The Making a living as a visual artist page provides visual artists with practical information, guidance and support on working as an artist in Finland. It contains information about various topics, such as social security for visual artists, taxation, contracts, organising work and selling artworks.
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Guide to employing an artist
Visual artist on a monthly salary: a guide to employing an artist offers practical advice on how an artist can be hired to carry out artistic activities and explains what it means when an artist…
Employment guide23.10.2023
Art competitions
Please see page Public art.
Art competitions14.1.2022
Information for the artist’s estate
Valuing art and inheritance tax
For the purposes of inheritance tax, the fair value of a work of art is the price for which it would likely be sold around the date of death of the deceased artist…
CopyrightsSales of artworkInformation for the artist’s estate10.12.2021
Tax Guide for Professional Artists
This Tax Guide for Professional Artists offers visual artists advice on the most common issues concerning taxation they face in their profession. The Guide is updated if there are any changes. The…
Taxation18.11.2021
Tax cards
Artists need separate tax cards for different types of income: 1. wages and salaries, 2. trade income and 3. compensation of use (e.g. copyright royalties).
You can give the same tax card to…
Taxation18.10.2021
Guidance on fees for visual artists
Visual artists are always entitled to reasonable remuneration for their work. The Artists’ Association of Finland has put together guidelines for visual artists and commissioners to help evaluate the…
Guidelines for pricing visual artist's work29.1.2021
Tax return due dates and forms
Tax return due dates and forms
Value added tax (VAT) return
Artists who are liable for VAT and file and pay their VAT once a year must file their tax return concerning self-assessed…
Taxation28.1.2021
Economic copyright of the visual artist
A visual artist who creates a work of art has the right to determine the use of the work. This right includes the use and distribution of the work both in its original and altered forms, and using…
Copyrights28.1.2021
Limitations to copyright
Copyright is limited not only by contracts signed by the artist but also directly by law. Limitations to copyright resulting from legislation are compulsory. You cannot, by means of agreement, expand…
Copyrights28.1.2021
Copyright in visual arts contracts
Copyright gives the author the exclusive right to determine the use of his or her work. This means that the production, presentation, display or distribution of the work in public is prohibited…
ContractsCopyrights28.1.2021
Contract templates for visual artists
Visual artists need various templates in the course of their work. Contracts must be drawn up, for example, before selling an artwork, accepting a commission, placing artworks on display or renting…
Contracts28.1.2021
Grants and taxes
Grants received by artists can be either taxable or tax-exempt. The taxation of grants depends on three factors: the purpose for which the grant is awarded, who or what organisation awards the grant,…
GrantsTaxation26.1.2021
Grants and unemployment benefits
If you receive a grant or the period covered by your grant is coming to an end, your entitlement to different unemployment benefits may change.
GrantsUnemployment security26.1.2021
General information about grants
Artists can be awarded grants for different purposes. You may, for example, receive a working grant to cover your living expenses, a travel grant to help you work abroad or project grant for…
Grants26.1.2021
MYEL pension insurance for grants
Grant recipients take out a MYEL insurance from Mela or the Farmers’ Social Insurance Institution of Finland.
GrantsPensions26.1.2021
Supplementary artist pension
Artists may apply for the national supplementary artist pension separately. The artist pension can be granted to persons who are currently living or have permanently lived in Finland, as recognition…
Pensions26.1.2021
Disability pension and artists
An artist’s ability to work may be impaired for a number of reasons. If you can no longer work to a capacity that guarantees a reasonable income due to an illness, condition or injury, you may be…
Pensions26.1.2021
Pension insurance scheme for entrepreneurs (YEL)
As an artist, you may be required to take out pension insurance for entrepreneurs if you work as a professional artist and your work meets the conditions defined in the Entrepreneurs Pensions Act. If…
Pensions26.1.2021
Pension provision for artists
The pension provision for artists consists of the national pension, guarantee pension, earnings-related pension and national artist pension.
Pensions26.1.2021
Maintaining your professional skills during unemployment
It is established practice that artists who are unemployed may maintain their professional skills without it affecting their right to claim unemployment benefits. Maintaining your professional skills…
Unemployment security26.1.2021
Unemployment security when you stop artistic work
A full-time artist is considered to be employed until such time as, based on information presented by the artist or obtained by other means, it is evident that their activities are no longer ongoing.
Unemployment security26.1.2021
Adjusted unemployment benefit
If you work full time, you are not eligible for unemployment benefits. If you only work part time, you may still be eligible for an unemployment benefit that is reduced by your other income.
Unemployment security26.1.2021
Are my artistic activities full-time or part-time work?
Artists often receive their income from various sources: partly from work done as an employee and partly from their own artistic work. The relative proportions of these can vary. TE Office staff are…
Organising your workUnemployment security26.1.2021
General instructions for artists who become unemployed
1. Register immediately as an unemployed jobseeker at the Employment and Economic Development Office (TE Office).
2. If you meet the so-called work requirement set for employees or…
Unemployment security26.1.2021
Copyright and composite works
Composite works are works of art that are created by combining elements from different forms of art. When a composite work passes the threshold of originality, the author has copyright to the work.
Copyrights26.1.2021
Resale remuneration
Visual artists are entitled to a special remuneration when their work is resold, in addition to other forms of copyright remuneration.
CopyrightsSales of artwork26.1.2021
New Finnish e-Invoicing Act
When selling your artwork or expertise to municipalities, the state or companies, you must take the new e-Invoicing Act into account, which entered into force in April 2020.
Sales of artwork26.1.2021
Selling price, wages or trade income?
When works of art are sold or commissioned, people sometimes ask what they are actually invoicing the buyer for. Your invoicing has an effect on your taxes and pension.
Sales of artwork26.1.2021
VAT for visual artists
If the yearly sales from your artistic work exceed EUR 15,000, you are liable to pay value added tax (VAT) for your sales. If this applies to you, you must apply for VAT registration. You will charge…
Taxation22.1.2021
General information on taxation of visual artists
The taxation of professional artists is based on either the Finnish Income Tax Act (tuloverolaki) or the Business Income Tax Act (elinkeinoverolaki). You can carry out your work as an artist in…
Taxation22.1.2021
Copyright protects creative work
A person who has created a literary or artistic work has copyright to that work. Copyright protects the author’s personal expression in a work of art. Copyright does not protect the idea or subject…
Copyrights7.12.2020
Organising artistic work
The most important thing when organising your artistic work and choosing the best form of operation for you is having a clear idea of what you are doing. The operational form you choose affects your…
Organising your work7.12.2020