Gifts to voluntary organisations
If you have given a monetary donation of at least NOK 500 to a voluntary organisation and/or religious or belief-based community, you can get a deduction for this.
If you have given a monetary donation of at least NOK 500 to a voluntary organisation and/or religious or belief-based community and the amount has been reported electronically to the Tax Administration, the deduction will be pre-filled in your tax return.
The deduction cannot be split freely between spouses. If you have given a donation jointly with other people and the amount which has been reported for you is incorrect, you must ask the organisation to report your proportional share of the amount donated again.
New for the income year 2022
For the income year 2022, the maximum deduction for gifts is NOK 25,000 per year.
For 2021, the maximum deduction for donations was NOK 50,000 per year.
You can also receive a deduction for monetary donations to foreign organisations and religious or belief-based communities within the EEA, provided they have been approved by the Tax Administration. Donations to foreign organisations will not be reported and will therefore not be pre-filled in your tax return.
The conditions for entitlement to a deduction are that:
- the donation is a monetary amount,
- the donation to the organisation/religious and belief-based community amounts to at least NOK 500,
- the amount has been reported electronically to the Directorate of Taxes.
- The combined deduction is
- NOK 25,000 per year for the income year 2022
- NOK 50,000 per year for the income year 2021
- the organisation, etc. has been approved by the Tax Administration. List of approved voluntary organisations
The organisation must:
- be based in the EEA,
- be approved by the Tax Administration. List of approved organisations
- issue a receipt stating your name, address, Norwegian national ID number and the amount donated in Norwegian kroner.
The amount donated will be reported electronically and be pre-filled in your tax return. You will not receive a deduction for donations to voluntary organisations, etc. which have not been reported. If an amount is missing, contact the organisation and ask them to submit corrected information to the tax authorities.
These donations are not reported. You must enter this yourself in your tax return.
If you have entered expenses which exceed NOK 10,000 on an annual basis, you must have paid via a bank in order for the amount to be deductible.
Foreign voluntary organisations
You must be able to document donations to foreign organisations through receipts. The receipts must state the donor's name, address, Norwegian national ID number/D number and the amount donated in Norwegian kroner.
The documentation of the market value must be submitted together with the tax return. You will be requested to enclose this documentation when filling in your tax return.