Recreational fishing
If you fish in your spare time, you can sell the fish and earn up to a threshold amount tax free. If you earn more than threshold amount, you can claim a deduction for some of the expenses related to the taxable income.
Does this apply to me?
This applies to you if you sell fish, for example, through a fish sales cooperative (fish reception point) or directly to customers.
Deduction for expenses
Income over the threshold amount from the sale of fish or produce that can be foraged freely is taxable.
Important information
Threshold amounts for tax free income per year from the sale of fish or produce that can be foraged freely:
- until and including the income year 2024: NOK 4,000
- from the income year 2025: NOK 10,000
You can claim a deduction for some of the expenses related to the fishing of the catch you’ve sold. This could, for example, be:
- the purchase of bait and fuel for the boat you’re using
- fees to fish sales cooperatives
You cannot claim a deduction for fixed costs for the boat, such as insurance, maintenance, and loss of value due to wear and tear or age. Nor can you claim a deduction for expenses for fishing gear or equipment for the boat, such as fishing rods, line haulers, boat lights, etc. Such expenses are included in the minimum standard deduction.
Since income under the threshold amount is tax free, you cannot claim a deduction for expenses linked to this part of the income.
Per sells fish and earns NOK 6,000. He also has expenses of NOK 3,000.
Income NOK 6,000
- expenses NOK 3,000
= Income less expenses NOK 3,000
The tax-free income of NOK 4,000 (2024) is then automatically deducted.
Since income less expenses is lower than the limit for tax free income of NOK 4,000, the taxable income will be NOK 0.
Per sells fish and earns NOK 13,000. He also has expenses of NOK 3,000.
Income NOK 13,000
- Expenses NOK 3,000
= Income less expenses NOK 10,000
The tax-free income of NOK 4,000 (2024) is then automatically deducted.
= Income less expenses NOK 10,000
- Tax free income (2024) NOK 4,000
= Taxable income NOK 6,000
What you need to do
If you earn more than the threshold amount per year from the sale of fish or produce that can be foraged freely, you must enter the income in your tax return. How you should declare the income from fishing depends on whether you sell through fish sales cooperatives or directly to customers.
The fish sales cooperatives report your income to the Tax Administration, so it’s usually pre-filled in your tax return.
If you’ve incurred expenses related to fishing, you can deduct these expenses from the pre-filled amount and enter a new amount in your tax return.
The threshold amount per year from the sale of fish or produce that can be foraged freely, is automatically deducted.
Example in 2024
You sell fish for NOK 20,000 through a fish sales cooperative. You have incurred expenses of NOK 9,000 for bait, fuel, and fees to the fish sales cooperative. You’ve also had expenses for fishing gear.
Pre-filled income in your tax return NOK 20,000
- Expenses for bait, etc. NOK 9,000
- Expenses for fishing gear NOK 0
(included in the minimum standard deduction)
= Income less expenses NOK 11,000
Income less expenses NOK 11,000
- Tax-free amount (2024) NOK 4,000
(automatically deducted)
= Taxable income (2024) NOK 7,000
When you sell fish directly to customers, the income is not pre-filled in your tax return. You must therefore enter this income in your tax return.
If you’ve incurred expenses related to fishing, you can deduct these expenses when you enter the income.
The threshold amount per year from the sale of fish or produce that can be foraged freely, is automatically deducted.
Example in 2024
You sell fish for NOK 20,000 directly to customers. You have incurred expenses of NOK 9,000 for bait and fuel. You’ve also had expenses for fishing gear.
Income NOK 20,000
- Expenses for bait, etc. NOK 9,000
- Expenses for fishing gear NOK 0
(included in the minimum standard deduction)
= Income less expenses NOK 11,000
Income less expenses NOK 11,000
- Tax-free amount (2024) NOK 4,000
(automatically deducted)
= Taxable income (2024) NOK 7,000
If you sell fish both through fish sales cooperatives and directly to customers, the income from the fish sales cooperative will usually be reported and pre-filled in your tax return. You must add income from sales directly to customers.
If you’ve incurred expenses related to fishing, you can deduct these expenses from the pre-filled amount and enter a new amount in your tax return.
The tax-free amount from the sale of fish or produce is automatically deducted.
Example in 2024
You sell fish for NOK 10,000 through fish sales cooperatives and for NOK 5,000 directly to customers. You have incurred expenses of NOK 3,000 for bait, fuel, and fees to the fish sales cooperative. You’ve also had expenses for fishing gear.
Pre-filled income in your tax return NOK 10,000
- Expenses for bait, etc. NOK 3,000
- Expenses for fishing gear NOK 0
(included in the minimum standard deduction)
= Income from sales through
fish sales cooperatives less expenses NOK 7,000
Income from sales through fish sales cooperatives less expenses NOK 7,000
+ Income from sales directly to customers NOK 5,000
- Tax free amount (2024) NOK 4,000
(automatically deducted)
= Taxable income (2024) NOK 8,000
What to do if you
The rules on tax-free income up to the threshold amount also applies to the sale of other garden and natural products such as berries, mushrooms, etc., outside of commercial activity.
If you sell fish from recreational fishing over time and make a profit, you must consider whether you’re running a business. Am I self-employed?
Supporting documentation
You must keep your vouchers and other supporting documents, but you do not have to include any attachments in the tax return. If the Tax Administration needs more information, we’ll contact you.