Odd jobs and services
All income is taxable. There are, however, some exceptions for private individuals for certain types of odd jobs.
Does this apply to me?
This applies to you if you have completed odd jobs, provided services or had extra income as a private individual. It also applies if you have made money from recreational fishing or foraging.
Income that can be tax free
As a private individual, you can earn up to a threshold amount per year from the sale of fish or produce that can be foraged freely. This could, for example, be picking berries or mushrooms, or recreational fishing.
- until and including the income year 2024: NOK 4,000
- from the income year 2025: NOK 10,000
You can earn up to NOK 6,000 tax free from completing odd jobs and providing services in private homes. This could, for example, be shopping, clearing snow, mowing or gardening. If you earn more than NOK 6,000, the whole amount is taxable. You cannot be a self-employed person in the same field as any paid odd job you take on.
If the person you work for has reported your pay to the Tax Administration, the amount might be pre-filled in your tax return as taxable income. In that case, you must delete the amount in your tax return yourself.
If you take on many jobs/assignments from different employers, you might be considered a self-employed person.
If you work for a voluntary or non-profit organisation registered as tax exempt, you can receive a tax-free salary of up to NOK 10,000. If you earn more than NOK 10,000, the whole amount is taxable.
Do you receive a salary from a voluntary or non-profit organisation?
As a rule, your hobby is not taxable, but if the objective is to make money, your hobby might be considered a business. If you’re considered a self-employed person running a business, the income is taxable.
You must find out whether you’re considered self-employed.
When you receive an income from other types of odd jobs, the income is taxable if it exceeds your expenses.
You can receive a salary until a treshold amount for tax free income per year from a business without paying tax.
- until and including the income year 2024: NOK 1,000
- from the income year 2025: NOK 2,000
If you have income from odd jobs over a period of time and make a profit, you must consider whether you’re carrying out business activity.
What you need to do
If you have taxable income from odd jobs, you must add it under “Salary and equivalent benefits - Other income from employment” in your tax return.
If you’ve received more than the treshold amount from the sale of produce from foraging, you must enter the income minus the tax-free amount in your tax return.
Example
Total income in 2024: NOK 15,000
- Tax-free amount in 2024: NOK 4,000
= Amount to enter in the tax return: NOK 11,000
f you sell fish from recreational fishing directly to customers, you must enter this income in the tax return under “Employment income from the sale of fish”. If you sell the fish through a fish sales cooperative, the cooperative will usually report your income to the Tax Administration so that it’s pre-filled in your tax return.