Blog

Tax and expenses for touring classical musicians: what agencies should know

31 October 2026 · ArtistHub team

Touring internationally creates tax questions that domestic work does not. Fees may have tax withheld at source, expenses may be deductible in some places and not others, and the artist will need records for their own return. Agencies are not tax advisers, but they handle the paperwork that makes or breaks an artist's tax position. This article is a general overview and not tax advice: rules differ by country and change, so always work with a qualified adviser.

Withholding tax on foreign performers

Many countries tax performers on income from performances given there, even if the performer lives elsewhere. Tax treaties based on the OECD Model Tax Convention contain an article on artistes and sportspersons that generally allows the country where the performance takes place to tax that income. In practice this often means the presenter withholds tax from the fee before paying.

For example, the US Internal Revenue Service publishes guidance for nonresident aliens, and the UK has rules for payments to non-resident entertainers. Each country's tax authority is the source to check.

What agencies should record

Put these on the engagement and the artist's statement (artist statements).

Reduced withholding and treaty relief

Some countries allow reduced withholding if the artist provides certain forms or the engagement meets conditions. The process and deadlines vary. Ask presenters early what they need, and include responsibility for tax paperwork in the engagement contract (engagement contract clauses).

Expenses

Typical touring expenses include travel, accommodation, local transport, visa fees, coaching and accompanists. Whether and where they can be deducted depends on local rules. Encourage artists to keep receipts and to separate costs reimbursed by presenters from those they paid themselves. ArtistHub's expenses and tax areas let the agency record costs and keep them with the engagement.

Commission and withholding

Your management agreement should say whether commission is calculated on the fee before or after tax withheld at source (commission guide, agreement template).

VAT on agency services

Whether you charge VAT or sales tax on commission depends on your country, registration and the client's location. Set the rules with your accountant and apply them consistently (invoicing guide).

Visas are separate

Permission to work and tax are different matters. See visas for touring musicians.

An end-of-year pack for artists

1. List of engagements with gross fees by country.
2. Tax withheld by country with certificates.
3. Commission charged and VAT.
4. Expenses recharged, with receipts.
5. Payouts received.

Producing this pack from one system takes minutes instead of days.

A practical workflow for each international engagement

1. At casting stage, note the country and ask the presenter how they handle tax for non-resident performers.
2. In the engagement contract, record who is responsible for tax paperwork and any forms needed to reduce withholding.
3. Before the engagement, send the presenter any forms or certificates they request, on time.
4. When payment arrives, record gross fee, tax withheld, net received and the date.
5. Request a certificate or statement of tax withheld if the presenter does not send one automatically.
6. Add everything to the artist's statement for the period.
7. At year end, produce the artist's pack for their adviser.

Questions to ask presenters

• Will tax be withheld from the fee, and at what stage?
• Are there forms the artist can submit to reduce or adjust withholding, and by when?
• Will you provide a certificate or statement of tax withheld?
• Are travel and housing paid directly by you, or reimbursed, and how are they treated?
• Is VAT or sales tax charged on any part of the fee or on our commission invoice?

Write the answers on the engagement record so the next engagement with the same presenter starts from known facts.

Common mistakes

• Treating the net amount received as the fee, which loses the record of tax withheld.
• Missing the deadline for forms that would have reduced withholding.
• Mixing reimbursed travel with fees, which confuses both tax and commission.
• Not keeping certificates, so the artist cannot evidence tax paid abroad.
• Applying commission to the wrong base because the agreement does not say how withholding is treated.

Working with advisers

The agency's job is to keep complete and accurate records; the artist's tax adviser uses them. Agree with artists which adviser receives the year-end pack, and in what format. For artists with complex international careers, specialist advisers who understand performers' taxation are worth the cost. The agency should also have its own accountant for VAT and its own tax position.

Where software helps

Recording withholding and expenses on each engagement, rather than in a separate sheet, means the information is available when statements and year-end packs are prepared. ArtistHub keeps finance, expenses and tax records with contracts and invoices, so the pack can be assembled from the same records the agency already uses (statements guide).

FAQ

Do foreign performers pay tax where they perform?

Often, yes. Many tax treaties allow the country of performance to tax performers' income, and presenters may withhold tax from the fee. Check the specific country's rules.

Should commission be calculated before or after withholding tax?

That depends on the management agreement. Define it explicitly.