Tax-free status of grants and awards

Grants are counted as income for the tax year in which they can be withdrawn, regardless of when the grant is actually withdrawn.

State artist grants are tax free. However, they do have an effect on the taxation of grants received from private parties, such as foundations, municipalities and companies. Grants and awards that are received from parties other than the state, municipality or other public community, or from the Nordic Council, are counted as taxable income for the part that exceeds the annual amount of a state artist grant.

Tax-free status of Taike grants

All grants and awards received from Taike and its bodies (national arts councils, regional arts councils and boards) are tax free, even if their combined total is larger than the annual amount of a state artist grant.

Tax deductions

Artist grants, working grants, library grants and public display grants are considered working grants that are intended to cover the cost of living. Accordingly, expenses related to artistic activities cannot be deducted from the amount of the grant. For project grants, however, expenses can be deducted from the amount of the grant.

Questions related to the taxation of grants should be addressed to the tax authorities.

Last modified: 03.05.2017

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