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Tax deduction on fine art photo prints

The purchase of a fine art photo print from a company or a professional allows you to reduce your taxes under certain conditions.


Which works qualify for the deduction?

To benefit from this deduction, the company must display the work of art in a place accessible free of charge to the public or to employees, except in their offices, for 5 years. This period corresponds to the year of acquisition and the following 4 years.


Who is eligible for this tax deduction? 

This tax benefit applies only to sole proprietorships subject to income tax in the BIC category, or to companies subject to corporate income tax.

Private individuals are not concerned. 


How do I claim the deduction?

The purchase price of the work of art can be deducted from taxable income in the year of acquisition and the following 4 years, without any accounting entry. This is done in equal fractions, i.e. 1/5th (20%) each year.

To put it simply: the deduction is made over 5 years, 20% per year. 


To find out more: 

Please visit the French Ministry of the Interior website (link).

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