Norway Gambling Tax: State Monopoly Rules Explained (2026)

How Norway Taxes Gambling Winnings

Norway has a unique gambling market with a state monopoly system. Understanding the tax implications requires knowing which operators are legal.

The key point: Tax treatment depends entirely on whether you use the state monopoly or foreign operators.

Norway's State Gambling Monopoly

Unlike most European countries, Norway does not have a licensed private gambling market:

Legal operators:

• Norsk Tipping: Sports betting, lottery, online casino
• Norsk Rikstoto: Horse racing betting

No private licenses:

• Foreign operators cannot obtain Norwegian licenses
• Using foreign sites is not illegal for players
• But operators targeting Norwegians face restrictions

Tax Treatment: State Monopoly

Winnings from Norsk Tipping and Norsk Rikstoto:

Sports betting and games:

• Tax rate: Tax-free up to 10,000 NOK per win
• Above threshold: Taxed as capital income
• Rate: 22% on amounts exceeding 10,000 NOK

Example:

• Win 15,000 NOK on a sports bet
• Tax-free portion: 10,000 NOK
• Taxable portion: 5,000 NOK
• Tax: 5,000 × 22% = 1,100 NOK

Lottery winnings (Lotto, Viking Lotto, etc.):

• Tax-free regardless of amount
• No reporting required

Tax Treatment: Foreign Operators

Winnings from operators not based in Norway (bet365, Unibet, etc.):

Tax status:

• Technically taxable as foreign income
• No tax-free threshold applies
• Full amount is taxable at 22%

Reporting:

• Should be declared on your tax return (skattemelding)
• Listed under "other income" (annen inntekt)

Reality:

• Many Norwegians use foreign operators
• Enforcement is limited
• Banking restrictions make deposits/withdrawals harder

The 10,000 NOK Threshold Explained

For state monopoly betting:

How it works:

• Applies per individual win, not annual total
• Each winning bet is assessed separately
• Multiple wins below threshold remain tax-free

Example scenario:

• Monday: Win 8,000 NOK (tax-free)
• Wednesday: Win 12,000 NOK (2,000 NOK taxable)
• Friday: Win 9,000 NOK (tax-free)

Only the Wednesday win triggers tax, and only on the amount above 10,000 NOK.

Professional Gambling in Norway

If gambling constitutes business activity:

Classification factors:

• Regular, systematic betting
• Gambling as primary income
• Specialized methods employed
• Significant time investment

Tax treatment:

• Taxed as business income (næringsinntekt)
• Progressive rates up to 47.4%
• Can deduct business expenses
• Must register as self-employed (enkeltpersonforetak)
• Social security contributions apply

Threshold for classification: No fixed rules; assessed case-by-case by Skatteetaten.

Banking Restrictions

Norway implements strict payment blocking:

Current situation:

• Banks may block transactions to foreign gambling sites
• Credit card deposits often declined
• Some e-wallets face restrictions

Workarounds used:

• Cryptocurrency deposits
• E-wallets based outside Norway
• Prepaid cards

Note: Using these methods is not illegal, but complicates record-keeping for tax purposes.

Value Betting and Arbitrage Considerations

For systematic bettors in Norway:

Using Norsk Tipping:

• Limited market coverage
• Lower odds compared to international markets
• Tax-free threshold helps small winners
• Not viable for serious value betting

Using foreign operators:

• Better odds and markets available
• Full tax obligation (22% on all wins)
• Banking complications
• No legal protection in disputes

Practical impact:

• 22% tax on foreign operator wins erodes edge significantly
• A 5% EV bet becomes ~3.9% after tax
• Still potentially profitable with strong edges

Record-Keeping Requirements

For Norsk Tipping/Rikstoto:

• Statements available in your account
• Report winnings above 10,000 NOK threshold
• Keep records for 5 years

For foreign operators:

• Maintain detailed records yourself
• Document all deposits, withdrawals, and bets
• Keep screenshots of betting history
• Record exchange rates if betting in foreign currency

Reporting to Skatteetaten

What to report:

• Norsk Tipping wins above 10,000 NOK (often pre-filled)
• All foreign gambling winnings
• Professional gambling income

Where to report:

• Listed in your tax return (skattemelding)
• Under relevant income category
• Submit by April 30 each year

The Future of Norwegian Gambling

Pressure for change:

• EU criticism of monopoly model
• Consumer demand for choice
• Revenue leakage to foreign operators

Government position:

• Monopoly protects against gambling harm
• Revenue funds sports and culture
• No immediate plans for liberalization

Key Takeaways

1. State monopoly system: Norsk Tipping and Norsk Rikstoto are the only legal operators
2. Tax-free threshold: 10,000 NOK per win from state operators
3. Above threshold: 22% tax on amounts exceeding 10,000 NOK
4. Foreign operators: All winnings technically taxable at 22%
5. Banking restrictions make foreign operator use complicated
6. Professional gamblers face business income tax rates

This guide is for informational purposes. For personal tax advice, consult a Norwegian tax advisor (skatterådgiver).