Tax-free status of grants and awards

Starting 2019, under § 82, subsection 2 of the act on income tax (as amended by statute no 13/2018), scholarships, study grants, other grants and awards will be taxable income for the year when the payor pays them.

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.

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


Viimeksi muokattu: 21.09.2021


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