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Tax rates in Europe
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Tax rates in Europe
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v
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Payroll and income tax by OECD Country
This is a list of the maximum potential tax rates around Europe for certain income brackets. It is focused on three types of taxes: corporate, individual, and value added taxes (VAT). It is not intended to represent the true tax burden to either the corporation or the individual in the listed country.
Contents
1 Summary list
2 Per country information
2.1 Austria
2.2 Portugal
2.3 Germany
2.4 Netherlands
2.5 France
2.6 Finland
2.7 Spain
2.8 Italy
2.9 United Kingdom
2.10 Denmark
3 See also
4 References
5 Sources
6 External links
Summary list[edit]
The quoted income tax rate is, except where noted, the top rate of tax: most jurisdictions have lower rate of taxes for low levels of income. Some countries also have lower rates of corporation tax for smaller companies. In 1980, the top rates of most European countries were above 60%. Today most European countries have rates below 50%.[1]
Country
Corporate tax
Maximum income tax rate
Standard VAT rate
Albania[2] 15% 23%[3] 20%
Austria 25% 55%[4] 20%[5] (Reduced rates 10% + 13%)[6]
Belarus 18% 15% 20%[2]
Belgium[7] 29% (25% from 2020. For SME's 20% from 2018 on the first €100,000 profit)[7] 50% (excluding 13.07% social security paid by the employee and also excluding 32% social security paid by the employer) 21% (Reduced rates of 6% and 12%)[5]
Bosnia and Herzegovina[8][9] 10% 41-43% (Depending on administrative entity) 17%
Bulgaria[10] 10% 10% (additional 12.9% by the employee for social security contributions, i.e. health insurance, pension and unemployment fund); and additional 17.9% by the employer for various social security contributions)[11] 20%[5] (Reduced rates 9%)[6]
Croatia 18% (Reduced rate 12% for small business) 40% (excluding 35.2% total sum of insurances levied on income) 25% (Reduced rates 13% + 5%)(Reduced rates 9%)[6]
Cyprus 12.5% 35% 19% (Reduced rates 5% + 9%)(Reduced rates 9%)[6]
Czech Republic 19% 53.5% (15% income tax + 6.5% by employee + 25% by employer (2.3% healthcare + 21.5% social security + 1.2% state policy of employment) + 7% solidarity contribution (assuming income is above 1 277 328 CZK per year)) 21% (reduced rates of 15% and 10%)[5]
Denmark 22% 55.56% (including 8% social security paid by the employee but excluding 0.42–1.48% church tax imposed on members of the national Church of Denmark) 25% (reduced rate 0% on transportation of passengers and newspapers normally published at a rate of more than one issue per month)[5]
Estonia 20% CIT on distributed profit. 14% on regular distribution. 0% on undistributed profits. [12] 20% (+ 2.4% of unemployment insurance tax, 0.8% paid by employer, 1.6% paid by employee and 33% social security which is paid before gross wage by employer) around 57,8% in total 20% (reduced rate 9%)[5]
Finland 20% 25% to 67% depending on the net income and municipality, including 7.8%[13] [14][15] social insurance fees, employee unemplayment payment and employer unemployment payment, which is on average 18% (2018).[13] 24%[5][16] (reduced rate of 14% for groceries and restaurants, 10% for books, medicine, transport of passengers and some others)
France 33.3% (36.6% above €3.5M, 15% below €38k)[17] 49% (45% +4% for annual incomes above €250,000 for single taxpayers or above €500,000 for married couples) [18] + social security and social contribution taxes at various rates, for example 17,2 % for capital gains, interests and dividends. 20% (reduced rate of 10%, 5.5%, 2.1% and 0% for specific cases like some food, transportation, cultural goods, etc.)[5][19]
Germany 22.825% (few small villages) to 32.925% (in Munich) depending on the municipality. This includes the 15% CIT, 5.5% solidarity surcharge plus the trade tax payable to the municipality. 47.475% which includes 45% income tax and 5.5% solidarity surcharge based on the total tax bill for incomes above €256,304. The entry tax rate is 14% for incomes exceeding the basic annual threshold of €9,000. 19% (reduced rate of 7% applies e.g. on sales of certain foods, books and magazines, flowers and transports)[5]
Georgia 15% 20% 18%
Greece 29% 65.67% (45% for >€40,000+ 7.5% Solidarity Tax for >€40000)+(26.95% Social Security for employees or up to 47.95% for private professionals) 24%[5] (Reduced rates 13% and 5%)[6]
Hungary 9% 15% (additional contributions at 10% Social Security by employee and 22% Social Security by employer and health care 7% by employer) 27%[5][20][21] (Reduced rates 18% and 5%)[6]
Iceland 20%[22] 36.94% from 0 - 834.707 and 46.24% over 834.707 kr (2017)[23] 24% (12% reduced rate)[22]
Ireland 12.5% for trading income
25% for non-trading income
40% over €34,550 for single, €42,800 for married taxpayers. 23% [24]
Isle of Man 0%[25] 20% plus national insurance of under 12.8%[25] Same as United Kingdom (see below)[26]
Italy 27.9% (24% plus 3.9% municipal) 45.83% (43% income tax + 2.03% regional income tax + 0.8% municipal income tax) 22%[5] (Reduced rates 10%, 5%, 4%)[6]
Latvia 20% CIT on distributed profit. 0% on undistributed profits. 31.4%[27] 21% (reduced rates 12% and 0%)[28]
Liechtenstein 12.5% (2.5% on IP and royalties) 28% (max. 8% national and 20% municipal income tax) plus 4% of the taxpayer's net worth is subject to the same rate as wealth tax. 0% on capital gains. 8% / 2.5% (till 31.12.2017)
7.7% / 2.5% (from 01.01.2018)[29]
Lithuania 15% (5% for small businesses with up to 10 employees and up to €300,000 income) 55.2% (effective tax rates: 25.5% social insurance (nominally it is 31.2% payable by employer + 3% payable by employee), 15.6% income (nominal rates are 6% for health insurance nominal plus 15% direct income)), applies to annual income of over €15,000[30] annual tax allowance for children is €2,400 (per child) 21% (Reduced rates 5%, 9%)[6]
Luxembourg 29.22% (commercial activity); 5.718% on intellectual property income, royalties. 43.6% (40% income tax + 9% solidarity surcharge calculated on the income tax)[31] 17%[5] (Reduced rates 3%, 8%, 14%)[6]
Republic of Macedonia[32] 10% 37% [33] (includes income tax 10%, mandatory state pension 18%, mandatory public health insurance 7.3%, mandatory unemployment insurance 1.2%, mandatory personal injury insurance 0.5%) 18%
Malta 35% (6/7 or 5/7 tax refunds gives an effective rate of 5% or 10% for most companies[34]) 35% 18%[5] (Reduced rates 5%, 7%)[6]
Monaco 0% (>75% revenue within Monaco) or 33.33%[35]
Montenegro 9%[36] 12.65% (11% income tax + 15% of the income tax bill to the municipality)[36] 17%[36]
Netherlands 25% above €200,000 of profit and otherwise 20%[37] The Netherlands makes generous secret tax deals with huge multinationals.[neutrality is disputed][38] 52%[39] (55.6% including income dependent tax reduction for incomes between €67,072-121,972)[40] 21%[41] (reduced rate of 6% and 0% for some goods and services)
Norway[42][43] 23%[44] (22% in 2019) 46.6% (53.2% including 14.1% social security contribution by employer. All taxes include 8.2% pension fund payments). 25% (reduced rate of 15% for groceries, and 10% for transport and culture.)
