Winnings
When you have winnings from gaming or lotteries, etc., you may have to state these in your tax return. This applies to winnings that are taxable, or if you’ve won more than a total of NOK 100,000 from tax-free gaming, lotteries, etc.
Does this apply to me?
You must state the winnings in the tax return if you have
- winnings of more than NOK 10,000 from taxable gaming
- total winnings of more than NOK 100,000 from tax-free gaming, lotteries, etc.
Winnings of more than NOK 10,000 are as a rule taxable when they originate from
- commercial odds betting/sports betting
- commercial foreign gaming and lotteries, for example, online casinos
Winnings that are considered business income are always taxable. Winnings are considered business income when they are not incidental, but rely on experience, knowledge, and resourcefulness, and when the activity makes a profit over a certain period of time. In these cases, income and expenses related to this gaming activity must be stated in the business information in the tax return.
Winnings from the following types of gaming and lotteries are tax free:
- gaming that fall within the scope of the Lotteries Act, including
- Norsk Tipping
- gaming types involving horse racing, for example Norsk Rikstoto and betting on racetracks
- gaming and lotteries in another EEA state, which are comparable to gaming that can be offered legally in Norway and where the entire profit is destined for charitable or non-profit purposes
competitions or initiatives that are organised by the mass media and open to the general public, for example newspapers, TV, or radio
This is what you must do
In the tax return, you must report individual winnings of more than NOK 10,000 from taxable gaming and winnings over NOK 100,000 from tax-free gaming, lotteries, etc.
You do not need to send us any supporting documents of your winnings, but you must be able to provide it in case we ask for it.
If we ask for documentation, you must be able to provide supporting documents of your total tax-free lottery winnings of NOK 100,000 or more through a confirmation from the distributor of the winnings.