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

Client's shipper

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

Client's shipper

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

Client's shipper

Deliveries within the US:

We are required to collect sales tax on any purchased item collected by a client’s shipper if the shipper is not a common carrier, regardless of ultimate destination of the property, unless the purchase is made for resale and a valid resale exemption certificate is on file.


Deliveries outside the US:

If a freight-forwarder registered with the Transportation Security Administration (TSA) is hired to deliver property outside of the US, no sales tax would be due  


New York / New Jersey:  

NY and NJ recognize shippers such as the United States Postal Service, United Parcel Service, FedEx or like carriers as common carriers for sales tax purposes

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

-

Client's shipper

-

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

Client's shipper

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