some cases, influence results and should be taken into account in comparisons. As well, 2000, 2005 and 2010-13 may not always represent “typical” years for public cultural spending. In some countries, the most “cruel” cuts are not shown in this table, for example in the Netherlands, where national funding decreased by 22% from 2012 to 2013 or Hungary with cuts of -18% in 2012. Obviously, we are forced to “Making Compromises to Make Comparisons in Cross-national Arts Policy Research” (title of a legendary article published 1987 by the late Mark D. Schuster in the Journal of Cultural Economics)!

Additional caveats:
Especially as regards absolute figures (per capita expenditure):
Data could not be adjusted for price changes. In some countries, e.g. in Latvia, Poland or Sweden, parities between national currencies and the Euro changed frequently during the period studied in this table (parities were adjusted for the respective year). As well, lower per capita expenses in most of the East/Central European countries (e.g. Azerbaijan, Bulgaria, Georgia, Ukraine, etc.) can be partly explained by much lower average costs of main public services in the cultural domain (which also result in lower entrance fees or service rates, cf. the Compendium CUPIX index. For these and other reasons, per capita figures should be seen mainly as a rough indicator for trends within a given country!

Share of spending on culture by level of government (2011-2017)

You can filter by year and/or country. Select your choices in the drop-down menus on the right (one or more years and/or one or more countries).
After this, you can easily remove your filter by clicking on the specific year or country you want to have removed.

