Creatives database
General Information on The Taxation of Artists

Taxation Guide for Artists in Finland

The Artists’ Association of Finland has compiled a PDF guide (in Finnish) on key tax instructions for professional artists: Ammattitaiteilijan verotusohjeita

Which Tax Act Applies to an Artist?

An artist’s work may be taxed under either the Income Tax Act or the Business Tax Act, depending on how the artist operates:

  • As an employee (paid work) → Income Tax Act
  • As a freelancer or entrepreneur → Business Tax Act

Choosing the Right Taxation Method

  • It is usually beneficial to have all artistic income taxed under one system (either wages or business income).
  • Expenses and losses can only be deducted within the same taxation category.
  • Frequent changes between taxation methods are not recommended.

Income Tax Act (for Employees and Some Freelancers)

  • If an artist is a paid employee and also sells artwork, it is often best to have all income taxed under the Income Tax Act.
  • This allows deducting expenses related to the sale of artwork from wage income if sales do not fully cover costs.

Business Tax Act (for Entrepreneurs)

  • If an artist’s primary income comes from selling artwork, taxation usually follows the Business Tax Act.
  • In this case, it is advisable to organise all artistic activities as business operations, where costs are deductible from overall earnings.

Important Tax Considerations

  • While there are similarities in deducting costs under both taxation methods, there are also differences. Artists should follow the correct guidelines when filing tax returns.
  • If an artist obtains a business identity code (Y-tunnus), they may receive Form 5 instead of Form 15. However, having a business identity code does not require switching to Business Tax Act taxation if operations remain small-scale.
  • When an artist’s sales exceed EUR 10,000 per year, they must pay value-added tax (VAT).
  • VAT liability does not determine whether income is taxed under the Income Tax Act or Business Tax Act.

Useful Resources

📄 Ammattitaiteilijan verotusohjeita (PDF) (Finnish)
📄 Taiteilijan tulot ja kulut – Form 15 instructions (PDF) (Finnish)
📄 Taxation of Travel Expenses & Per Diems
📄 Scholarship and Grant Taxation
📄 Tax-Free Status of Grants & Awards
📄 Finnish Tax Administration Guide on Grants (Finnish)
📄 Am I an Employee or Self-Employed?
📄 Salary vs. Work Compensation – Finnish Tax Admin Guide (Finnish)
📄 VAT on Artworks (PDF)
📄 General Information on VAT