Artists' Exemption

Grants, awards or prizes

You may receive grants, awards or prizes for your artistic work. These are generally taxable as income. However, if the payments relate to a work that has qualified for Artists' exemption, they may be tax exempt. Any exemption is subject to the maximum amount of €50,000 per year.

If you have been granted Artists' Exemption, the following payments qualify as exempt income:

  • Arts Council bursaries when paid directly to you by the Arts Council
  • Cnuas payments made under the Aosdána Scheme
  • payments from the sale of qualifying works abroad which fall within the guidelines
  • residencies when paid directly to you by the Arts Council for the purposes of producing a qualifying work.

Residencies which relate to teaching art or a similar type of practice are not exempt.

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