CountryYearCountry TotalCentral governmentProvinces / RegionsMunicipalities
Belgium2011
Belarus2011
Bulgaria2011
Cyprus2011
Finland2011
France2011
Georgia2011
Greece2011
Hungary2011
Ireland2011
Latvia2011
Lithuania2011
North Macedonia2011
Moldova2011
Norway2011
Portugal2011
Romania2011
Russian Federation2011
Serbia2011
Slovak Republic2011
Slovenia201156-44
United Kingdom2011
Belgium2012
Belarus2012
Bulgaria2012
Cyprus2012
Finland2012
France2012
Georgia2012
Greece2012
Ireland2012
Latvia2012
Lithuania2012
North Macedonia2012
Malta2012
Moldova2012
Norway2012
Portugal2012
Romania2012
Russian Federation2012
Slovak Republic2012
Slovenia201251-49
United Kingdom2012
Belgium2013
Belarus2013
Bulgaria2013
Cyprus2013
Finland2013
France2013
Georgia2013
Germany2013
Greece2013
Hungary2013
Ireland2013
Latvia2013
Lithuania2013
North Macedonia2013
Malta2013
Netherlands2013
Norway2013
Portugal2013
Romania2013
Russian Federation2013
Serbia2013
Slovak Republic2013
Spain2013
Ukraine201325.126.748.2
United Kingdom2013
Belgium2014
Belarus2014
Bulgaria2014
Cyprus2014
Czech Republic2014
Estonia2014
Finland2014
France2014
Georgia2014
Germany2014
Greece2014
Ireland2014
Latvia2014
Lithuania2014
North Macedonia2014
Moldova2014
Netherlands2014
Poland2014
Portugal2014
Romania2014
Russian Federation2014
Serbia2014
Slovak Republic2014
Slovenia201451-49
Spain2014
Sweden2014
United Kingdom2014
Belgium2015
Belarus2015
Bulgaria2015
Croatia201535461
Cyprus2015
Czech Republic2015
Estonia2015
Finland2015
France2015
Georgia2015
Germany2015
Greece2015
Hungary2015
Ireland2015
Italy2015
Latvia2015
Lithuania2015
North Macedonia2015
Malta2015
Moldova2015
Netherlands2015
Norway2015
Poland2015
Portugal2015
Romania2015
Russian Federation2015
Serbia2015
Slovak Republic2015
Slovenia2015
Spain2015
United Kingdom2015
Azerbaijan2016-
Belgium2016
Belarus2016
Bulgaria2016
Croatia201639358
Cyprus2016
Czech Republic2016
Estonia2016
Finland2016
France2016
Georgia2016
Germany2016
Greece2016
Hungary2016
Ireland2016
Italy2016
Latvia2016
Lithuania2016
North Macedonia2016
Malta2016
Moldova2016
Netherlands2016
Norway2016
Poland2016
Portugal2016
Romania2016
Russian Federation2016
Serbia2016
Slovak Republic2016
Slovenia2016
Spain2016
Sweden2016
United Kingdom2016
Azerbaijan2017-
Belgium2017
Belarus2017
Bulgaria2017
Croatia201740357
Cyprus2017
Czech Republic2017
Estonia2017
Finland2017
France2017
Georgia2017
Germany2017
Greece2017
Hungary2017
Ireland2017
Italy2017
Latvia2017
Lithuania2017
North Macedonia2017
Malta2017
Moldova2017
Netherlands2017
Norway2017
Poland2017
Portugal2017
Romania2017
Russian Federation2017
Serbia2017
Slovak Republic2017
Slovenia2017
Spain2017
Sweden2017
Switzerland2017
Ukraine2017
United Kingdom2017
Malta201126450664100--
Malta201431824000100--
Moldova20136318344437-63
Croatia201410192250035461
Croatia201310791692738458
Croatia201211077774937459
Croatia201112818912241455
Serbia201216334895433958
Azerbaijan201116419965637.5-62.5
Azerbaijan201217714475137.6-62.4
Azerbaijan201318889806236.4-63.6
Estonia201222650000047.60.252.2
Azerbaijan201523738627347.9-52.1
Estonia201125110000054.10.445.6
Estonia201328260000050.80.149.1
Slovenia201328397604255-45
Azerbaijan201432744318561.2-38.8
Ukraine201536413955820.723.855.5
Ukraine201637357992319.125.255.7
Ukraine201455070566818.135.146.8
Hungary201268200000050.9-49.1
Ukraine201176014000037.3324.3538.32
Ukraine201277273716724.326.349.4
Hungary201493750000056-44
Czech Republic2011110992750837.7-62.3
Czech Republic2013134614930122.11-77.89
Czech Republic2012136147008730.2-69.8
Poland2011196022618117.646.635.8
Poland2012202556137119.3344.6736
Poland2013205454200018.438.343.3
Switzerland2011210874403310.238.451.3
Switzerland201322116166921138.350.2
Denmark2011223616889962.4-37.6
Switzerland2012225834944710.938.950.2
Austria2011229825000034.0437.6628.3
Switzerland2014233705392910.64049.4
Denmark2012239514952765.05-34.95
Austria2012241016000033.3837.9328.69
Austria2013243927000032.837.429.8
Denmark2013244741059364.3-35.7
Denmark2017245301798165.17-34.83
Denmark2016245841040564.79-35.21
Denmark2014246069227864.7-35.3
Austria2014247894000032.8236.1231.06
Austria2015248051000033.2436.6130.15
Denmark2015250234360363.77-36.23
Austria2016257595000033.6835.1931.13
Sweden2011263250570244.531540.47
Sweden20122644210215441541
Austria2017265517000032.4536.7130.84
Sweden20152680230000431542
Sweden2013268699000044.314.441.3
Norway2014272372800046648
Switzerland2015273448650210.541.647.9
Switzerland2016278044256810.538.451.1
Netherlands2012330000000030.49.361.2
Netherlands2011337800000029.210.159.7
Spain2012477211300016.527.258.2
Italy2014546400000034.8-65.2
Italy2013577800000037.7-62.3
Spain2011583638600016.425.458.2
Italy2012633200000040-60
Italy2011649900000036.14-63.86
Germany2011940710000013.341.944.8
Germany2012949350000013.840.345.9
Albania2011----
Armenia2011----
Albania2012----
Armenia2012----
Albania2013----
Armenia2013----
Albania2014----
Armenia2014----
Albania2015----
Armenia2015----
Albania2016----
Armenia2016----
Albania2017----
Armenia2017----

Sources:
Data derived from the individual Compendium country profiles.

Share of spending on culture by sector

For more information see chapter 7.1.3 Expenditure per sector of the individual country profiles.

You can filter by year and/or country. Select your choices in the drop-down menus on the right (one or more years and/or one or more countries).
After this, you can easily remove your filter by clicking on the specific year or country you want to have removed.

