艺术品作为投资资产正吸引越来越多关注，其升值潜力显著。[1]美国艺术家Mark Rothko的一幅画作在2003年以670万美元被高盛银行家Robert Mnuchin收购，今年在苏富比拍卖会上以8580万美元成交，回报率超过1100%。[1]澳大利亚艺术家Emily Kngwarray的作品在1990年代创作时售价仅数千美元，如今经常以50万美元或更高价格出售。[1]
艺术品投资伴随显著成本。[1]二级市场销售需支付25-35%的手续费、5%的转售版税（澳大利亚）以及资本利得税。[1]为了识别具有升值潜力的艺术家，艺廊老板D'Lan Davidson指出应关注多项指标，包括重大展览、博物馆收购、策展人的强烈兴趣、被纳入重要私人收藏和二级市场需求。[1]Kngwarray的2025年伦敦泰特现代美术馆回顾展成为其市场腾飞的关键，点燃了其在全球的市场。[1]
Davidson建议收藏者做出精选投资，"即使意味着购买更少作品，也应该购买你能承受的最优质艺术品，来自具有强大一致实践、无可挑剔的来源和真实收藏家与机构需求的艺术家"。[1]
Art investment can yield substantial returns when approached strategically, according to guidance from gallery experts. A Mark Rothko painting purchased by Goldman Sachs banker Robert Mnuchin in 2003 for $6.7 million sold at Sotheby's this year for $85.8 million, representing a gain exceeding 1,100 percent.[1] Similarly, works by Australian artist Emily Kngwarray that sold for only thousands of dollars in the 1990s now regularly fetch $500,000 or higher.[1]
However, art ownership carries significant costs that reduce returns. Secondary market sales incur 25 to 35 percent in auction fees, a 5 percent resale royalty in Australia, and capital gains tax.[1] Gallery owner D'Lan Davidson recommends focusing on quality over quantity when building a collection. "Buy the finest art you can afford, even if it means purchasing fewer pieces, from artists with a strong consistent practice, impeccable provenance, and genuine collector and institutional demand," Davidson advises.[1] Key indicators of an artist's appreciation potential include major exhibitions, museum acquisitions, curator interest, inclusion in significant private collections, and secondary market demand.[1] For emerging artists, institutional recognition proves particularly valuable—Kngwarray's 2025 retrospective at London's Tate Modern "ignited Emily's global market," demonstrating how museum validation can drive valuations upward.[1]