Poland 19% 32% 23% (reduced rates of 5% and 8%)[5]
Portugal 21% 82.75% where 48% + 3% special contribution Income tax and (additional contributions at 11% Social Security by employee and 23.75% Social Security by employer) 23% (reduced rates 13% and 6%)
Romania Revenue <€1m: 1% of all sales
Revenue >€1m: 16% on profit Employee: 41.5% [10% income tax (out of gross minus pension & health deductions), 25% pension contribution (out of gross), 10% health contribution (out of gross)] - Gross incomes below RON 3,600 benefit from personal deductions of up to RON 1,310 from taxable income.
Employer: 2.25% (compulsory work insurance)[45] 19% (reduced rates of 9% and 5%)[46]
Russia 20% 13% straight tax + 29% social tax (paid by company) + social insurance from 0,5% to 2,5% depending on traumatism risk. In total ca. 43%. 18%
Serbia 15% 52% (capital gains tax 15%, standard income tax rate 10%, additional contributions by employee: 13% state pension fund, 6.5% state health fund, 0.5% unemployment fund; additional contributions by employer: 11% state pension fund, 6.5% state health fund, 0.5% unemployment; maximum contributions capped (amount changing monthly); additional tax for higher salaries (after 3 times average salary additional 10%, after 6 times average salary additional 15%)),[47][48][49] 20%
Slovakia 22% [50] 50% (income tax 19% + 25% for the part of annual income greater than € 35,022.31; additional contributions at 4% mandatory health insurance by employee and 10% by employer, 9.4% Social Security by employee and 25.2% by employer) 20%[5] (10% reduced rate)
Slovenia[51] 22% 50% 22%[5] (reduced rate 9.5%) – from 1 July 2013
Spain 25% 45% maximum Income tax rate. Not including employee contribution of 6.35% Social Security tax, 4.7% pension contribution tax, 1.55% unemployment tax, 0.1% worker training tax. Not including employer contribution of 23.6% Social security tax, 5.5% unemployment tax, 3.5% (or more) workers comp tax, worker training tax .06%, 0.2% FOGOSA tax (employment tax in case of company bankruptcy). 21%[5] (reduced rates 10% and 4%)
Sweden 22% (21.4% 2019, 20.6% 2021) 69,8% including social security paid by employer[52] 25%[5] (reduced rates 12% and 6%)
Switzerland 16.55% 22.5% (Kanton Zug, Gemeinde Walchwil) to 46% (Kanton Geneve), average rate 34%. These taxes do not include social security that is private and not income based (e. ) [53] 8% / 2.5% (till 31.12.2017)
7.7% / 2.5% (from 01.01.2018[54]
Ukraine 18% 17% 20%
United Kingdom 19% (17% from 2020)[55] 47% (45% income tax + 2% NI) - theoretically, NI could reach 12%, but in practice it's never combined with the higher income tax rate
62% for earnings between £100,000 - £123,000 (40% higher rate tax + removal of tax free personal allowance + 2% NI)
45% (additional rate) income tax on annual income above £150,000, 40% (higher rate) between £43,001 and £150,000, 20% (basic rate) between £0 and £43,000. There is also a National Insurance levy between 2% and 13.8% for employees and self-employed individuals but capital gains and dividend income is not subject to NI. The first £11,000 is tax-free if your annual income is below £100,000.
Capital gains is taxed at 10% (or 18% on residential property) for basic rate taxpayers and 20% (or 28% on residential property) for higher and additional rate taxpayers. Dividend income from UK companies is taxed at 7.5% for basic rate taxpayers, 32.5% for higher rate taxpayers and 38.1% for additional rate taxpayers.
20% (reduced rate of 5% for home energy and renovations, 0% for life necessities – groceries, water, prescription medications, medical equipment and supplies, public transport, children's clothing, books and periodicals)[5]
Per country information[edit]
Austria[edit]
Austrian income taxation is determined by §33 of Austrian Income Tax Code (Einkommensteuergesetz - EStG)
Annual Income [€]
Taxation Rate [%]
0 - 11,000 0
11,001-18,000 25
18,001-31,000 35
31,001-60,000 42
60,001 - 90,000 48
>90,000 50
It should be noted that until the end of the year 2020 an additional tax (55%) will affect income of over 1 million €.
Portugal[edit]
Income tax in Portugal depends on the number of people in the household. The taxable income is calculated based on the number of household and marital status.
