Art Business Info. for Artists
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    • How to write an Artist's Statement >
      • What is an Artist Statement?
      • Why you need an Artist's Statement
      • TIPS How to write an artist statement
      • The Language of an Artist's Statement
      • What an artist statement should contain
      • Examples of Artists Statements
    • How to write an Artist's Resume or CV >
      • Social Media summaries
      • CV for Artists
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    • How to sign a painting, drawing or fine art print
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    • How to write a press release for an artist
    • The Private View Invitation
    • Publicity for Juried Exhibitions
    • Websites for Artists >
      • Why websites matter
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    • Image & Video sizes for Social Media Sites
    • How to be mobile-friendly
  • SELL ART
    • Trading Law & Regulations for Artists (UK)
    • E-commerce for artists
    • Art Exhibitions & Competitions >
      • Juried Exhibitions & Art Competitions
      • Juried Art Exhibition Checklist for Artists
      • How to cost a juried exhibition entry
      • How to make labels for an art exhibition
    • A Guide to Art Agents and Consultants
    • A Guide to Art Dealers & Galleries >
      • How to find the right gallery
    • The Artist-run Gallery
    • The Vanity Gallery
    • Art Fairs
    • Alternative Options for Exhibitions
    • How to Sell Art from Home
    • Open Studios
  • FRAME ART
    • List of Recommended Picture Framers
    • Conservation Products
    • Framing for open exhibitions and art competitions
    • Framing Videos
    • How to hang a picture
  • SHIP ART
    • How to pack artwork >
      • How to pack and ship pastel paintings
    • Packaging materials
    • How to ship art internationally >
      • Rules of Origin
      • Export Licences for Cultural Goods
    • How to ship art to exhibitions
    • How to mail art - Post & Parcel Services
    • UK & Ireland: Art Transport Services
    • USA Art Transport Services
  • COPYRIGHT
    • Copyright and artists' rights
    • BASICS: Copyright Infringement and Fair Use
    • How to protect artwork online
    • How to do a reverse image search
    • What to do about copyright infringement - for artists
    • Global Conventions on copyright >
      • Copyright in the UK
      • Copyright in the USA
      • Copyright in Canada
      • Copyright in Australia
  • MONEY & TAX
    • How to work out profit from an art sale
    • How to Price Your Art >
      • How important is price when buying art?
      • Options for Pricing Art
      • Terminology and Formulas for Pricing Art
      • Art Experts on Pricing Art
      • How artists price their art
      • The price of affordable art
    • Payments to Artists >
      • Paying Artists
      • How to create an Invoice
    • VAT for Artists
    • Tax Tips for Artists >
      • Tax on prize money
      • UK Tax Tips for Artists
      • UK: Self-Assessment Video Tips
      • USA Tax Tips for Artists
      • Ireland: Tax for Artists
      • Australia: Tax Tips for Artists
    • Insurance for Art and Artists >
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      • USA & Canada: Insurance Policies for Art and Artists
    • Artists' Grants & Scholarships
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      • Estate Planning for Artists
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      • After the Death of an Artist
      • Copyright and Resale Rights after Death
      • Art and Inheritance Tax
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Ireland: Tax for Artists

TAX FOR ARTISTS IN IRELAND
​

Tax Resources

Visual Artists Ireland also produce an excellent set of guidelines for artists about business and tax in the form of  The Manual: A Survival Guide for Visual Artists.
​
​
This includes sections on:
  • Tax and Self-Employment  - this provides comprehensive advice on registration as an artist, tax payable and what records need to be maintained.
  • VAT and Artists
  • Artists Tax Exemption - covers the history of the scheme and attacks on it.
REFERENCE:
  • Revenue | Irish Tax & Customs - Home page of the Revenue Commissioners
  • Self assessment and Self Employment | Revenue
  • Guide to self-assessment
  • Filing your tax return
  • Mandatory e-filing
  • Publication 587, Business Use of Your Home | IRS
    This publication explains how to figure and claim the deduction for business use of your home.

Other resources
  • Revenue Commissioners | Wikipedia - The Revenue Commissioners (Irish: Na Coimisinéirí Ioncaim), usually referred to simply as Revenue, is the Irish Government agency responsible for customs, excise, taxation and related matters.
  • Artist's exemption from income tax | Citizen's Information

The Artists Exemption

Claimants for Artists’ Exemption must be resident or ordinarily resident and domiciled, in an EU Member State or in an EEA State, and not resident elsewhere. 
Artists in Ireland can be exempt from income tax in certain circumstances relating to the nature of the artwork and the type of payment received

Links to the relevant pages for artists living and working in Ireland
  • Citizen's Information - Artists' exemption from income tax - an accessible explanation of the official guidelines
Artists' Exemption Information and Guidelines | ​Irish Tax & Customs
This explains how artists achieve exemption from income tax.
These are the Artists Exemption Guidelines (PDF, 26KB) April 2016
  1. Overview
  2. How to get a determination
  3. Advance opinion for non-residents
  4. Advance royalties
  5. Grants, awards or prizes
  6. Right of appeal
  7. PRSI, VAT, USC and the High Earners' Restriction
  8. Individuals who received a favourable determination
Guidelines have been drawn up by the Arts Council and by the Minister for Culture, Heritage and the Gaeltacht. We use these to determine whether a work is original and creative, and whether it is generally recognised as having cultural or artistic merit. We also sometimes consult with other bodies such as The Arts Council in reaching decisions in relation to Artists’ Exemption. 
Section 195 Taxes Consolidation Act 1997 (TCA 1997) empowers the Revenue Commissioners to make a determination that certain artistic works are original and creative works generally recognised as having cultural or artistic merit.
​
For 2015 and subsequent years the first €50,000 per annum of profits or gains earned by writers, composers, visual artists and sculptors from the sale of their work is exempt from income tax in Ireland in certain circumstances. For the years 2011 to 2014 the maximum amount which was exempt was €40,000.
Accountants specialising in Artists's Tax Exemptions

