Item 1.5.2

1.5.2 Tax-free winnings from games

Applies to the income year 2020

Under this item, you enter tax-free winnings of NOK 100,000 or more from games of chance, lotteries, or from initiatives organised by the mass media. The tax exemption for winnings from games of chance and competitions does not apply if the winnings are deemed to constitute payment for work or commercial activity.

Does this item concern me?

The item concerns everyone who has received tax-free winnings.

Winnings from the following types of games and lotteries are tax free:

  • games organised by Norsk Tipping AS, such as Lotto, Viking Lotto, Tipping and Oddsen,
  • totalisator betting covered by the Totalisator Act (Rikstoto),
  • lotteries pursuant to the Lottery Act, including scratchcards and bingo,
  • games of chance and lotteries in another EEA state corresponding to games or lotteries which are lawful in Norway and subject to official supervision and control in the home country, and
  • initiatives organised by the mass media that are open to the public.


How do I enter this in my tax return?

Winnings of NOK 100,000 or more must be entered under the item.

If the winnings are taxable, you must enter them under item 3.1.12. You can enter a deduction for expenses directly linked to your taxable winnings under item 3.3.7.

Log in, check and submit your tax return:

Open your tax return

Documentation requirements

You do not have to send us any documentation, but you must be able to present documentation if we ask for it.

If we ask for documentation, you must be able to document your total tax-free lottery winnings of NOK 100,000 or more through confirmation from the organisation that distributed the winnings.