Irish Resident Artists' Tax Exemption

If you have produced a painting or sculpture or written a book, play or musical composition then you may be entitled to receive any income from your work tax free. Providing the work is original and creative or has cultural or artistic merit then it should qualify. It is important to note that approval has to be granted by the Irish Revenue Commissioners and only applies from the beginning of the tax year in which you apply. An Irish income tax return still has to be made in the normal manner and you have to be tax resident in Ireland.

We recently handled an application for an Irish based artist who moved to Ireland from the UK. The client is now entitled to receive income from his work tax-free.

Artists thinking of moving to Ireland may apply for an advance opinion in respect of their work and on approval by Revenue Commissioners have to become tax resident in Ireland.

Irish Artist Tax Exemption