These are a listing of those who state they specialise. They are NOT recommendations and are given without any liability.
  • Artists Tax Exemption - McCarthy Accountants
  • Artist Exemption - O'Mahony Donnelly

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GO TO:
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  • Starting Out - Tips
  • ​The Best Art Business Books
  • Money & Tax
  • Tax for Artists
DISCLAIMER
  • I'm not a professionally qualified expert in this area.
  • However everybody has to start somewhere and the aim of this website is to get you thinking about the right questions to think about and ask if and when you need to get professional advice.
  • The links contained on this website are those which could be found by anybody doing extensive research on the Internet. This is your shortcut to the hours it took me to put this site together!
ABOUT ART BUSINESS INFO. FOR ARTISTS
This website aims to provide a compendium of resources about the art business for artists. Please read "PLEASE NOTE"

It helps artists learn how to do better at being business-like, marketing and selling their art and looking after their financial security.
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​
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PLEASE NOTE:
1) Content and the law change all the time. It's impossible to keep up with it if you're not working on the topic full time. 
​2) I research topics carefully. However, I am totally unable to warrant that 
ANY and/or ALL information is 
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  • Home
    • Art Business Information Index
  • NEWS
  • PRACTICE
    • Starting Out - Tips
    • Being a Professional artist >
      • Working Lives of Professional Artists
      • Artists' Side Hustles
      • Artists' Residencies
      • Artists Unions
    • Best Art Business Books
    • Learning Opportunities >
      • Art Schools in the UK
      • Art Business Courses
    • Image Management for Artists >
      • How to photograph art
      • How To Scan Artwork
      • How to back up image files
    • Law for Artists >
      • Legal Matters
      • Data Protection for Art and Artists
      • Brexit Guidance for Art and Artists
    • Business Management for Artists >
      • Risk Management for Artists
      • How to spot Art Scams / Fraud
      • Life in an Art Market Recession
      • Coronavirus COVID-19 and Art
  • MARKETING
    • How to write an Artist's Statement >
      • What is an Artist Statement?
      • Why you need an Artist's Statement
      • TIPS How to write an artist statement
      • The Language of an Artist's Statement
      • What an artist statement should contain
      • Examples of Artists Statements
    • How to write an Artist's Resume or CV >
      • Social Media summaries
      • CV for Artists
      • Resume for Artists
      • Biography for Artists
    • How to sign a painting, drawing or fine art print
    • Business Cards for Artists
    • How to write a press release for an artist
    • The Private View Invitation
    • Publicity for Juried Exhibitions
    • Websites for Artists >
      • Why websites matter
      • Options for Websites
      • Web content for Artists
      • Web design for artists
      • Keeping Google Happy
      • Writing for the Web
    • Image & Video sizes for Social Media Sites
    • How to be mobile-friendly
  • SELL ART
    • Trading Law & Regulations for Artists (UK)
    • E-commerce for artists
    • Art Exhibitions & Competitions >
      • Juried Exhibitions & Art Competitions
      • Juried Art Exhibition Checklist for Artists
      • How to cost a juried exhibition entry
      • How to make labels for an art exhibition
    • A Guide to Art Agents and Consultants
    • A Guide to Art Dealers & Galleries >
      • How to find the right gallery
    • The Artist-run Gallery
    • The Vanity Gallery
    • Art Fairs
    • Alternative Options for Exhibitions
    • How to Sell Art from Home
    • Open Studios
  • FRAME ART
    • List of Recommended Picture Framers
    • Conservation Products
    • Framing for open exhibitions and art competitions
    • Framing Videos
    • How to hang a picture
  • SHIP ART
    • How to pack artwork >
      • How to pack and ship pastel paintings
    • Packaging materials
    • How to ship art internationally >
      • Rules of Origin
      • Export Licences for Cultural Goods
    • How to ship art to exhibitions
    • How to mail art - Post & Parcel Services
    • UK & Ireland: Art Transport Services
    • USA Art Transport Services
  • COPYRIGHT
    • Copyright and artists' rights
    • BASICS: Copyright Infringement and Fair Use
    • How to protect artwork online
    • How to do a reverse image search
    • What to do about copyright infringement - for artists
    • Global Conventions on copyright >
      • Copyright in the UK
      • Copyright in the USA
      • Copyright in Canada
      • Copyright in Australia
  • MONEY & TAX
    • How to work out profit from an art sale
    • How to Price Your Art >
      • How important is price when buying art?
      • Options for Pricing Art
      • Terminology and Formulas for Pricing Art
      • Art Experts on Pricing Art
      • How artists price their art
      • The price of affordable art
    • Payments to Artists >
      • Paying Artists
      • How to create an Invoice
    • VAT for Artists
    • Tax Tips for Artists >
      • Tax on prize money
      • UK Tax Tips for Artists
      • UK: Self-Assessment Video Tips
      • USA Tax Tips for Artists
      • Ireland: Tax for Artists
      • Australia: Tax Tips for Artists
    • Insurance for Art and Artists >
      • Insurance for Art Teachers
      • UK Insurance Policies for art and artists
      • USA & Canada: Insurance Policies for Art and Artists
    • Artists' Grants & Scholarships
    • Retirement and Pensions for Artists
    • The Art Legacy >
      • Estate Planning for Artists
      • Estate Planning for Art Collectors
      • Famous Artists Estates
      • Artwork Inventory
      • After the Death of an Artist
      • Copyright and Resale Rights after Death
      • Art and Inheritance Tax
  • About + Help
    • Would you like me to help?
    • Privacy & Cookies Policy
    • Contact