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 NOK 10 000 annually you have had through the work for the organisation, these are tax-free and shall not be reported to the Tax Administration. The same applies to the reimbursement of travel expenses to and from events. If you are reimbursted for expenses exceed NOK 10 000, these are also tax-free, but your employer must report this to the Tax Administration. 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 310 kr per assignment. The total tax free allowance for equipment paid to sports referees from the same employer, may not exceed 3 100 kr per year (rates for 2022).

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.