ART SALE
Art tax
When selling art, an art tax of 5% must be paid as a general rule, in addition to the sale price. The fee applies to sales of art with a selling price of over NOK 2,000.
Bildende Kunstneres Hjelpefond (BKH) collects and manages the art tax. Here you can read more about it and how to pay in https://kunstfond.no/kunstavgot-for-kunstnere
When you pay art tax, you also help to ensure that the artist funds are maintained and benefit artists.
Artists should note that sales subject to art tax must be reported unsolicited, and everyone who sells art has a responsibility to know the regulations that apply to their business.
Exhibition remuneration
An agreement has been concluded between the state and the artists' organizations on exhibition remuneration. At state exhibitions or at exhibitions where the state contributes with direct grants and the exhibited works are owned by the artist, you as the exhibitor are entitled to exhibition remuneration. The main rule is that the remuneration must be paid directly to the exhibitor one month after the exhibition has ended. To find out how much you are entitled check Norske Billedkunstnere (NBK) and the Excel sheet to calculate it (vederlagskalkulator) .