Blogging and social media

Activity on social media, for example, if you're an influencer, can be both a hobby and a business activity.

Income from hobby activities is not taxable, while you must pay tax on the income if you run a business as a self-employed person.

What applies to you depends on the nature of your activity.

Social media as a hobby

Social media activity is considered a hobby when it's of a non-economic nature, which means that it does not generate a profit or financial benefits.

Income from hobby activities is not taxable, nor are you entitled to a deduction for expenses for such activities.

Social media as a business activity

Activity on social media may be considered business activity. In this case, you must pay tax on your income, and you may be entitled to a deduction for expenses.

Am I self-employed?

There is no clear definition for when an activity is considered a business activity, but there are four conditions that must be met:

The activity is likely to generate a profit.
The activity has a certain duration.
The activity has a certain scope.
The activity is conducted at your own expense and risk.

Get help to find out whether you’re self-employed

If, after making this assessment, you conclude that you are considered a self-employed person, you are obliged, among other things, to keep accounts and submit a tax return for businesses.

What you must pay tax on

You must pay tax on:

money and sponsored products of financial value that you receive because of your activity on your social media, online store, product reviews, affiliates, assignments, etc., which have to do with your business on social media. This includes promotions, advertising, and similar.
free or discounted products/gifts of financial value, such as makeup, hair and skin care products, books, clothes, travel, games, technological equipment, children's equipment, etc. This must be recognised as income at the sales value (or sales value minus the amount you have paid for the goods). If you later sell the goods, the sales are taxable.

You may be entitled to a deduction

Tax

You can claim a deduction for expenses that are related to the business. This can be, for example, a computer, telephone and internet expenses, photographic equipment, etc.

Value added tax

You can only claim a deduction for input VAT if you’re registered in the Value Added Tax Register. Once you're registered there, you can claim a deduction for value added tax on expenses related to your activity on social media.

Gifts you throw away

Some influencers receive gifts they have not asked for, do not want and therefore throw away. To avoid paying tax on this, you must write down what you have received and what has been thrown away. This is called an internal voucher. Write the date and sign.

Special circumstances

Where your website or similar is physically located has no significance for the tax and duty rules. The tax liability is determined by the country from which the website, blog, or similar is operated.

If the website is located abroad, but is operated from Norway, Norwegian tax rules must be followed.

In the same way as other income, affiliate income will be included in the assessment of whether you're engaged in a hobby or running a business. As a self-employed person, you'll be liable to pay tax on the affiliate income.

Are you not sure?

You must decide for yourself whether your activity on social media and similar is business activity.

If you're in doubt about what your activity constitutes, you can contact the Tax Administration for a guiding statement.

You must then describe your activity on your social media, as well as the income and expenses this activity entails.