Main article: Taxation in Portugal
Taxable income
Tax on this income
Up to €7,091 14.5%
€7,091 and €10,700 23%
€10,700 and €20,261 28.5%
€20,261 and €25,000 35%
€25,000 and €36,856 37%
€36,856 and €80,640 45%
€80,640 and €250,000 50.5%
Over €250,000 53%
The above values include the special solidarity income tax.
To the above taxes should be added 11% of social securtity contribution by the employee.
Germany[edit]
Main article: Taxation in Germany § Income tax for residents
German income tax comprises 5 income tax bands, with the first two being based on a totally Progressive tax rate and the rest being flat rate. Taxable income is derived after subtracting personal and child allowances from earned income. In addition a number of other deductions may be claimed by German taxpayers.
Personal allowance: €9,000 per adult
Child allowance: €7,428 per child
Annual income above
Annual income below
Marginal tax rate 2018[56]
€0 €9,000 0%
€9,000 €13,996 14% − 23.97%
€13,996 €54,949 23.97% − 42%
€54,949 €260,532 42%
€260,532 - 45%
In Germany, married couples are taxed jointly. This means that the tax liability for the couple is twice the amount resulting from the tariff when inserting the average income of both spouses. Due to the progressive tariff, filing jointly uniformly reduces the total tax burden if spouses' incomes differ.
Netherlands[edit]
Main article: Income tax in the Netherlands § Progressive tax on wages etc. (box 1)
Income tax in the Netherlands (Loonheffing) and social security contributions are combined in one payroll tax. There are no personal tax-free allowances
Annual income Above
Annual income below
Tax rate (including employee social security)[57]
Tax rate (excluding employee social security)
€0 €19,882 33% 1.85%
€19,822 €33,589 41% 10.45%
€33,589 €57,585 42%* 42%*
€57,585 - 52%* 52%*
*) Exclusive income dependend standard tax reductions.

France[edit]
Main article: Taxation in France § List of taxes
Income tax in France depends on the number of people in the household. The taxable income is divided by the number of persons belonging to the household. Each adult counts as one person while the first two children count as half each. From the third child onwards each child counts as one person. Therefore, a household comprising 2 adults and 3 children is considered to be a household of 4 persons for tax purposes
Annual income Above
Annual income below
Tax rate[58]
€0 €5,963 0%
€5,963 €11,896 5.5.%
€11,896 €26,420 14%
€26,420 €70,830 30%
€70,830 - 41%
Finland[edit]
Main article: Taxation in Finland
The total Finnish income tax includes the income tax dependable on the net salary, employee unemployment payment, and employer unemployment payment. [59] [60] The tax rate increases very progressively rapidly at 13 ke/year (from 25% to 48%) and at 29 ke/year to 55% and eventually rearches 67% at 83 ke/year, while little decreases at 127 ke/year to 65%. The middle-income person will get 44 euros from every 100 euros the employer puts on the work. The GP will then again get from every extra 100 euros that the employer puts on the work only 33 euros. Some sources do not include the employer unemployment payment, for instance Veronmaksajat -organisation. [61] [62]
Annual income at
Tax rate (including employer unemployment payment)
€13,000 25%
€33,000 57%
€47,000 60%
€83,000 67%
€94,000 66%
€127,000 65%
Spain[edit]
Spanish income tax includes a personal tax free allowance and an allowance per child. In 2012 a special temporary surcharge was introduced as part of austerity measures to balance the budget. The personal allowance currently stands at €5,151.
1st child €1,836
2nd child €2,040
3rd child €3,672
4th & subs €4,182
Annual income above
Annual income below
Tax rate (excluding temporary surcharge)
Tax rate (including temporary surcharge)[63]
€0 €5,150 0% 0%
€5,150 €17,707.20 24% 24.75%
€17,707.20 €33,007.20 28% 30%
€33,007.20 €53,407.20 37% 40%
€53,407.20 €120,000.20 43% 47%
€120,000.20 €175,000.20 44% 49%
€175,000.20 €300,000.20 45% 51%
€300,000.20 - 45% 52%
Italy[edit]
Main article: Taxation in Italy
Personal Allowance: €800 per adult[citation needed]
Allowance per child: €1,120
Annual income Above
Annual income below
Tax rate[64]
€0 €15,000 23%
€15,000 €28,000 27%
€28,000 €55,000 38%
€55,000 €75,000 41%
€75,000 - 43%
United Kingdom[edit]
Main article: Taxation in the United Kingdom § Personal taxes
Income tax for the United Kingdom is based on 2016/17 tax bands. The current tax free threshold on earnings is £11,500.[65] The relief is tapered by £1 for every £2 earned over £100,000.
Annual income above
Annual income below
Tax rate[66]
£0 £11,850 0%
£11,500 £45,000 20%
£45,000 £150,000 40%
£150,000 - 45%
Denmark[edit]
Main article: Taxation in Denmark
See also[edit]
List of countries by tax revenue as percentage of GDP
VAT rates
Tax Freedom Day
Tax haven
Tax rates around the world
References[edit]
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Jump up ^ {fi} https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48846/valtion-tuloveroasteikko-2018/
Jump up ^ {fi} https://www.veronmaksajat.fi/luvut/Laskelmat/Palkansaajan-veroprosentit/
Jump up ^ {fi} https://www.veronmaksajat.fi/luvut/Laskelmat/palkkakuitti/
Jump up ^ {es} http://www.abc.es/20111231/economia/abci-tabla-recortes-201112310831.html
Jump up ^ Redazione internet Agenzia Entrate. "Agenzia delle Entrate - Income tax for individuals". .agenziaentrate.gov.it. Archived from the original on 2014-04-13. Retrieved 2014-04-15.
Jump up ^ "Tax and tax credit rates and thresholds for 2016-17 - GOV.UK". www.gov.uk. Retrieved 2016-06-15.
Jump up ^ "HM Revenue & Customs: Income Tax allowances". Hmrc.gov.uk. Retrieved 2014-04-15.
