Gifts to voluntary organisations


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You may be entitled to a deduction from your taxable income for monetary gifts to certain pre-approved voluntary organisations and religious and belief-based communities.

The following conditions must be met in order to be entitled to the deduction:

  1. The organisation must be pre-approved. See the list of approved organisations. 
  2. The gift to each organisation must amount to at least NOK 500. There is a maximum amount for the deduction for gifts. See below. 
  3. The gift must be pre-filled in your tax return. (For gifts to foreign organisation, see below).

How to obtain the deduction

Your gift must be pre-filled under item 3.3.7 of your tax return. If it is not pre-filled, you must not enter the amount yourself, but contact the organisation concerned and ask them to report the gift amount under your national ID number.

Gifts to voluntary organisations and religious and belief-based communities will not be reported and pre-completed. You will have to enter the amount yourself in item 3.3.7 Donations to foreign organisations.

See the list of approved foreign organisations.

The rate applies for the income year 2018

If you need rates for the tax return, you must check the rates for 2017

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.

By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

The maximum deduction is NOK 40,000

Why haven't I got a preliminary tax calculation on my tax return?

There could be a number of reasons why you haven't received a preliminary tax calculation on your tax return.

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