Tax on gambling winnings

are gains you have won on poker or casino taxable? Here we have looked at what the rules are and how they work in practice.

These are the rules:
You will find these in The attachment to the tax return.

1.5.2 Lottery and tipping gains, etc.

Gains from the following games/draws are tax -free:

  • games arranged by norsk tipping as, e.g. lotto, viking lotto, tipping and odds
  • totalizer games covered by the totalizer game act, including rikstoto. distribution covered by the lottery act, including quicklotteri and bingo games
  • gambling and lotteries in another eea state that is reimbursed to correspond to the games or lotteries that can be legally offered in USA, and which are subject to public supervision and control in the home state.
  • publicly available measures organized by mass media such as television, newspapers or other media.
  • Other random gains in domestic or foreign games, competitions, lotteries and the like when the value of each gain is NOK 10,000 or less.

If your total tax -free lottery gains in 2004 greater than NOK 50,000, you must attach a confirmation from the one who has provided the winnings.

Gains other than those mentioned above are taxable when the value of each gain (the face value of the gain without a deduction for effort) exceeds NOK 10,000. The amount is entered in item 3.1.8. Deductions for documented costs (efforts) that are directly related to the taxable benefit are provided. Costs are entered in item 3.3.7.

The tax exemption for gambles and competitions does not apply when the gain is considered compensation for work/business because the gain is closely related to the recipient's education, work or business.



What games are then tax -free?
norsk tipping now offers odds, scratch cards, casinos and bingo. these gains are therefore tax -free if the casino has a license from an eea/ eu country. You can find information on where a casino has a license in our reviews or on the casino website.

What does this mean in practice?
The tax authorities are aware that gambling over the Internet is growing rapidly and emphasizes that large gains should be stated on the tax return.

- Basically, random gains are over NOK 10,000 taxable by 28 per cent, while all amounts below this limit are tax -free. Within web poker, however, we have said that you can win up to NOK 10,000 tax -free per game. That is, in one evening you can have many winnings of NOK 9,999 and drop taxes as long as the payments are made over several times, explains special officer Anna Lie in the Tax Directorate to the .

She specifies:

- At the same time, online poker games can come under business. Then there is a tax liability from the first $one. We can also ask for documentation if we come across cases where people have had large extra income.

Summary of what is most relevant to poker gains:
  • simple winnings under nok 10,000 are tax -free. so e.g. do you win 3,000, 7,000, 4,000 and 9,000 (a total of 23,000) i forskjellige omganger i løpet av en kveld er disse gevinstene skattefrie.
  • simple winnings over nok 10,000 are taxable. you are responsible for yourself listing these in your tax return. du betaler 28% skatt. du får fradrag for innsatsen i det playet du vant på.
  • if you live by online poker you may have to pay taxes from the first $one. then it comes under business.
  • the tax office may require documentation from you. you have the burden of proof that the single gains are less than nok 10,000.
  • is there any control from the tax authorities? well the tax offices control your income and har du store inntekter som ikke er gjort rede for har har du bevisbyrden på din side. blir du tatt i skatteundragelse av gevinster kan du risikere fra 30% straffeskatt opptil 60% samt straffeforfølgelse i alvorlige tilfeller.

    We encourage everyone to be honest and give gains on the tax return.



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