CountriesYearsLibraries/LiteratureMuseums/ArchivesPerforming Arts (music + theatre)Radio/TVVisual ArtsFilm/Video
Armenia200510.30%18.90%28.70%--7.60%
Armenia20068.60%21.40%34.10%--5.50%
Armenia20078.90%13.10%32.40%--6.30%
Armenia200810.60%14.70%44.6%1.20%-9.60%
Armenia200911.30%15.40%47.3%1.00%-8.60%
Armenia201011.20%15.60%48.4%1.20%-8.70%
Armenia201110.30%14.50%52.2%1.10%-7.90%
Armenia20126.60%8.60%66.40%0.70%-4.70%
Armenia20138.60%10.70%42.90%1.00%-5.80%
Austria19978.90%10.40%34.50%1.60%0.50%1.80%
Austria20004.20%16.80%26.50%1.40%1.10%1.90%
Austria20024.40%14.50%21.60%0.10%1.50%1.70%
Austria20034.20%15.30%25.80%0.10%1.50%1.60%
Austria20044.00%15.00%25.30%0.10%1.50%1.50%
Austria20053.74%14.61%26.30%0.04%1.51%1.73%
Austria20063.40%13.87%27.44%0.03%1.36%1.23%
Austria20073.40%13.30%23.20%0.10%1.50%1.70%
Austria20083.40%13.60%22.60%0.01%1.40%1.50%
Austria20093.40%13.60%22.60%0.01%1.40%1.50%
Austria20103.50%14.10%22.30%0.01%1.40%1.50%
Austria20113.80%14.80%22.40%0.01%1.40%1.50%
Austria20124.30%14.20%22.30%0.01%1.30%1.40%
Austria20134.40%13.60%22.00%0.01%1.20%1.80%
Austria20144.70%13.20%22.70%0.01%1.20%1.70%
Austria20154.40%13.00%22.40%0.01%1.30%1.70%
Austria20164.40%12.70%22.30%0.01%1.20%1.70%
Austria20174.50%12.90%22.30%0.01%1.20%1.60%
Azerbaijan20052.70%3.20%20.80%-1.00%7.50%
Azerbaijan20087.28%5.81%23.23%--14.28%
Azerbaijan20095.63%5.71%23.26%--10.71%
Azerbaijan20107.72%8.28%26.31%--11.19%
Azerbaijan20122.47%8.42%29.04%--11.86%
Belgium Flemish Community2005-2.20%7.60%30.80%0.50%2.40%
Belgium Flemish Community20101.19%3.13%14.17%0.18%0.59%0.07%
Belgium French Community20052.90%2.20%17.70%47.40%1.20%3.00%
Bulgaria19974.20%7.10%48.00%--1.80%
Bulgaria19992.80%5.50%44.30%--3.10%
Bulgaria20013.10%6.20%51.70%--3.70%
Bulgaria20030.90%3.80%14.10%44.20%-2.20%
Bulgaria20041.00%4.50%15.90%44.40%-2.30%
Bulgaria20051.00%3.50%27.70%34.30%-2.20%
Bulgaria20060.80%3.50%14.60%35.20%-2.20%
Bulgaria20070.90%3.95%14.60%28.26%-2.10%
Bulgaria20081.22%3.45%14.09%31.89%2.45%
Bulgaria20091.11%2.46%19.24%--4.15%
Canada*1999/006.40%22.20%4.50%51.40%0.60%10.40%
Canada*2000/016.80%23.90%4.50%50.10%0.60%10.30%
Canada*2001/027.00%23.00%5.10%49.30%0.70%10.20%
Canada*2003/0430.90%20.10%5.10%23.30%0.90%6.10%
Croatia19945.60%32.30%15.10%--6.80%
Croatia199610.60%36.90%18.30%--8.90%
Croatia199811.60%24.70%15.00%--8.80%
Croatia200112.00%18.00%13.00%--6.00%
Croatia200310.30%6.30%10.10%--10.50%
Croatia20063.00%13.70%9.00%1.70%-4.00%
Croatia20086.10%14.40%10.80%3.60%-3.60%
Croatia20095.83%16.40%12.42%3.60%-3.50%
Croatia20105.47%21.15%13.31%3.60%0.54%3.50%
Croatia20126.45%20.42%4.06%2.20%-2.10%
Croatia20136.51%20.99%4.07%---
Croatia20146.71%20.83%17.19%---
Czech Republic200811.06%20.80%10.65%0.74%-1.50%
Czech Republic200911.76%22.30%10.82%0.72%-0.40%
Czech Republic201014.60%21.22%10.17%0.58%-2.45%
Czech Republic201211.66%17.37%10.36%0.29%-0.26%
Czech Republic20137.73%1683.00%9.86%0.63%0.18%7.29%
Denmark200522.70%10.90%15.90%24.30%1.00%2.70%
Denmark200623.60%10.30%16.70%24.60%0.90%3.30%
Denmark200919.80%10.09%16.41%22.45%3.33%2.52%
Denmark201122.63%10.44%17.24%24.68%2.90%2.62%
Estonia199615.00%8.00%21.00%23.00%0.30%3.00%
Estonia199814.00%7.00%20.00%21.00%0.30%2.00%
Estonia200014.00%8.00%22.00%18.00%0.40%3.00%
Estonia20029.00%9.00%26.00%19.00%0.30%3.00%
Estonia20038.70%9.80%29.70%21.40%0.20%3.30%
Estonia20048.60%9.40%26.00%18.30%0.30%2.80%
