The art tax is a statutory fee related to the public sale of works of art with a value of over NOK 2,000. The fee also applies to artistic decoration projects and commissioned works. The purpose of the fee is to ensure that the artists receive a share of the income from the sale of their work.
Businesses that sell works of art are obliged to report the payments of the art tax. This takes place via the company's website, where information about the tax and its calculation becomes available to relevant parties. The art tax helps to support artistic activity and promote the value of art in society.
