An artwork by Banksy showing Napoleon rearing his horse, wrapped in a red cloak in Paris. EPA
An artwork by Banksy showing Napoleon rearing his horse, wrapped in a red cloak in Paris. EPA
An artwork by Banksy showing Napoleon rearing his horse, wrapped in a red cloak in Paris. EPA
An artwork by Banksy showing Napoleon rearing his horse, wrapped in a red cloak in Paris. EPA

Who is Banksy? The top theories and how he keeps his identity a secret


Sophie Prideaux
  • English
  • Arabic

Banksy might be one of the most famous names in the world of art, but for the person behind the tag, it’s a different story.

The elusive artist's latest mural appeared overnight in London earlier this week. The work carries an environmental message, making the point that it is up to humanity to save nature.

With the appearance of his latest work, Banksy’s identity has once again sparked much debate.

The street artist, whose thought-provoking works have appeared in almost every corner of the globe, could stroll past you in the street, and you would be none the wiser.

Banksy has managed to maintain anonymity despite years of making global headlines, thanks to a combination of careful planning and a trusted inner circle.

But, if you look hard enough, there are a few details out there about the elusive artist.

Who is Banksy?

Banksy is a street artist whose works have appeared all over the world, and sold for millions at various auctions. Banksy's identity has never been confirmed by the artist, and his work is usually shrouded in mystery. Once artworks appear, Banksy usually lays claim to them via his official Instagram page. His works often focus on topical societal issues, and make strong political statements.

What do we know about Banksy for sure?

We know that Banksy is from the city of Bristol, the UK, where he cut his teeth as a young artist spraying his tag across the city in the 1990s. He later moved into more sophisticated and politicised works, before going on to become the street artist we know him as today.

His earliest large-scale mural is The Mild Mild West, painted in 1999 in Bristol's Stokes Croft. The work depicts a teddy bear throwing a Molotov cocktail at three riot police, and was painted by the artist over the course of three days in broad daylight. It is still visible in the city today, alongside a number of his other works.

In a 2006 (anonymous) interview with Swindle magazine, Banksy said: "I came from a relatively small city in southern England. When I was about 10 years old, a kid called 3D was painting the streets hard. I think he'd been to New York and was the first to bring spray painting back to Bristol. I grew up seeing spray paint on the streets way before I ever saw it in a magazine or on a computer.

“3D quit painting and formed the band Massive Attack, which may have been good for him but was a big loss for the city. Graffiti was the thing we all loved at school. We did it on the bus on the way home from school. Everyone was doing it.”

A steward is seen outside Bansky's 'Dismaland' exhibition, which opened recently at a derelict seafront lido in Weston-Super-Mare, England. Matthew Horwood / Getty Images
A steward is seen outside Bansky's 'Dismaland' exhibition, which opened recently at a derelict seafront lido in Weston-Super-Mare, England. Matthew Horwood / Getty Images

Banksy's work has taken him to Paris, New York and Bethlehem, where he opened the Walled Off Hotel in 2017, which directly faces the eight-metre-high concrete wall built by Israel to separate the Palestinian territories.

It’s not the first time Banksy has taken his work off the wall. In 2017, he opened Dismaland Bemusement Park in the seaside town of Weston-super-Mare, close to his home city of Bristol, which featured working rides sitting alongside classic Banksy artworks.

The theories surrounding his identity

Robin Gunningham

There are many theories surrounding the identity of Banksy, but the most prominent one suggests that the artist is a man by the name of Robin Gunningham.

Gunningham was born in 1973 in Yate, just outside of Bristol, and many former schoolmates say they believe him to be Banksy. Gunningham was said to have been a talented illustrator at school, often drawing cartoons, and indeed Banksy has confirmed that his love for drawing first manifested during his school years.

An image taken in Jamaica of Gunningham with a spray can and stencils, widely circulated and suggested to be Banksy, is what first fueled speculation that he could be the elusive artist.