Estonia20057.20%8.80%25.00%17.00%0.40%3.00%
Estonia20066.60%10.70%23.30%17.00%0.30%2.60%
Estonia20076.00%10.30%26.80%19.30%0.40%0.30%
Estonia20086.80%13.10%25.70%18.00%-3.40%
Estonia20095.90%18.90%26.00%18.40%-2.90%
Estonia201010.00%13.80%19.40%8.80%-1.50%
Estonia201110.30%14.90%15.20%8.90%-1.60%
Estonia201212.70%14.10%12.30%10.30%-1.80%
Estonia20139.60%17.90%13.70%10.00%0.10%1.30%
Finland*199738.50%14.30%25.80%-2.10%2.10%
Finland*200130.50%16.90%30.00%-2.10%2.00%
Finland*200531.00%18.40%28.20%-2.10%1.80%
Finland*200629.30%15.40%27.10%--5.50%
Finland*200732.50%14.60%26.10%--5.10%
Finland*200830.80%15.70%27.10%--5.40%
Finland*200929.00%15.80%27.40%--5.70%
Finland*20103.70%19.00%35.30%--2.30%
France199320.00%19.00%22.00%--3.00%
France20009.00%15.00%21.00%-3.00%3.00%
France20078.30%17.30%22.90%-2.80%0.90%
France20136.50%10.30%18.00%11.00%1.60%-
Georgia20050.20%5.40%27.90%0.30%0.20%2.70%
Georgia20070.10%10.10%21.70%--1.90%
Georgia20086.70%18.60%23.50%31.40%--
Georgia20097.10%14.80%23.10%34.10%--
Georgia20106.10%19.90%24.30%23.10%--
Georgia20115.00%10.90%21.90%41.00%--
Georgia20123.40%9.53%35.24%31.58%--
Georgia20134.50%10.62%21.77%26.00%-3.90%
Georgia20145.52%11.76%21.74%28.32%-3.55%
Germany199510.60%15.70%44.60%---
Germany200010.90%16.20%44.40%---
Germany200315.70%16.10%37.90%---
Germany200513.80%19.20%36.70%---
Germany200614.90%18.70%36.50%---
Germany200714.60%18.60%36.30%---
Germany200815.20%17.80%34.90%---
Germany200915.10%18.00%35.40%---
Germany2010
Germany201114.40%19.50%34.60%---
Germany201214.50%19.60%35.50%---
Germany2013
Germany2014
Germany2015
Greece20012.00%-17.80%-1.70%3.60%
Greece20064.70%59.10%14.30%-2.40%2.70%
Holy See2005-23.50%-29.90%--
Hungary200515.60%19.90%22.30%0.30%1.90%0.70%
Hungary200615.50%19.80%22.20%0.30%1.90%0.90%
Hungary200717.90%20.50%20.00%0.20%0.90%1.10%
Hungary200823.10%24.80%28.60%---
Hungary200920.50%23.50%26.80%---
Ireland200126.40%-7.00%-1.50%5.00%
Ireland20045.50%-13.00%-3.00%2.40%
Ireland20055.20%----6.00%
Ireland20064.50%----7.10%
Ireland20075.30%----6.60%
Ireland20116.10%23.40%10.40%0.10%-7.20%
Ireland20134.35%14.75%15.00%-2.00%8.00%
Italy20005.20%5.60%13.20%2.80%0.10%2.80%
Latvia200411.00%13.00%18.70%19.00%1.60%3.40%
Latvia20057.50%14.80%16.50%14.30%1.00%3.50%
Latvia200719.90%14.30%12.90%9.60%0.50%12.20%
Liechtenstein199910.00%29.00%34.00%---
Liechtenstein20075.20%7.60%28.40%-13.40%-
Liechtenstein20115.70%11.80%28.80%-13.50%-
Liechtenstein20125.82%12.03%30.01%-14.19%-
Liechtenstein20136.06%8.50%31.58%-15.12%-
Lithuania200123.00%12.00%17.00%---
Lithuania200225.60%14.80%16.90%--0.90%
Lithuania200327.10%12.70%16.50%-0.30%1.10%
Lithuania200516.00%14.10%35.00%-0.40%1.60%
Lithuania201215.80%22.40%26.70%-3.40%1.20%
Lithuania201412.90%24.40%27.80%12.00%1.90%2.50%
FYR of Macedonia20051.60%3.70%12.30%-1.40%5.90%
FYR of Macedonia20087.60%13.90%39.90%-0.70%5.90%
FYR of Macedonia20097.80%14.90%43.40%-0.60%4.80%
FYR of Macedonia20123.50%20.00%44.50%-0.40%7.60%
FYR of Macedonia20172.72%12.99%50.35%-1.15%4.94%
FYR of Macedonia20181.95%8.98%66.34%-0.65%3.38%
Malta20041.40%37.10%20.70%2.80%--
Malta20057.80%41.90%15.90%23.80%0.30%1.00%
Malta20067.70%39.90%17.90%19.20%0.40%5.70%
Malta200710.30%28.80%20.20%21.90%1.00%7.30%
Malta20087.20%30.30%27.70%18.10%0.30%8.10%
Malta20095.80%27.20%17.60%11.90%0.30%30.40%
Malta20105.80%32.50%21.40%17.40%1.30%10.10%
Malta20115.60%36.30%20.00%15.40%1.50%9.40%
Malta20145.00%36.00%25.00%12.00%1.00%7.00%
