Can I legally earn extra money in Norway without setting up a company?
Do you have a steady job in Norway and want to earn a bit extra after hours? Or maybe someone is offering you a weekend gig, cleaning, a small repair, or selling handmade items?
In such situations, the first question is usually: do you need to set up a company?
In this article, we explain when you can earn extra money as a private individual, when the payment should be treated as salary or a fee, and when the activity starts to look like a business. We also explain why working "under the table" is risky even when the amounts seem small.
Legal extra earning without a company - basic options
In Norway, you can legally earn extra money without setting up a company if you choose the correct way to report the income. The most common options are:
| Side-income option | Do you need a company? | How is the income usually reported? | Example |
|---|---|---|---|
| Additional work for an employer | No | The employer withholds tax and reports the payment | Extra help, temporary cover, on-call substitute |
| Frilanser (a person receiving a fee without a company) | No | The client pays lønn or honorar and withholds tax | One-off translation, performance, single creative assignment (e.g. graphic design) |
| Small private activity or hobby | Usually no | Depends on the nature of the activity | Selling used items, small help at home, occasional handmade goods |
| Næringsvirksomhet (business activity) | Yes, of course | Business income and costs, usually through an ENK | Regular assignments for many clients, selling for profit, services at your own risk |
Working "under the table" means work or sales that you do not report and do not tax even though you are required to. This is not, of course, a legal way to earn extra money. Cash payment itself is not prohibited in most cases, but hiding income, no tax withholding, or failing to declare income in the skattemelding (tax return) creates a risk of additional tax, interest, and penalties.
Side work for someone else and gigs without your own company
The simplest situation is extra work for a Norwegian employer. If you have a second job, on-call work, or a weekend shift, the employer uses your skattekort (tax card), withholds forskuddstrekk (tax deducted during the year from your salary), and reports the payment through a-melding. The income usually appears automatically later in the skattemelding.
If you are starting a second job, check your tax card. Extra income may mean that the withholding is too low, and then you may have to pay more after the annual tax assessment. You can find more practical information in the article What is a tax card in Norway?
The second option is frilanser. In the Norwegian sense, this is a person who receives payment for individual assignments but does not run a business and is not a regular employee. In practice, this means that:
- you do not issue an invoice as a company,
- you do not need an organisation number,
- the client pays you lønn or honorar (salary or fee),
- the client withholds tax,
- the client reports the payment.
If the client says, "Send me an invoice," and you do not have a company, that is not the correct solution. An invoice is issued by a business. If the assignments are one-off and do not amount to a business, arrange the payment as a fee. If the assignments are regular, profitable, and carried out at your own risk, you need to assess whether you are already running a business.
If you are unsure how to report extra income in your tax return, we can help you with our Tax return in Norway service.
Small jobs, hobby activities, finn.no, and handmade goods
Many questions concern earning extra money "for the neighbors": snow clearing, mowing the lawn, small repairs, cleaning, shopping for someone, selling things on finn.no, or handmade goods. Here, the important factors are limits, the purpose of the activity, and how regular it is.
| Type of activity | Limit or rule in 2026 | What it means in practice |
|---|---|---|
| Small jobs in the private home of the client | Up to NOK 6,000 per year from one private client tax-free | Once the limit is exceeded, the entire amount from that client becomes taxable |
| Small payment from a company for side work | The tax-free payment threshold from 2025 is NOK 2,000 | Higher amounts must be reported if the income exceeds the costs |
| Volunteer or non-profit organisation | Up to NOK 10,000 from a qualifying organisation | Once the limit is exceeded, the entire amount is taxable |
| Selling berries, mushrooms, fish from recreational fishing, and similar natural products | From 2025 the limit is NOK 10,000 | Once the limit is exceeded, the return shows income reduced by the allowance |
| Selling privately owned used items | Profit from items used privately is generally tax-free | Regular trading in items bought for resale may be taxable or treated as business activity |
When selling on finn.no, what you sell and why matters. Selling your own used bicycle, sofa, children's clothes, or private car usually falls within private sale of personal items. The situation is different when you buy goods cheaply in order to systematically resell them at a higher price. We discuss this in detail in the article Do I have to pay tax on selling items on finn.no?
Handmade goods can be a hobby, but they can also become a business. If you make a few decorations a year, material costs eat up most of the income, and sales are occasional, this is usually considered a private activity. If, however, you produce regularly, advertise, take orders, buy materials with the intention of selling, and make money, the activity starts to have the characteristics of a business.
When extra earning becomes business activity
There is no single universal amount that decides whether you need to set up a company. The NOK 50,000 limit applies to VAT registration, not to the moment when business activity starts. You can have a business even below NOK 50,000 in turnover.
An activity is treated as næringsvirksomhet (business activity) when it meets four conditions in total:
- it is capable of generating profit,
- it has some permanence,
- it has some scope,
- it is carried out on your own account and at your own risk.
In practice, watch out for signals such as:
- you have many clients,
- you set your own prices and terms,
- you use your own tools or materials,
- you incur costs before receiving payment,
- you are responsible for the result of the work,
- you advertise your services or products,
- you take assignments regularly,
- you make a profit or realistically aim to do so.
If these features are present, the activity must be reported as business. Most often, this means an enkeltpersonforetak (sole proprietorship, ENK). In that case, the income is business income, and the owner is responsible for tax reporting and advance tax payments. If you want to move from side earning to a legal business, we will be happy to help you with registration: Register a sole proprietorship ENK.
In a business activity, once you exceed NOK 50,000 in turnover excluding VAT within any 12-month period from VAT-liable sales, you must register in the Merverdiavgiftsregisteret (VAT register). The limit applies to turnover, meaning sales, not profit. Before registration, you may not add VAT to invoices. Once the threshold is exceeded, we can help you with VAT registration.
Are you competing with your current employer?
If you already have an employer, also check your employment contract. Earning extra money is not automatically forbidden, but you must be careful about:
- non-compete clauses,
- the duty of loyalty toward your employer,
- trade secrets,
- working time and rest rules,
- conflicts of interest.
Example: if you work for a renovation company and take its customers after hours, you risk violating the duty of loyalty. If you earn extra money in a completely different industry and it does not affect your work, the risk is usually lower, but it is still worth checking the contract.
FAQ - frequently asked questions
Summary
- Legal extra earning without a company is possible through additional work, a fee as a frilanser, hobbies, sales of private items, and small jobs within the limits.
- Working "under the table" means hiding income or failing to report it properly, and it carries tax risks.
- Whether you need to set up or report a business depends on the characteristics of the activity: profit, permanence, scope, and your own account and risk.
If you need help legally reporting extra income in Norway, call us: +47 21 38 38 21. We help Poles in Norway sort out their tax and administrative matters.
Article author: Marcin - marcin@efirma.no