The rumour is so strong that, in 2018, an original work attributed to Robin Gunningham, thought to be the only one he put his name to, sold at auction for £4,000 (Dh18,500) – a fair amount for an otherwise unknown artist. The work in question was an illustrated album sleeve for Bristol-based ska band Mother Samosa's Oh My God It's Cheeky Clown, and bears resemblance to Banksy's earlier graffiti style.

In 2016, criminologists at Queen Mary University even used geographic profiling usually reserved for linking criminals to crimes to try to link Gunningham to works created by Banksy in London and Bristol. That research, however, was delayed after Banksy’s lawyers contacted the university with concerns over how the study, called Tagging Banksy, would be used and promoted in the press.

Neither Gunningham, Banksy nor his representatives have publicly commented on the theory – to confirm or deny.

An artwork by Banksy appeared on the side of a house in Margate, England, in February 2023. AFP
An artwork by Banksy appeared on the side of a house in Margate, England, in February 2023. AFP

Robert Del Naja

Other prominent theories have named Massive Attack’s Robert Del Naja as Banksy. As mentioned above, Del Naja is already a graffiti artist and spent many years working in Bristol under the name of 3D, who Banksy cites as one of his earliest inspirations. The theory came about after DJ Goldie supposedly let Banksy’s name slip on a podcast while discussing the street artist. He said: “No disrespect to Rob, I think he is a brilliant artist. I think he has flipped the world of art over.”

However, that “Rob” could easily be Robin, too. The Del Naja theory was strengthened after fans were able to link two occasions where new Banksy works had appeared in the same city where Massive Attack were playing. However, unlike Gunningham, Del Naja has publicly denied the claims.

Jamie Hewlett

Other rumours over the years have claimed Gorillaz founder Jamie Hewlett is the man behind the artwork, after an anonymous forensic expert claimed paperwork reportedly showed him to be linked to every company Banksy is connected with. The artist has also produced work used in the band’s music videos in the past, adding further fuel to the fire. However, Banksy’s publicist denied these claims.

There have been many "sightings" of Banksy over the years, most recently he was spotted donning PPE while installing his latest work on the London Underground. Back in 2018, a passerby also claimed to spot him close to a recently installed work in the city of Hull. However, these sightings have not been enough to clearly make out his face. It is also unclear whether Banksy installs all his works himself, or uses a team to help.

Why does Banksy keep his identity a secret?

Despite Banksy’s high profile and the fact that people pay hundreds of thousands to get their hands on one of his works, by nature, a lot of what he does is in fact illegal. Banksy’s public works are usually done under the cover of darkness and without permission, and he usually only stakes claim to them long after the paint has dried.

While his anonymity of course adds an element of intrigue to his work, ultimately, it acts as a layer of protection for the artist, as in many places his work is classified as criminal damage. Also, given his status, it is likely his work would offer less impact if he was to garner a crowd as it was being installed.