Sources[edit]
FITA Country Profiles
External links[edit]
The Tax Foundation
VAT Rates Applied in the Member States of the European Union, 1 July 2013, European Commission
Excise duties on alcohol, tobacco and energy, 1 July 2013, European Commission
HM Revenue & Customs: Corporation Tax rates
European VAT Rates
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Gens de couleur
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It has been suggested that this article be merged with Free people of color. (Discuss) Proposed since January 2017.
Gens de couleur is a French term meaning "people of color". The term was commonly used in France's West Indian colonies prior to the abolition of slavery, where it was a short form of gens de couleur libres (French: [ʒɑ̃ də kulœʁ libʁ], free people of color). It referred specifically to free people of mixed-race, primarily European and African.[1]
In some cases, planters or other relatively wealthy white men took slave women or free women of mixed race as concubines. If the woman was enslaved, the man might free her and their children, adding to the class of free people of color. Such planters often sent their mixed-race sons to France for education and service in the military, and sometimes settled property on them. Prior to the Haitian Revolution, Saint-Domingue was legally divided into three distinct groups: free whites (who were divided socially between the plantation-class grands blancs and the working-class petits blancs), freedmen (affranchis), and slaves. More than half of the affranchis were gens de couleur libres. In addition, maroons (runaway slaves) were sometimes able to establish independent small communities and a kind of freedom in the mountains, along with remnants of Haiti's original Taino people.
History[edit]
At the time when slavery ended in the colony in 1793, there were approximately 28,000 anciens libres ("free before") in Haiti. The term was used to distinguish those who were already free, compared to those liberated by the general emancipation of 1793. About 16,000 of these anciens libres were gens de couleur libres. Another 12,000 were black slaves who had either purchased their freedom or had received it from their masters for various reasons.
Regardless of their ethnicity, freedmen had been able to own plantations and often owned large numbers of slaves themselves. The slaves were generally not friendly with the freedmen, who sometimes portrayed themselves as bulwarks against a slave uprising. As property owners, freedmen tended to support distinct lines set between their own class and that of slaves. Often working as artisans, shopkeepers or landowners, the gens de couleur frequently became quite prosperous, and many prided themselves on their European culture and descent. They were often well-educated in the French language, and they tended to scorn the Haitian Creole language used by slaves. Most gens de couleur were Roman Catholic, and many denounced the Vodoun religion originating in Africa.
Under the ancien régime, despite the provisions of equality nominally established in the Code Noir, the gens de couleur were limited in their freedoms. They did not possess the same rights as white Frenchmen, specifically the right to vote. Most supported slavery on the island, at least up to the time of the French Revolution. But they sought equal rights for free people of color, which became an early central issue of the Haitian Revolution.
The primary adversary of the gens de couleur before and into the Haitian Revolution were the poor white farmers and trademen of the colony, known as the petits blancs (small whites). Because of the freedmen's relative economic success in the region, the white farmers often resented their social standing and worked to keep them shut out of government. Beyond financial incentives the free coloreds caused the poor whites further problems in finding women to start a family because the successful mulattoes often won the hands of the small number of eligible bachelorettes on the island. With growing resentment, the working class whites monopolized assembly participation and caused the free people of color to look to France for legislative assistance.
The free people of color won a major political battle on May 15, 1791 when the National Assembly in France voted to give full French citizenship to free men of color. The decree restricted citizenship to those persons who had two free parents. The free people of color were encouraged, and many petits blancs were enraged. Fighting broke out over exercising the National Assembly's decree. This turmoil played into the slaves' revolts on the island.
In their competition for power, both the poor whites and free coloreds enlisted the help of slaves. By doing this, the feud helped to disintegrate class discipline and propel the slave population in the colonists to search further inclusion and liberties in society. As the slave rebellion in the north of the island wore on, many free people of color abandoned their earlier distance from the slaves. A growing coalition between the free coloreds and the former slaves was essential for the eventual success of the Haitians to expel French influence.
However, the former slaves and the anciens libres remained segregated in many respects. Their animosity and struggle for power erupted in 1799. The competition between the gens de couleur led by André Rigaud and the black Haitians led by Toussaint Louverture devolved into the War of the Knives.
After their loss in that conflict, many wealthy gens de couleur left as refugees to France, Cuba, Puerto Rico, the United States and elsewhere. Others, however, remained to play an influential role in Haitian politics.
See also[edit]
Affranchi
Louisiana Creole people
Creoles of color
Free people of color
Mulattoes
Notes[edit]
Jump up ^ Brickhouse, Anna (2009). Transamerican Literary Relations and the Nineteenth-Century Public Sphere. Cambridge University Press. p. 91. ISBN 978-0521101011.
Retrieved from "https://en.wikipedia.org/w/index.php?title=Gens_de_couleur&oldid=778597342"
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Ethnic groups in the Caribbean
People of Saint-Domingue
History of the Caribbean
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Person of color
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Printmaking
From Wikipedia, the free encyclopedia
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This article is about techniques of printmaking as a fine art. For the history of printmaking in Europe, see Old master print. For the Japanese printmaking tradition, see Ukiyo-e.
Mount Fuji, from the Thirty-six Views of Mount Fuji, color woodcut by Katsushika Hokusai
Rembrandt, Self-portrait, etching, c.1630
Francisco Goya, There is No One To Help Them, Disasters of War series, aquatint c.1810
Printmaking is the process of making artworks by printing, normally on paper. Printmaking normally covers only the process of creating prints that have an element of originality, rather than just being a photographic reproduction of a painting. Except in the case of monotyping, the process is capable of producing multiples of the same piece, which is called a print. Each print produced is not considered a "copy" but rather is considered an "original". This is because typically each print varies to an extent due to variables intrinsic to the printmaking process, and also because the imagery of a print is typically not simply a reproduction of another work but rather is often a unique image designed from the start to be expressed in a particular printmaking technique. A print may be known as an impression. Printmaking (other than monotyping) is not chosen only for its ability to produce multiple impressions, but rather for the unique qualities that each of the printmaking processes lends itself to.
