People who take part in voluntary work are not taxable for the value of their work provided that they do not receive a fee from the organisation concerned or others. This will generally also apply when the voluntary work is carried out within a profession, e.g. where a carpenter volunteers to carry out carpentry work. If the organisation pays a fee for the voluntary work, this will constitute taxable income for the recipient if the fee for the voluntary work, combined with salary and any other benefits from the organisation, exceeds NOK 10,000 during the income year.
If the fee constitutes business income for the recipient, amounts under NOK 10,000 will also be taxable. If a business provides materials in connection with the voluntary work, e.g. machinery, the operating expenses for the machinery may not be deducted from the business’s income. There will also be no deduction entitlement for salary, etc. paid to employees whom a business makes available to the organisation.