I charge the same for adults as I do for children, and vary the price based on how much of the person is in the image.
However, those artists who charge a different scale for children and adults have two reasons, as far as I've heard. One is that a full length of an adult is going to be a bigger painting than a full length of a child and hence the fee is higher.
The second reason is that adult portraits are often corporate commissions and that their ability to pay is often greater. That opens the whole can of worms about whether it is ethical to charge more just because a client can afford more. (I don't think it is, personally.) That is one of the reasons I have heard, though, for why some artists charge more for adult subjects.
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