Prints are created by transferring ink from a matrix or through a prepared screen to a sheet of paper or other material. Common types of matrices include: metal plates, usually copper or zinc, or polymer plates for engraving or etching; stone, aluminum, or polymer for lithography; blocks of wood for woodcuts and wood engravings; and linoleum for linocuts. Screens made of silk or synthetic fabrics are used for the screenprinting process. Other types of matrix substrates and related processes are discussed below.
Multiple impressions printed from the same matrix form an edition. Since the late 19th century, artists have generally signed individual impressions from an edition and often number the impressions to form a limited edition; the matrix is then destroyed so that no more prints can be produced. Prints may also be printed in book form, such as illustrated books or artist's books.
Contents
[hide]
1 Techniques
1.1 Overview
1.2 Woodcut
1.3 Engraving
1.4 Etching
1.5 Mezzotint
1.6 Aquatint
1.7 Drypoint
1.8 Lithography
1.9 Screenprinting
1.10 Monotype
1.11 Monoprint
1.12 Mixed-media prints
1.13 Digital prints
1.13.1 Dye-based inks
1.13.2 Pigment-based inks
1.13.3 Giclée
1.14 Foil imaging
2 Color
3 Registration
4 Protective printmaking equipment
5 See also
5.1 Printmakers by nationality
6 Notes
7 References
8 Further reading
9 External links
Techniques[edit]
External video
Printmaking: Woodcuts and Engravings, Smarthistory
Overview[edit]
Printmaking techniques are generally divided into the following basic categories:
Relief, where ink is applied to the original surface of the matrix. Relief techniques include woodcut or woodblock as the Asian forms are usually known, wood engraving, linocut and metalcut.
Intaglio, where ink is applied beneath the original surface of the matrix. Intaglio techniques include engraving, etching, mezzotint, aquatint.
Planographic, where the matrix retains its original surface, but is specially prepared and/or inked to allow for the transfer of the image. Planographic techniques include lithography, monotyping, and digital techniques.
Stencil, where ink or paint is pressed through a prepared screen, including screenprinting and pochoir.
Other types of printmaking techniques outside these groups include collagraphy and viscosity printing. Collagraphy is a printmaking technique in which textured material is adhered to the printing matrix. This texture is transferred to the paper during the printing process. Contemporary printmaking may include digital printing, photographic mediums, or a combination of digital, photographic, and traditional processes.
Many of these techniques can also be combined, especially within the same family. For example, Rembrandt's prints are usually referred to as "etchings" for convenience, but very often include work in engraving and drypoint as well, and sometimes have no etching at all.
Woodcut[edit]
Artists using this technique include
Albrecht Dürer, Ernst Ludwig Kirchner, Dulah Marie Evans, Hiroshige, Hokusai, Gustave Baumann, Hannah Tompkins, Hussein El Gebaly, Carlos Alvarado Lang
Main article: woodcut
Félix Vallotton, La raison probante (The Cogent Reason), woodcut from the series Intimités, (1898)
Ernst Ludwig Kirchner, Portrait of Otto Müller, 1915
Woodcut, a type of relief print, is the earliest printmaking technique, and the only one traditionally used in the Far East. It was probably first developed as a means of printing patterns on cloth, and by the 5th century was used in China for printing text and images on paper. Woodcuts of images on paper developed around 1400 in Japan, and slightly later in Europe. These are the two areas where woodcut has been most extensively used purely as a process for making images without text.
Woodcuts of Stanislaw Raczynski (1903-1982)
The artist draws a design on a plank of wood, or on paper which is transferred to the wood. Traditionally the artist then handed the work to a specialist cutter, who then uses sharp tools to carve away the parts of the block that will not receive ink. The surface of the block is then inked with the use of a brayer, and then a sheet of paper, perhaps slightly damp, is placed over the block. The block is then rubbed with a baren or spoon, or is run through a printing press. If in color, separate blocks can be used for each color, or a technique called reduction printing can be used.
Reduction printing is a name used to describe the process of using one block to print several layers of color on one print. This usually involves cutting a small amount of the block away, and then printing the block many times over on different sheets before washing the block, cutting more away and printing the next color on top. This allows the previous color to show through. This process can be repeated many times over. The advantages of this process is that only one block is needed, and that different components of an intricate design will line up perfectly. The disadvantage is that once the artist moves on to the next layer, no more prints can be made.
Another variation of woodcut printmaking is the cukil technique, made famous by the Taring Padi underground community in Java, Indonesia. Taring Padi Posters usually resemble intricately printed cartoon posters embedded with political messages. Images—usually resembling a visually complex scenario—are carved unto a wooden surface called cukilan, then smothered with printer's ink before pressing it unto media such as paper or canvas.
Engraving[edit]
Main article: Engraving
"Melencolia I", engraving by Albrecht Dürer, one of the most important printmakers.
The process was developed in Germany in the 1430s from the engraving used by goldsmiths to decorate metalwork. Engravers use a hardened steel tool called a burin to cut the design into the surface of a metal plate, traditionally made of copper. Engraving using a burin is generally a difficult skill to learn.
Gravers come in a variety of shapes and sizes that yield different line types. The burin produces a unique and recognizable quality of line that is characterized by its steady, deliberate appearance and clean edges. Other tools such as mezzotint rockers, roulettes (a tool with a fine-toothed wheel) and burnishers (a tool used for making an object smooth or shiny by rubbing) are used for texturing effects.
To make a print, the engraved plate is inked all over, then the ink is wiped off the surface, leaving only ink in the engraved lines. The plate is then put through a high-pressure printing press together with a sheet of paper (often moistened to soften it). The paper picks up the ink from the engraved lines, making a print. The process can be repeated many times; typically several hundred impressions (copies) could be printed before the printing plate shows much sign of wear, except when drypoint, which gives much shallower lines, is used.
In the 20th century, true engraving was revived as a serious art form by artists including Stanley William Hayter whose Studio 17 in Paris and New York City became the magnet for such artists as Pablo Picasso, Alberto Giacometti, Mauricio Lasansky and Joan Miró.
