Yes, art commissions are taxed in most places, just like other forms of income. When you receive payment for an art commission, whether it’s for a painting, illustration, sculpture, or digital art, it’s generally considered taxable income. This means you’ll need to report it on your tax return. The specific rules and the type of taxes you’ll owe can vary significantly depending on your country and even local regulations within that country.
In Belgium, for instance, income from artistic activities, including commissions, can be subject to different tax regimes. Artists often operate as self-employed individuals, and their income is treated as professional income. There are special considerations, such as the “attestation of work in the arts” or the “arts worker” status, which can offer specific social security and tax benefits, including a favorable tax regime for copyright income, which can apply to certain artistic creations.
It’s crucial for artists to keep meticulous records of all income from commissions, as well as any related expenses. Deductible expenses can include art supplies, studio rent, marketing costs, and professional development. Consulting with a tax professional who specializes in artists or self-employed individuals is always recommended to ensure you’re compliant with local tax laws and to help you navigate the complexities of deductions and reporting.