Use of grants
Read the decision carefully
The grant must be used during the period stipulated in the grant decision. The grant may be used only for the intended purpose and to cover the expenses specified in the application. Expenses must be essential and reasonable. You cannot receive a new grant from Taike if a previous grant awarded for the same purpose has not been used.
The grant must be used in accordance with the work plan, but the project does not have to be fully completed during the grant period.
Grants awarded to an individual or a work group cannot to be transferred to the account of a company or community. If you have done so, you may have to repay the grant. Each member of the working group is responsible for how the grant is used.
Clarification of use
Clarification of how the grant was used must be submitted at the end of the grant period. Read the instructions for submitting clarification.
Tax-exempt status of Taike grants
All grants awarded by Taike are tax exempt. This applies to grants awarded by all Taike arts councils and boards. Grants are income for the year in which they are paid.
Taike grants are tax exempt even if the combined total of grants awarded by Taike exceeds the annual amount of a State artist grant.
However, Taike grants do have an effect on the taxation of grants received from private parties, such as foundations, municipalities and companies. Questions related to the taxation of grants should be addressed to the tax administration.
If the grant recipient has little or no income subject to withholding tax during the year, the grant may affect the amount of advance or back tax. Further information is available on the Mela website.
Taike grants are tax exempt for all members of the working group listed in the application.
Purchases paid for with the grant cannot be deducted in taxation. This also applies to working groups. Taike reports all grant decisions to the Tax Administration. Further information is available from the Tax Administration.
Applying for insurance (artist grants and working grants)
If you have been awarded a grant covering an uninterrupted work period of at least four months, you must pay the statutory pension insurance contribution in accordance with the applicable Farmer’s Pensions Act (MYEL 1280/2006), which covers also grant recipients. The premium percentage rate is 13–25% of the total amount of the grant.
Pension and accident insurance must be applied for from the Farmers' Social Insurance Institution Mela within three months of the start of the grant period. The amount of the insurance premium is based on the recipient’s age and computational annual earnings (MYEL earnings), as stipulated in the insurance decision. Further information about premiums is available on the Mela website. Taike reports all grant decisions to both Mela and the Tax Administration.
Taike artist grants and working grants are intended for artistic work, so expenses incurred while carrying out artistic work cannot be deducted.
Withholding taxes and social security
If you hire external staff (other than members of your working group listed in the application), withholding taxes and social security must be paid on wages.
Wages or compensation paid to anyone outside the working group must also be reported in the Income Register of the Tax Administration. Further information is available from the Tax Administration.
Taike reports all grant decisions to the Tax Administration.
Garnishment or distraint of grants
Grants awarded for artistic work can be garnished or distrained to secure the repayment of a debt in enforcement. For more information about the garnishment or distraint of a grant, please contact the National Enforcement Authority Finland or enforcement officer in charge. Taike itself does not decide on the garnishment or distraint of grants.
