Tax-free art competitions
1.6.2016 - 31.8.2016
Application form (in Finnish and Swedish)
Associations and other organisers of art competitions may apply for tax-free status for the awarded prizes.
Tax-free status is available for prizes awarded in 2017.
The Arts Promotion Centre Finland shall submit a proposal regarding the matter to the Ministry of Education and Culture based on the recommendations of the national arts councils. The final decision is made by the Ministry of Finance based on the proposal of the Ministry of Education and Culture.
Each year the Ministry of Finance names those art competitions whose prizes shall not be considered as taxable income in accordance with Section 83 of the Income Tax Act (1535/1992).
The competitions must be:
- Artistically significant
- National or international art competitions
Tax-free status should not be sought for recognition awards, the tax-free status of which is legislated separately.
Those art competitions whose prizes shall not be considered as taxable income are listed each year by the Ministry of Finance in a special decree.
The application should include the following information:
- The name of the art field which concerns the competition
- The official name of the competition in Finnish and Swedish
- The name of the organiser of the competition in Finnish and Swedish
- The date of the competition
- Whether the competition is national or international
- Whether the competition is open or invitational
- Whether the competition is organised annually or otherwise regularly or just once
- The number and amount of the prizes
Notification of decision
The Ministry of Finance publishes its decision in the form of a decree no later than January. Individual applicants are not notified separately.
tel. +358 295 330 700