Moldova20009.80%12.90%----
Moldova20016.10%9.50%16.30%---
Moldova20025.90%7.20%14.10%---
Moldova20035.10%7.00%18.20%--1.10%
Moldova20057.40%6.80%29.60%--1.20%
Moldova20065.10%7.60%31.20%2.90%
Moldova20074.70%7.60%46.40%--4.10%
Moldova20086.60%15.20%36.60%--3.80%
Moldova20096.10%8.90%39.00%--3.00%
Moldova20106.40%8.30%38.60%---
Moldova201313.30%14.44%56.20%---
Netherlands200313.30%12.10%15.90%25.40%3.40%0.60%
Netherlands200415.10%14.20%17.10%23.70%3.60%3.00%
Netherlands200514.90%--22.50%-3.40%
Netherlands200615.40%14.60%15.90%19.50%6.00%3.60%
Netherlands201219.18%20.25%10.75%33.07%7.78%-
Norway19948.30%12.90%31.00%-5.90%19.50%
Norway19968.70%14.10%33.40%-6.30%18.40%
Norway20047.40%14.30%28.10%-5.80%16.10%
Norway20057.90%13.70%26.10%-5.50%14.70%
Norway20068.90%15.20%26.60%-5.00%15.30%
Norway200811.10%17.30%33.50%-5.90%15.20%
Norway200910.20%16.30%30.70%-5.10%13.30%
Norway20149.00%14.00%29.00%-4.00%-
Poland20009.20%26.50%20.20%---
Poland200110.00%27.40%25.40%---
Poland200211.00%28.40%35.50%---
Poland200310.60%30.40%27.30%---
Poland200411.10%33.60%24.40%---
Poland200513.50%34.30%26.10%-0.84%-
Poland200612.10%30.40%17,0%**1.41%0.77%3,2%***
Poland2007****10.10%31.30%14.02%1.64%9.67%1.42%
Poland20089.11%31.60%13.13%1.46%0.59%1.44%
Poland20096.66%28.20%12.31%1.41%0.54%1.04%
Romania2005-11.50%21.30%--1.90%
Romania20101.44%14.42%26.30%-0.70%-
Russia200310.50%4.70%9.90%19.00%-1.30%
Russia20106.60%11.20%10.00%34.20%-5.20%
San Marino20080.09%0.40%0.35%0.08%0.05%0.27%
Serbia200017.00%14.10%24.90%14.20%-0.50%
Serbia200111.20%10.40%18.30%57.40%-0.20%
Serbia200211.70%10.00%20.10%54.80%-0.30%
Serbia200312.50%12.00%23.00%47.60%-0.30%
Serbia200412.70%14.00%27.00%41.90%-0.30%
Serbia200613.70%14.70%33.00%33.40%-0.40%
Serbia2008--10.50%-5.50%-
Slovakia200511.90%15.20%25.50%-1.90%5.60%
Slovakia20069.30%15.00%23.20%-1.60%5.80%
Slovakia20079.50%14.90%27.00%-2.00%6.70%
Slovakia20087.40%15.60%28.40%1.10%1.50%4.60%
Slovenia1994--34.80%-5.40%4.00%
Slovenia1996--35.10%-4.20%3.00%
Slovenia20036.60%18.20%33.50%0.20%4.80%3.50%
Slovenia20056.60%15.60%31.30%3.60%4.50%3.50%
Slovenia20067.20%15.80%31.80%3.30%4.70%3.90%
Slovenia20076.40%18.50%28.30%3.10%4.90%3.60%
Slovenia20126.21%18.18%33.32%-4.90%3.93%
Spain20018.30%26.30%17.70%-0.50%6.70%
Spain20026.90%26.60%19.10%-0.50%7.90%
Spain20035.80%33.70%15.30%-0.40%9.00%
Spain20046.90%30.60%15.70%-0.40%5.90%
Spain20056.70%28.50%14.80%- 0.40%9.60%
Spain20067.10%29.00%14.70%-0.50%8.70%
Spain20078.10%27.90%14.30%-0.50%7.60%
Spain20087.80%26.70%15.40%-0.50%8.00%
Spain20097.80%26.00%14.10%-0.50%9.50%
Spain20107.80%23.50%15.00%-0.40%11.40%
Spain2012
Sweden1993/46.60%13.60%23.20%2.10%1.30%2.30%
Sweden19983.00%17.00%19.00%-1.00%2.00%
Sweden20003.00%18.00%19.00%-1.00%3.00%
Sweden20053.00%19.00%19.00%-1.00%3.00%
Sweden20092.80%
Sweden20113.00%15.60%11.80%-4.00%2.90%
Sweden2012
Sweden2013
Sweden2015
Switzerland199012.60%14.70%32.40%---
Switzerland199512.90%16.70%29.60%---
Switzerland199811.90%16.40%25.40%---
Switzerland200010.00%14.10%23.20%---
Switzerland20019.10%12.90%21.80%---
Switzerland20029.70%13.90%22.10%---
Switzerland20069.00%15.00%21.00%--5.00%
Switzerland201113.11%18.17%21.47%--2.44%
Switzerland201512.80%20.86%26.27%--2.55%
Ukraine200112.40%6.90%17.90%16.20%-2.20%
Ukraine200313.40%6.30%15.50%12.60%-1.90%
Ukraine200413.70%6.90%17.20%16.30%-1.20%
Ukraine201212.90%7.10%20.70%14.65%-2.07%

