Successful bidders receive an invoice with taxes applied according to their account preferences. To update or change these preferences, please 

visit your account. An item's status and the delivery method chosen can also affect local taxes that apply to your purchase.  


The final amount due will always include the hammer price (HP), buyer’s premium (BP), overhead premium (OP) if applicable and, for certain locations, a resale right royalty (when an EEA artist’s work is resold, for lots that are marked with the symbol ⊕).

Below is a simplified table for your convenience. Additional information about taxes and any eligible refunds can be found in our Guide for Buyers: VAT & Other Tax Information. Note that Sotheby’s is unable to provide tax advice and recommends buyers obtain their own advice in this regard. 


France, Italy, Germany, Switzerland
In-person collection

Local VAT on BP and OP + potential other VAT according to the status of the lot

Sotheby's shipper

Deliveries within the EU:

Local VAT on BP and OP + potential other VAT according to the status of the lot


Deliveries to the US:

Final delivery address will dictate US sales tax


Deliveries outside the EU:

Local taxes may become payable upon import of items


United Kingdom

In-person collection

Local VAT on BP and OP + potential other VAT according to the status of the lot

Sotheby's shipper

Deliveries within the UK: 

Local VAT on BP and OP + potential other VAT according to the status of the lot


Deliveries to the US:

Final delivery address will dictate US sales tax

Deliveries outside the UK:

Local taxes may become payable upon import of items


United States

In-person collection

NYC sales tax

Sotheby's shipper

Deliveries within the US:

Final delivery address will dictate US sales tax


Deliveries outside the US: 

Local taxes may become payable upon import of items


Hong Kong

In-person collection

-

Sotheby's shipper

Deliveries outside HK:

Local taxes may become payable upon import of items


Deliveries to the US:

Final delivery address will dictate US sales tax


Singapore

In-person collection

Local GST on Hammer, BP, and OP

Sotheby's shipper

Deliveries outside SG:

Local taxes may become payable upon import of items


Deliveries to the US:

Final delivery address will dictate US sales tax


Saudi Arabia

In-person collection

Local GST on Hammer, BP, and OP

Sotheby's shipper

Deliveries outside SA:

Local taxes may become payable upon import of items


Deliveries to the US:

Final delivery address will dictate US sales tax


Abu Dhabi, Dubai

In-person collection

Local GST on Hammer, BP, and OP

Sotheby's shipper

Deliveries outside UAE:

Local taxes may become payable upon import of items


Deliveries to the US:

Final delivery address will dictate US sales tax