Taxpayers are entitled to deduct the expenses for scientific, literature and art works, discoveries, inventions and prototype models that are related to creation, publication, execution or other kind of use of these works stipulated under Article 10 part one clause 4 from the amount of the author’s fee in the following way:

• in the amount of 40% for creation and publishing of a musical creation(opera, ballet, operetta, music for other scenic creations, chamber work, symphonic music, vocal symphonic and choir works, creations for a brass band); for creation of sculptures, monumental decorative painting, decorative and display art , easel-painting, theatre decorative art and various technical graphic creations.
• in the amount of 30% for creation of art graphical and photo art works designed for publishing and exhibitions as well as for creation of computer graphics and video creations; for discoveries, inventions and production of prototype models (from the honorary for its use in the first two years).
• in the amount of 25% for creation of other musical creations.
• in the amount of 20% for creation of architecture projects; for design projects.
• in the amount of 15% for creation of other musical creations that are note stated herein.