Source:
Council of Europe/ERICarts, Compendium of Cultural Policies and Trends in Europe, 14th edition, 2013.

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.

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)

Sources:
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
Macedonia
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

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

Notes:

* 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).
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 %)

Abbreviation:

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
Albania202020
Armenia202020
Austria2010 / 20*10*For non-literary texts.
Azerbaijan181818
Belgium2166Performing arts: 6% or EX
Bulgaria202020
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.
Croatia252525
Cyprus191919
Czech Republic212121
Denmark25EXEX/5**Reduction of the regular rate.
Estonia202020
Finland24EX*8*Income generated from individual authors rights.
France205.5*5.5**With option for EX
Georgia181818
Germany197*7**For works protected by authors rights. Option for EX if turnover below 17 500 EUR in previous year
Greece241313
Hungary275* / 2525*** Artistic and literary creations.
** Out of scope for occasional sales.
Ireland2323*13.5***Allowances for authors contracts.
**"Parking rate".
Iceland24.51414
Italy222210 / 20**"Occasional sales".
Latvia21EX *EX**Income generated from individual authors rights.
Lithuania2115*15**For works protected by authors rights, performers etc.
Luxembourg1738
FYR Macedonia181818VAT will be reduced to 10% in the near future.
Malta18518
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.

Sources:
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.