Etching[edit]
Artists using this technique include Albrecht Dürer, Rembrandt, Francisco Goya, Whistler, Otto Dix, James Ensor, Edward Hopper, Käthe Kollwitz, Pablo Picasso, Cy Twombly, Lucas van Leyden, Carlos Alvarado Lang.
Main article: Etching
Etching is part of the intaglio family (along with engraving, drypoint, mezzotint, and aquatint.) The process is believed to have been invented by Daniel Hopfer (circa 1470-1536) of Augsburg, Germany, who decorated armor in this way, and applied the method to printmaking. Etching soon came to challenge engraving as the most popular printmaking medium. Its great advantage was that, unlike engraving which requires special skill in metalworking, etching is relatively easy to learn for an artist trained in drawing.
The Three Crosses, drypoint by Rembrandt
Etching prints are generally linear and often contain fine detail and contours. Lines can vary from smooth to sketchy. An etching is opposite of a woodcut in that the raised portions of an etching remain blank while the crevices hold ink. In pure etching, a metal (usually copper, zinc or steel) plate is covered with a waxy or acrylic ground. The artist then draws through the ground with a pointed etching needle. The exposed metal lines are then etched by dipping the plate in a bath of etchant (e.g. nitric acid or ferric chloride). The etchant "bites" into the exposed metal, leaving behind lines in the plate. The remaining ground is then cleaned off the plate, and the printing process is then just the same as for engraving.
Mezzotint[edit]
Main article: Mezzotint
An intaglio variant of engraving in which the image is formed from subtle gradations of light and shade. Mezzotint—from the Italian mezzo ("half") and tinta ("tone")—is a "dark manner" form of printmaking, which requires artists to work from dark to light. To create a mezzotint, the surface of a copper printing plate is roughened evenly all over with the aid of a tool known as a rocker; the image is then formed by smoothing the surface with a tool known as a burnisher. When inked, the roughened areas of the plate will hold more ink and print more darkly, while smoother areas of the plate hold less or no ink, and will print more lightly or not at all. It is, however, possible to create the image by only roughening the plate selectively, so working from light to dark.
Mezzotint is known for the luxurious quality of its tones: first, because an evenly, finely roughened surface holds a lot of ink, allowing deep solid colors to be printed; secondly because the process of smoothing the texture with burin, burnisher and scraper allows fine gradations in tone to be developed.
The mezzotint printmaking method was invented by Ludwig von Siegen (1609–1680). The process was used widely in England from the mid-eighteenth century, to reproduce oil paintings and portraits.
Aquatint[edit]
"The sleep of Reason creates monsters", etching and aquatint by Francisco Goya
Main article: Aquatint
A technique used in Intaglio etchings. Like etching, aquatint technique involves the application of acid to make marks in a metal plate. Where the etching technique uses a needle to make lines that retain ink, aquatint relies on powdered rosin which is acid resistant in the ground to create a tonal effect. The rosin is applied in a light dusting by a fan booth, the rosin is then cooked until set on the plate. At this time the rosin can be burnished or scratched out to affect its tonal qualities. The tonal variation is controlled by the level of acid exposure over large areas, and thus the image is shaped by large sections at a time.
Goya used aquatint for most of his prints.
Drypoint[edit]
Main article: Drypoint
A variant of engraving, done with a sharp point, rather than a v-shaped burin. While engraved lines are very smooth and hard-edged, drypoint scratching leaves a rough burr at the edges of each line. This burr gives drypoint prints a characteristically soft, and sometimes blurry, line quality. Because the pressure of printing quickly destroys the burr, drypoint is useful only for very small editions; as few as ten or twenty impressions. To counter this, and allow for longer print runs, electro-plating (here called steelfacing) has been used since the nineteenth century to harden the surface of a plate.
The technique appears to have been invented by the Housebook Master, a south German fifteenth-century artist, all of whose prints are in drypoint only. Among the most famous artists of the old master print: Albrecht Dürer produced three drypoints before abandoning the technique; Rembrandt used it frequently, but usually in conjunction with etching and engraving.
Lithography[edit]
Artists using this technique include
Honoré Daumier, Vincent van Gogh, George Bellows, Pierre Bonnard, Edvard Munch, Emil Nolde, Pablo Picasso, Odilon Redon, Henri de Toulouse-Lautrec, Salvador Dalí, M. C. Escher, Willem de Kooning, Joan Miró, Stow Wengenroth
Main article: Lithography
La Goulue, Lithograph poster by Toulouse-Lautrec.
Lithography is a technique invented in 1798 by Alois Senefelder and based on the chemical repulsion of oil and water. A porous surface, normally limestone, is used; the image is drawn on the limestone with a greasy medium. Acid is applied, transferring the grease to the limestone, leaving the image 'burned' into the surface. Gum arabic, a water-soluble substance, is then applied, sealing the surface of the stone not covered with the drawing medium. The stone is wetted, with water staying only on the surface not covered in grease-based residue of the drawing; the stone is then 'rolled up', meaning oil ink is applied with a roller covering the entire surface; since water repels the oil in the ink, the ink adheres only to the greasy parts, perfectly inking the image. A sheet of dry paper is placed on the surface, and the image is transferred to the paper by the pressure of the printing press. Lithography is known for its ability to capture fine gradations in shading and very small detail.
A variant is photo-lithography, in which the image is captured by photographic processes on metal plates; printing is carried out in the same way.
Screenprinting[edit]
Artists using this technique include
Josef Albers, Ralston Crawford, Gene Davis. Robert Indiana, Roy Lichtenstein, Julian Opie, Bridget Riley, Edward Ruscha, Andy Warhol, and Carlos Alvarado Lang.
