Tax liability for sportspersons and elected representatives, etc.

Salary payments by tax-exempt organisations, including charitable and benevolent institutions and organisations.

Threshold amounts for tax liability

When the total salary payment made by an organisation to an individual during the income year does not exceed NOK 10,000, the salary will be exempt from both taxation and the salary reporting obligation. When assessing whether the threshold amount has been reached, any expense allowances not subject to withholding tax are not taken into account. If the salary payment exceeds NOK 10,000, it must be declared as salary, and the recipient will be taxable for the full amount. 

Expense allowances not subject to withholding tax that are paid to cover additional expenses of up to NOK 10,000 in connection with one member's efforts or actions for their organisation must not be declared and are not taxable. The same applies for expense allowances not subject to withholding tax of up to NOK 10,000 paid to persons in a paid position within the organisation to cover expenses for travel to and from events, etc. where the organisation is contributing. 

If an expense allowance not subject to withholding tax exceeds NOK 10,000, it must be declared. Any taxable surplus must be assessed in the usual way. Payments in kind in the form of free travel to and from events (does not apply to the free use of a car), free board and lodging in connection with such business travel, free equipment, etc., when they’re made in the organisation's interest, are tax-free for the recipient. 

The threshold amounts concern payments made by each individual employer (independently organised unit). If certain parts of a voluntary organisation are actually separate units, e.g. by having their own board and managing their own accounts, each of the separate parts can be considered a separate employer. If you're in doubt, contact the tax office.

If the activity is considered to be commercial activity on the part of the recipient, all fees will be taxable without any lower threshold amount, regardless of whether the fees originate from the organisation (sports clubs, bands, etc.), supporters clubs, sponsors, firms, private individuals or others. 

Tax-free reimbursement of business travel

Benefits in the form of reimbursement of business travel by an employer will not be considered taxable income when the employer is a charitable or benevolent institution or organisation, and other salary payments and allowances paid to the employee by the employer do not exceed NOK 80,000 during the income year. The threshold amount for tax-free travel reimbursement follows the threshold amount for salary per employee, which entitles such organisations to exemption from employer’s national insurance contributions under the National Insurance Act's section 23-2. 

For reimbursement of travel expenses, tax exemption is subject to the condition that the employee documents their expenses through receipts or other vouchers. If a car allowance is paid, it is exempt from tax if it does not exceed the rates set out in the Directorate of Taxes’ annual valuation rules for the taxation of surpluses on travel allowances paid for the use of a car, etc. according to distance travelled. It is also a condition that the travel expenses are verified through a travel expenses claim completed by the employee.

The travel expense claim must include the following information:

  • Name, address and signature of the employee
  • Date of departure and return for each journey
  • Purpose of the journey/which events the employee has participated in
  • Specification of the travel route, including local travel at the place of work and the reason for any detours
  • Total distance travelled calculated on the basis of the vehicle's odometer (or trip counter) at the start and end of each journey
  • Names of passengers for which a passenger supplement is being claimed.


Amateurs who receive financial benefits from tax-exempt organisations may be taxable for such benefits. For example, the following will be considered taxable income:

  • Fee for lost earnings
  • Free use of a car
  • Free housing
  • Free holidays
  • Clothes for private use
  • Any profit made on overnight supplements
  • Allowance per training/practice evening or for competitions, performances, concerts, etc.

The threshold amount for taxable salary income applies; see above.

Equipment for personal use during the performance will not normally be taxable.

Professional sportspersons

Professional sportspersons are taxable for all benefits that are earned through their performances. Cash payments in the form of rewards, transfer fees, etc. are taxable.

The threshold amount for taxable salary income applies if the sportsperson is a salaried employer; see above.

Coaches, elected representatives and others

Remuneration paid to coaches, conductors, salaried officials, referees, elected representatives, etc. constitutes taxable salary. The threshold amount for taxable salary income applies; see above.

Equipment allowances for sports referees within team sports where specialist equipment such as footwear, protection, etc. is required will be approved as tax-free allowances in connection with the tax assessment for amounts of up to NOK 280 per assignment. The total tax-free equipment allowance that’s paid to the sports referee by the same client cannot exceed NOK 2,800 per year. Equipment allowance may be paid tax-free in addition to the organisation's tax-free salary payment; see above under ‘Threshold amounts for tax liability’. Any fee for lost earnings will be considered as salary.

Deduction for expenses

As with other employment income, sportspersons and others who receive taxable income from charitable or benevolent institutions or organisations are entitled to deductions for expenses incurred in the employment relationship. These expenses are included in the minimum standard deduction. Recipients who are otherwise self-employed can also utilise the minimum standard deduction from salary that they receive from the organisation.

Relevant expenses could include:

  • Expenses for equipment
  • Membership fees for trade unions

In addition to the minimum standard deduction, a deduction can be claimed for travel between home and training/competition arenas (when these are permanent places of work). Expenses for work-related travel are included in the minimum standard deduction. In addition to the minimum standard deduction, additional expenses for board and lodging in connection with overnight stays during a period of employment away from the home may also be deducted. If a deduction is claimed for actual expenses, the expenses concerned must be documented.

Sports scholarships

The Storting has awarded sports scholarships to elite sportspersons. These scholarships are paid through the Norwegian Olympic and Paralympic Committee and Confederation of Sports (NIF). 

The scholarships are generally tax-free. Insofar as the sportsperson's expenses are deductible under the normal rules, any profit that’s made will be taxable. The same applies to scholarships granted by Olympiatoppen. Scholarships that are intended to replace employment income will constitute ordinary salary.

Fund for athletes

Financial contributions to active sportspersons may be paid into the sportsperson’s account in a fund. The fund's articles of association must be adopted in accordance with “Standardvedtekter for særforbundenes fond for aktive idrettsutøvere” (Standard articles of association for the specialist associations for active sportspersons”), approved by the Ministry of Finance. Income that’s deposited in the fund will only be taxed once the funds are actually paid to the sportsperson. Accrued interest income on the fund will however be taxed on an ongoing basis during the year in which it accrues. 

Tax will not be deducted from the amounts that businesses, sponsors, etc. pay into the fund. The business or sponsor must include the payments made to the fund in the basis for calculating employer’s national insurance contributions. Businesses, sponsors, etc. must report amounts that have been paid into an individual sportsperson’s account in the fund via the a-melding

The fund must report payments made to individual sportspersons in the a-melding