I receive income from Apple/iTunes as payment for sales of applications. Is this taxable?

Income from commercial activity is taxable, while income from hobbies is tax-free.

It must therefore be decided whether your payments from Apple/iTunes should be considered to constitute commercial income or hobby income.

The reason why income from hobbies is generally tax-free is that such activities are not likely to generate a profit when equipment, materials, etc. are taken into account.

Whether or not the software sales are considered to be taxable will be based on whether the activity:

  • is aimed at having a particular duration,
  • has a particular scope,
  • is likely to generate a profit
  • is being carried out at the taxpayer's expense and risk.

The enterprise can be considered to be taxable even if the owner does not actively take part in the running of the business and regardless of whether the activity is carried out in Norway or abroad.

Bookkeeping obligation
If the payments from Apple/iTunes are considered to be taxable, you will also be obliged to keep accounts and submit an income statement and personal income form together with your tax return.

The same applies if you become obliged to submit a turnover statement for VAT.