Do you receive salary from a volunteer organisation or charity?

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If the organisation is tax exempt, you can receive up to 10 000 kr in salary per year tax free as of 2016.

If you earn over the limit from one organisation during an income year, the entire amount is taxable.

The amount limit for tax-free income applies to work you do for an organisation, as for example a professional athlete, coach, conductor, clerk, referee, steward etc. The income can, for example, be in the form of salary, cash prizes, transfer fees and payments in kind.

Reimbursement of expenses

If you are reimbursed for expenses up to 10 000 kr annually you have had through the work for the organisation, these are also tax-free and shall not be reported to the Tax Administration. The same applies to the reimbursement of travel expenses to and from events. The expenses must be documented. Upon payment of a car allowance, it is a condition for the tax exemption that the allowance does not exceed the kilometre rate for car use determined by the Tax Directorate. Furthermore, there is a requirement that the travel expenses are documented by travel expenses records completed by the employee.

If you are a referee in a team sport where it is required to use special equipment, such as shoes, costume or protection, you may be reimbursed tax free for expenses up to 260 kr per assignment. The total tax free allowance for equipment paid to sports referees from the same employer, may not exceed 2 600 kr per year (rates for 2016).

Read more about salary from charities and volunteer organisations.

The tax free limit of 10 000 kr per year does not apply to self-employed persons

If the job you are doing for the tax-exempt organisation is a part of your business, then all the income is taxable business income.

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