If a private person, for example, does a painting or washing job for you, it can in some cases be tax-free.

If your fence should have been painted, or you need the house cleaned, you can get someone to do the work tax-free. In order for the salary for small jobs in private homes or holiday homes to be tax-free, these prerequisites must be present.


 * The work takes place at home, in the garden, at the cabin or in the car.
 * Salary paid cannot amount to more than NOK 6,000 per year per person per year.
 * You pay as a private person.
 * The person performing the job cannot have a company in the same industry. For example, a person who runs a hair salon cannot cut your hair tax-free.
 As a private person, you can rent goods for up to NOK 10,000 per year, tax-free.


Max 6,000 from one client
Note that you can pay a maximum of NOK 6,000 in salary to one person during one year. You cannot therefore let the person take on more jobs for you, who must be paid NOK 6,000 each time. If the salary exceeds NOK 6,000, the entire salary will be taxed. Tax benefits apply to small jobs carried out by private individuals.


 * Max. 6,000.- from the same client per year.
 * Max. 60,000 in total per year.
 * The work must be carried out at the home or holiday home.


The wage earner, on the other hand, can take on several such small jobs during the year, as long as he or she does not receive more than 6,000 in wages from each of the clients.

Could be business
If you take on many small jobs, this can be defined as a business. Then all income will be taxed. There is no specific amount limit for when these incomes turn into a business. This is a concrete assessment on the part of the Swedish Tax Agency. There is no specific limit on how much you can earn tax-free from the sale of services and self-produced goods, or how many clients you can have before the income becomes taxable. The common rule for all tax-free income is that the activity must be considered a hobby and not a business activity. The distinction is based, among other things, on the scope of the business, whether it is suitable to make a profit and the duration of the business. If you are unsure whether you fall under hobby or business, you should contact the Norwegian Tax Agency.