A version of this article first appeared online on July 15, 2020

See some of Banksy’s most famous works in the gallery below

  • People take pictures of a new Banksy artwork in Islington, London, in March 2024. Getty Images
    People take pictures of a new Banksy artwork in Islington, London, in March 2024. Getty Images
  • A work by Banksy is removed in Peckham, south-east London, in December 2023. Getty Images
    A work by Banksy is removed in Peckham, south-east London, in December 2023. Getty Images
  • Graffiti created by British artist Banksy under a protective screen on the damaged wall of a residential building in Irpin, Ukraine in April 2023. Getty Images
    Graffiti created by British artist Banksy under a protective screen on the damaged wall of a residential building in Irpin, Ukraine in April 2023. Getty Images
  • An artwork painted on the side of a property in Herne Bay, Kent in March 2023. PA
    An artwork painted on the side of a property in Herne Bay, Kent in March 2023. PA
  • The artwork by street artist Banksy, titled 'Valentine's Day Mascara' on the side of a building in Margate, Kent in February 2023. PA
    The artwork by street artist Banksy, titled 'Valentine's Day Mascara' on the side of a building in Margate, Kent in February 2023. PA
  • A Reveller walks by a graffiti attributed to Banksy as he arrives at Worthy Farm in Somerset during the Glastonbury Festival in June 2022. Reuters
    A Reveller walks by a graffiti attributed to Banksy as he arrives at Worthy Farm in Somerset during the Glastonbury Festival in June 2022. Reuters
  • A Banksy artwork in Nottingham in October 2020. Reuters
    A Banksy artwork in Nottingham in October 2020. Reuters
  • Show me the Monet by Banksy at Sotheby's Galleries in London in October 2020. AFP
    Show me the Monet by Banksy at Sotheby's Galleries in London in October 2020. AFP
  • Banksy's Sunflowers From Petrol Station, inspired by Vincent van Gogh. PA
    Banksy's Sunflowers From Petrol Station, inspired by Vincent van Gogh. PA
  • Banksy captioned the photo of this work Game Changer. Photo: Instagram
    Banksy captioned the photo of this work Game Changer. Photo: Instagram
  • A customised stab-proof vest by street artist Banksy at the Design Museum in London. EPA
    A customised stab-proof vest by street artist Banksy at the Design Museum in London. EPA
  • A Banksy stencil posted on Instagram in June 2020, with a caption asking 'What should we do with the empty plinth in the middle of Bristol?' Photo: Instagram
    A Banksy stencil posted on Instagram in June 2020, with a caption asking 'What should we do with the empty plinth in the middle of Bristol?' Photo: Instagram
  • A Banksy piece inspired by the death of George Floyd and subsequent Black Lives Matter protests. Photo: Instagram
    A Banksy piece inspired by the death of George Floyd and subsequent Black Lives Matter protests. Photo: Instagram
  • Girl with a Pierced Eardrum, in Bristol. Getty
    Girl with a Pierced Eardrum, in Bristol. Getty
  • Banksy released a new piece in his bathroom as he worked from home during the Covid-19 pandemic in March 2020. Photo: Instagram
    Banksy released a new piece in his bathroom as he worked from home during the Covid-19 pandemic in March 2020. Photo: Instagram
  • A Valentine's Day piece by Banksy appeared in Bristol in February 2020. Reuters
    A Valentine's Day piece by Banksy appeared in Bristol in February 2020. Reuters
  • A Christmas mural by Banksy in Birmingham, December 2019. The piece made a statement about homelessness. Reuters
    A Christmas mural by Banksy in Birmingham, December 2019. The piece made a statement about homelessness. Reuters
  • Banksy's pop-up shop called Gross Domestic Product in Croydon, London in 2019. AFP
    Banksy's pop-up shop called Gross Domestic Product in Croydon, London in 2019. AFP
  • A view of Banksy's migrant child mural, half-submerged in high water in Venice, November 2019. EPA
    A view of Banksy's migrant child mural, half-submerged in high water in Venice, November 2019. EPA
  • Devolved Parliament at Sotheby's auction house in London, featuring chimpanzees as MPs in the House of Commons. EPA
    Devolved Parliament at Sotheby's auction house in London, featuring chimpanzees as MPs in the House of Commons. EPA
  • A Banksy artwork in Marble Arch, London, at the site of an Extinction Rebellion protest camp. EPA
    A Banksy artwork in Marble Arch, London, at the site of an Extinction Rebellion protest camp. EPA
  • Love is in the Bin at the Frieder Burda Museum in Baden-Baden, Germany. EPA
