Tax status
Artists do not enjoy a particular tax status.

Exemptions regarding temporary import duties on cultural products
Artists’ unions and cultural institutions with a ‘non-profit’ status enjoy privileges granted by paragraph 7.11 of the Law of Ukraine on Taxation of the Corporate Profit (n°334-BP, 28 December 1994).  The law stipulates that, in most cases, the income of non-profit organisations is tax-exempted.  Changes made to the Basic Laws of Ukraine on Culture (n°275CrIII from October 4, 2001) regulate the activity of such organisations in the sphere of culture. 

Royalties
Royalties are taxed as any other income.

Currently, there is no tax regime for the marketing, import and export of cultural products. The appropriate law, however, is elaborated in parliament.


Source: Ukrainian Centre of Cultural Studies, December 2003.