Do you receive salary from a volunteer organisation or charity?
If the organisation is tax exempt, you can receive up to 10 000 NOK in salary per year tax free.
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’re a sports referee for team sports and need specialist equipment such as footwear, uniform, or protective equipment, you can have up to NOK 310 of such expenses covered per assignment. The total tax-free equipment allowance paid to a sports referee by one employer cannot exceed NOK 3,100 per year (2023 rates). It’s a precondition that the referee has actual expenses for this type of equipment, and that the expenses are not covered in another way.