Kunstavgiften/The Art Tax is applicable to art sales where the sale price exceeds 2 000 NOK

Inger Sitter: Parafrase over Trondhjemsrosen, 1991, © Inger Sitter / BONO 2016.

Foto: Dag Andre Ivarsøy © Nasjonalmuseet

Art sales

When works of art are sold, 5 % Art Tax is payable in addition to the sale price. In some cases, where the work is sold for more than 50 000 EUR, the percentage of Art Tax payable may be lower. Generally the seller of the work, or the art market professional brokering the deal, is responsible for reporting and payment of The Art Tax.

Work out correct amount of Art Tax payable by using our calculator.

Public art, commissions etc.

The Art Tax is also applicable when a work of art is purchased directly from the artist in the event that the work is a piece of public art, commissioned work or a submission to a competition. In such cases, the owner of the work, once it is completed, is responsible for the reporting and payment of The Art Tax.

What is the purpose of The Art Tax, and how are the funds allocated?

The revenue is collected when art is sold and benefits artists and rightsholders through both collective and individual allocation schemes. The collective schemes are managed by Bildende Kunstneres Hjelpefond/The Artists’ Relief Fund (BKH) and consist of grants, awards and other allocation schemes. The individual distribution scheme, the artists’ Resale Right, is administered by Billedkunst Opphavsrett i Norge/The Norwegian Visual Artists’ Copyright Society (BONO) and is a royalty paid to the artist who has created the work that has been sold. Formally, through law and authorization, BKH and BONO are responsible for separate parts of the Art Tax. However, the two organisations collaborate extensively together on joint reporting and collection of the Art Tax.

Reporting and payment

The art tax should be reported and paid within the following dates: 

  • 10. June - for sales occuring in January, February, March and April 
  • 10. October - for sales occuring in May, June, July and August 
  • 10. February - for sales occuring in September, October, November and December (previous year)

For more detailed information in Norwegian, please refer to our Q&A page, spørsmål og svar.

If you have any questions regarding Kunstavgiften/The Art Tax, please contact Kunstavgiften

Email: kunstavgiften@kunstavgiften.no
Phone: 22 47 74 33 (BKH) / 23 10 03 50 (BONO)

For questions about the Resale Right, please contact BONO

Email: bono@bono.no
Phone: 23 10 03 50