Main article: Screenprinting
Screenprinting (occasionally known as "silkscreen", or "serigraphy") creates prints by using a fabric stencil technique; ink is simply pushed through the stencil against the surface of the paper, most often with the aid of a squeegee. Generally, the technique uses a natural or synthetic 'mesh' fabric stretched tightly across a rectangular 'frame,' much like a stretched canvas. The fabric can be silk, nylon monofilament, multifilament polyester, or even stainless steel.[1] While commercial screenprinting often requires high-tech, mechanical apparatuses and calibrated materials, printmakers value it for the "Do It Yourself" approach, and the low technical requirements, high quality results. The essential tools required are a squeegee, a mesh fabric, a frame, and a stencil. Unlike many other printmaking processes, a printing press is not required, as screenprinting is essentially stencil printing.
Screenprinting may be adapted to printing on a variety of materials, from paper, cloth, and canvas to rubber, glass, and metal. Artists have used the technique to print on bottles, on slabs of granite, directly onto walls, and to reproduce images on textiles which would distort under pressure from printing presses.
Monotype[edit]
Monotype by the technique's inventor, Giovanni Benedetto Castiglione, The Creation of Adam, c 1642
Main article: Monotyping
Monotyping is a type of printmaking made by drawing or painting on a smooth, non-absorbent surface. The surface, or matrix, was historically a copper etching plate, but in contemporary work it can vary from zinc or glass to acrylic glass. The image is then transferred onto a sheet of paper by pressing the two together, usually using a printing-press. Monotypes can also be created by inking an entire surface and then, using brushes or rags, removing ink to create a subtractive image, e.g. creating lights from a field of opaque color. The inks used may be oil based or water based. With oil based inks, the paper may be dry, in which case the image has more contrast, or the paper may be damp, in which case the image has a 10 percent greater range of tones.
Unlike monoprinting, monotyping produces a unique print, or monotype, because most of the ink is removed during the initial pressing. Although subsequent reprintings are sometimes possible, they differ greatly from the first print and are generally considered inferior. A second print from the original plate is called a "ghost print" or "cognate". Stencils, watercolor, solvents, brushes, and other tools are often used to embellish a monotype print. Monotypes are often spontaneously executed and with no preliminary sketch.
Monotypes are the most painterly method among the printmaking techniques, a unique print that is essentially a printed painting. The principal characteristic of this medium is found in its spontaneity and its combination of printmaking, painting, and drawing media.[2]
Monoprint[edit]
Main article: Monoprinting
Monoprinting is a form of printmaking that uses a matrix such as a woodblock, litho stone, or copper plate, but produces impressions that are unique. Multiple unique impressions printed from a single matrix are sometimes known as a variable edition. There are many techniques used in monoprinting, including collagraph, collage, hand-painted additions, and a form of tracing by which thick ink is laid down on a table, paper is placed on the ink, and the back of the paper is drawn on, transferring the ink to the paper. Monoprints can also be made by altering the type, color, and viscosity of the ink used to create different prints. Traditional printmaking techniques, such as lithography, woodcut, and intaglio, can be used to make monoprints.
Mixed-media prints[edit]
Mixed-media prints may use multiple traditional printmaking processes such as etching, woodcut, letterpress, silkscreen, or even monoprinting in the creation of the print. They may also incorporate elements of chine colle, collage, or painted areas, and may be unique, i.e. one-off, non-editioned, prints. Mixed-media prints are often experimental prints and may be printed on unusual, non-traditional surfaces.
Digital prints[edit]
Artists using this technique include
Istvan Horkay, Ralph Goings, Enrique Chagoya
Main article: Digital printing
Digital prints refers to images printed using digital printers such as inkjet printers instead of a traditional printing press. Images can be printed to a variety of substrates including paper, cloth, or plastic canvas.
Dye-based inks[edit]
Dye-based inks are organic (not mineral) dissolved and mixed into a liquid. Although most are synthetic, derived from petroleum, they can be made from vegetable or animal sources. Dyes are well suited for textiles where the liquid dye penetrates and chemically bonds to the fiber. Because of the deep penetration, more layers of material must lose their color before the fading is apparent. Dyes, however, are not suitable for the relatively thin layers of ink laid out on the surface of a print.
Pigment-based inks[edit]
Pigment is a finely ground, particulate substance which, when mixed or ground into a liquid to make ink or paint, does not dissolve, but remains dispersed or suspended in the liquid. Pigments are categorized as either inorganic (mineral) or organic (synthetic).[3] Pigment-based inks have a much longer permanence than dye-based inks.[4]
Giclée[edit]
Giclée (pron.: /ʒiːˈkleɪ/ zhee-KLAY or /dʒiːˈkleɪ/), is a neologism coined in 1991 by printmaker Jack Duganne [5] for digital prints made on inkjet printers. Originally associated with early dye-based printers it is now more often refers to pigment-based prints.[6] The word is based on the French word gicleur, which means "nozzle". Today fine art prints produced on large format ink-jet machines using the CcMmYK color model are generally called "Giclée".
Foil imaging[edit]
In art, foil imaging is a printmaking technique made using the Iowa Foil Printer, developed by Virginia A. Myers from the commercial foil stamping process. This uses gold leaf and acrylic foil in the printmaking process.
Color[edit]
Hiroshige, Morning Mist
Printmakers apply color to their prints in many different ways. Some coloring techniques include positive surface roll, negative surface roll, and A la poupée. Often color in printmaking that involves etching, screenprinting, woodcut, or linocut is applied by either using separate plates, blocks or screens or by using a reductionist approach. In multiple plate color techniques, a number of plates, screens or blocks are produced, each providing a different color. Each separate plate, screen, or block will be inked up in a different color and applied in a particular sequence to produce the entire picture. On average about three to four plates are produced, but there are occasions where a printmaker may use up to seven plates. Every application of another plate of color will interact with the color already applied to the paper, and this must be kept in mind when producing the separation of colors. The lightest colors are often applied first, and then darker colors successively until the darkest.
The reductionist approach to producing color is to start with a lino or wood block that is either blank or with a simple etching. Upon each printing of color the printmaker will then further cut into the lino or woodblock removing more material and then apply another color and reprint. Each successive removal of lino or wood from the block will expose the already printed color to the viewer of the print. Picasso is often cited as the inventor of reduction printmaking, although there is evidence of this method in use 25 years before Picasso's linocuts.[7]
The subtractive color concept is also used in offset or digital print and is present in bitmap or vectorial software in CMYK or other color spaces.
