It only starts from the year you claim, so apply as soon as you have qualifying work. Journalism, advertising and student textbooks don't qualify.
Quick facts
- Maximum
- €50,000 a year
- Covers
- Income tax only
- USC and PRSI
- Still due
- Who
- Writers, composers, visual artists, sculptors
- Starts
- From the year of claim
- Apply to
- Revenue Artists' Exemption Unit
How much is exempt
"The maximum amount exempted is €50,000." "The exemption only applies to income tax . The artist's exempt income is subject to the Universal Social Charge and PRSI ."
Exempt payments: "Payments from the sale of works that are eligible under the Artists Exemption scheme Arts Council bursaries paid directly to you Residencies paid directly to you by the Arts Council for the purpose of producing a qualifying work Cnuas payments under the Aosdana Scheme Advance royalties".
Who and what qualifies
You can be a "Writer Composer Visual artist Sculptor" resident in the EU, EEA or UK. The work must "Be original and creative and Have either cultural merit or artistic merit (it is not necessary to have both cultural and artistic merit)". Some non-fiction qualifies, such as arts criticism, biography and archive-based history.
Not covered: student or trade texts, advertising, functional sculpture, and "Any work of journalism published in a newspaper, journal, magazine, online or on any other similar medium".
How to claim
"Income from these works is exempt from income tax, starting from the year in which the claim is made." Send the claim form to Revenue's Artists' Exemption Unit with samples: a copy of the book, the script and contract, a recording, or 6 photos and a CV.
"Advance royalties that are paid before the year of claim are not exempt from tax." Claim in the year you get the advance.
Common questions
How much is the Artists' Exemption in Ireland?
Up to €50,000 a year of qualifying artistic income is exempt from income tax.
Does the Artists' Exemption cover USC?
No. Exempt income is still subject to USC and PRSI.
Are Arts Council bursaries tax-free?
Yes, if you hold an Artists' Exemption and they're paid directly to you.
Does journalism qualify for the Artists' Exemption?
No. Journalism published in newspapers, magazines or online doesn't qualify.