Income from Artistic Activity (Amendment) Rules, 2025

L.N. 137 of 2025

INCOME TAX ACT

(CAP. 123)

Income from Artistic Activity (Amendment) Rules, 2025

IN EXERCISE of the powers conferred by articles 56(26A)(c)

and 96 of the Income Tax Act, the Minister responsible for finance, has

made the following rules:-

(1) The title of these rules is the Income from Artistic Citation and

Activity (Amendment) Rules, 2025 and these rules shall be read and commencement.

construed as one with the Income from Artistic Activity Rules, S.L. 123.211.

hereinafter referred to as the "principal rules".

(2) These rules shall come into force from the year of

assessment 2026.

Paragraph (b) of rule 3 of the principal rules shall be Amends rule 3

of the principal

substituted by the following new paragraph

rules.

"(b) the tax at the rate provided for in the said article

56(26A) of the Act shall be chargeable on the amount of the net

income so derived following of any deductions allowable in

terms of article 14 of the Act in respect of expenses incurred in

the production of such income and shall be applied to an amount

not exceeding fifty thousand euro (€50,000);".

Rule 4 of the principal rules shall be substituted by the Substitutes rule

4 of the

following new rule

principal rules.

(1) When the net income derived by an

"Tax on the excess.

individual from an artistic activity to which article

56(26A) of the Act applies, following any deductions

allowable in terms of article 14 of the Act in respect of

expenses incurred in the production of such income,

exceeds the amount mentioned in paragraph (b) of rule

3, the said individual shall report such excess in a tax

return submitted in accordance with article 10 of the

Income Tax Management Act.

(2) The income that shall be reported in a return

in accordance with sub-rule (1) shall form part of the

chargeable income of the individual in question and shall

be subject to tax at the rates laid down in article 56(1)(a)

or (b) of the Act. The provisions of article 90A of the

Act shall not apply to such income.".

4. Rule 6 of the principal rules shall be deleted.

€0.18