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Artist Exemption

Artist Exemption

Artist Exemption

Income you earn from the sale of your artistic works may be exempt from Irish Income Tax (IT) in certain circumstances.

A work must be determined by the Revenue Commissioners to be a work which is both original and creative and a work which has, or is generally recognised as having, either cultural or artistic merit.

Revenue can make determinations in respect of artistic works in the following categories:

  1. books or other forms of writing
  2. plays
  3. musical compositions
  4. paintings or other similar pictures
  5. sculptures.

Subject to qualifying conditions

Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie

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