Registration[edit]
In printmaking processes requiring more than one application of ink or other medium, the problem exists as to how to line up properly areas of an image to receive ink in each application. The most obvious example of this would be a multi-color image in which each color is applied in a separate step. The lining up of the results of each step in a multistep printmaking process is called "registration." Proper registration results in the various components of an image being in their proper place. But, for artistic reasons, improper registration is not necessarily the ruination of an image.
This can vary considerably from process to process. It generally involves placing the substrate, generally paper, in correct alignment with the printmaking element that will be supplying it with coloration.[8]
Protective printmaking equipment[edit]
Protective clothing is very important for printmakers who engage in etching and lithography (closed toed shoes and long pants). Whereas in the past printmakers put their plates in and out of acid baths with their bare hands, today printmakers use rubber gloves. They also wear industrial respirators for protection from caustic vapors. Most acid baths are built with ventilation hoods above them.
Protective respirators and masks should have particle filters, particularly for aquatinting. As a part of the aquatinting process, a printmaker is often exposed to rosin powder. Rosin is a serious health hazard, especially to printmakers who, in the past, simply used to hold their breath[citation needed] using an aquatinting booth.
See also[edit]
Rembrandt, Christ Preaching, (The Hundred Guilder print); etching c.1648
Albrecht Dürer, Saint Jerome in his Study, 1514.
Artist's proof
Banhua, Chinese printmaking
Carborundum printmaking
Edition (printmaking)
Graphic design
Line engraving
List of Printmakers
Old master print
Shin hanga
Sosaku hanga
Ukiyo-e
Viscosity printing
Printmakers by nationality[edit]
Engravers by nationality
Etchers by nationality
Printmakers by nationality
Notes[edit]
Jump up ^ "Screen Fabric". A.W.T. World Trade Inc.
Jump up ^ Washington printmakers' gallery Archived 2010-12-28 at the Wayback Machine.
Jump up ^ Printmaking FAQ at Magnolia Editions Archived 2009-04-13 at the Wayback Machine.
Jump up ^ Susan Carden, Digital Textile Printing, Bloomsbury Publishing - 2015, page 27
Jump up ^ Johnson, Harald. Mastering Digital Printing, p.11 at Google Books
Jump up ^ Luong, Q.-Tuan. An overview of large format color digital printing at largeformatphotography.info
Jump up ^ http://www.printsandprintmaking.gov.au/catalogues/bibliography/136140/bunbury-alisa-not-picassos-invention--a-foray-into.aspx
Jump up ^ http://www.nontoxicprint.com/perfectregistration.htm
References[edit]
What is a Print?, from the Museum of Modern Art
Bamber Gascoigne: How to Identify Prints: A Complete Guide to Manual and Mechanical Processes from Woodcut to Inkjet (ISBN 0-500-28480-6)
Multi-Color Block Prints: Wood/Linoleum - Reduction Method Technique, by Hannah Tompkins
Catalog Design Handbook with Technics, visual ergonomics & printmaking glossary
Further reading[edit]
A. Hyatt Mayor (1971). Prints & people: a social history of printed pictures (full PDF). New York: The Metropolitan Museum of Art. ISBN 9780870991080.
Beth Grabowski and Bill Fick, "Printmaking: A Complete Guide to Materials & Processes." Prentice Hall, 2009. ISBN 0-205-66453-9
Donna Anderson Experience Printmaking. Worcester, MA: Davis Publications, 2009. ISBN 978-0-87192-982-2
Gill Saunders and Rosie Miles Prints Now: Directions and Definitions Victoria and Albert Museum (May 1, 2006) ISBN 1-85177-480-7
Antony Griffiths, Prints and Printmaking, British Museum Press, 2nd ed, 1996 ISBN 0-7141-2608-X
Linda Hults The Print in the Western World: An Introductory History. Madison: University of Wisconsin Press, 1996. ISBN 978-0-299-13700-7
Carol Wax, The Mezzotint: History and Technique (Harry N. Abrams, Inc., 1990)
James Watrous A Century of American Printmaking. Madison: University of Wisconsin Press, 1984. ISBN 0-299-09680-7
William Ivins, Jr. Prints and Visual Communication. Cambridge: Harvard University Press, 1953. ISBN 0-262-59002-6
Donald Saff and Deli Sacilotto. Printmaking: History and Process. New York: Holt, Rinehart, and Winston, 1978. ISBN 978-0030856631
External links[edit]
Library resources about
Printmaking
Resources in your library
Resources in other libraries
Wikimedia Commons has media related to printmaking.
Look up printmaking in Wiktionary, the free dictionary.
Wikisource has the text of the 1905 New International Encyclopedia article Print.
History of printmaking; glossaries
Museum of Modern Art, New York: What Is a Print?
Thompson, Wendy. "The Printed Image in the West: History and Techniques". In Timeline of Art History. New York: The Metropolitan Museum of Art, 2000 – . (October 2003)
André Béguin's dictionary;enormous dictionary of terms, relating more to the printing than the creation of the image
Another glossary - for modern prints
Large list of links to museum etc. online images of prints
Judging the Authenticity of Prints by The Masters by art historian David Rudd Cycleback
Printing techniques explained

Printmaking organizations
Print Council of America
International Fine Print Dealers Association
SGC International (formerly Southern Graphics Council)
Seattle Print Arts
Bellebyrd - The Print Australia blogspot by art historian Josephine Severn.
Printmaking Artist: a glossary of contemporary prints
Iowa Biennial - Exhibition & Archive of Contemporary Prints
Site dedicated to the activity of printmaking and thinking creatively. Includes footage of well-known artists working at Crown Point Press in San Francisco.
Prints and Printmaking: Site devoted to Australian and Pacific printmaking practice and history
Mini Print International of Cadaques Site of the longest running international print exhibition and competition, catalogues, archive, winners, exhibitions, jury...
Mid America Print Council
International Sign and Printmakers Guild
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