    Love is in the Bin at the Frieder Burda Museum in Baden-Baden, Germany. EPA
  • There is Always Hope. EPA
    There is Always Hope. EPA
  • Season's Greetings (2018) was painted on a garage in Port Talbot, Wales. Getty
    Season's Greetings (2018) was painted on a garage in Port Talbot, Wales. Getty
  • Part of the unauthorised exhibition entitled Banksy, Genius or Vandal? in Madrid, December 2018. EPA
    Part of the unauthorised exhibition entitled Banksy, Genius or Vandal? in Madrid, December 2018. EPA
  • A piece by Banksy, acquired by actor Robin Williams, was among auction items on display in Los Angeles, September 2018. EPA
    A piece by Banksy, acquired by actor Robin Williams, was among auction items on display in Los Angeles, September 2018. EPA
  • A Brexit-inspired mural by Banksy in Dover, south-east England. EPA
    A Brexit-inspired mural by Banksy in Dover, south-east England. EPA
  • A veiled woman in mourning beside the Bataclan concert venue in Paris where 90 people where killed by terrorists in November 2015. EPA
    A veiled woman in mourning beside the Bataclan concert venue in Paris where 90 people where killed by terrorists in November 2015. EPA
  • An artwork attributed to Banksy showing Napoleon's horse rearing, in Paris, June 2018. EPA
    An artwork attributed to Banksy showing Napoleon's horse rearing, in Paris, June 2018. EPA
  • A mural depicting a rat on a popped champagne cork, in Paris, June 2018. EPA
    A mural depicting a rat on a popped champagne cork, in Paris, June 2018. EPA
  • A rat in the inner portion of a clock in New York City, March 2018. EPA
    A rat in the inner portion of a clock in New York City, March 2018. EPA
  • A Banksy mural highlights the imprisonment of Turkish artist and journalist Zehra Dogan, on the Bowery, New York City in February 2019. EPA
    A Banksy mural highlights the imprisonment of Turkish artist and journalist Zehra Dogan, on the Bowery, New York City in February 2019. EPA
  • A Banksy painting appeared on the first day of the 2017 Sundance Film Festival in Park City, Utah. EPA
    A Banksy painting appeared on the first day of the 2017 Sundance Film Festival in Park City, Utah. EPA
  • Flying Copper on display in Berlin. EPA
    Flying Copper on display in Berlin. EPA
  • The Bridge Farm Primary School where a new mural appeared during half term in Withchurch, England. The mural was a thanks to the school for naming a school wing after Banksy. EPA
    The Bridge Farm Primary School where a new mural appeared during half term in Withchurch, England. The mural was a thanks to the school for naming a school wing after Banksy. EPA
  • The Son of a Migrant from Syria depicting Apple's Steve Jobs in the refugee camp called The Jungle in Calais, France. EPA
    The Son of a Migrant from Syria depicting Apple's Steve Jobs in the refugee camp called The Jungle in Calais, France. EPA
  • Dismaland, a temporary exhibition that opened at a derelict seafront lido in Weston-Super-Mare, England in 2015. Getty
    Dismaland, a temporary exhibition that opened at a derelict seafront lido in Weston-Super-Mare, England in 2015. Getty
  • Bomb Hugger after it was defaced in Hamburg, February 2015. EPA
    Bomb Hugger after it was defaced in Hamburg, February 2015. EPA
  • Banksy appeared to comment on methods used by Britain's intelligence services with this piece in Cheltenham. EPA
    Banksy appeared to comment on methods used by Britain's intelligence services with this piece in Cheltenham. EPA
  • The Twin Towers in Tribeca appeared in New York in 2013. EPA
    The Twin Towers in Tribeca appeared in New York in 2013. EPA
  • A mural by Banksy in Queens, New York. EPA
    A mural by Banksy in Queens, New York. EPA
  • Three years after Hurricane Katrina wrought havoc in the Gulf of Mexico, Banksy created some commemorative pieces in New Orleans, Louisiana. EPA
    Three years after Hurricane Katrina wrought havoc in the Gulf of Mexico, Banksy created some commemorative pieces in New Orleans, Louisiana. EPA
  • Another mural by Banksy in New Orleans. EPA
    Another mural by Banksy in New Orleans. EPA
  • A Banksy in London, May 2008. EPA
    A Banksy in London, May 2008. EPA
  • A piece to mark Queen Elizabeth II's golden jubilee appeared on Clink Street, near London Bridge, in May 2002. EPA
    A piece to mark Queen Elizabeth II's golden jubilee appeared on Clink Street, near London Bridge, in May 2002. EPA
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Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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