Prize Payments & Tax Information
NM i AI 2026 — Norway's National AI Championship
The information below reflects our understanding based on conversations with legal counsel. It is provided for informational purposes only and does not constitute legal or tax advice.
We are sharing this to help answer common questions from participants. Every winner's situation is different. For binding guidance, contact Skatteetaten (the Norwegian Tax Administration) or your own tax advisor.
This interpretation applies under the specific conditions of this competition:
- •The prizes are pure competition prizes — not payment for assignments, work, or services.
- •No services are delivered to the organizer as a condition for receiving a prize.
- •The organizer receives no transfer of IP and no special license to contributions. Anything published open source is published equally for all.
- •Participation does not establish an employment or contractor relationship.
- •No participation fee is charged.
- •Prizes are competition prizes based on skill and knowledge.
- •Prizes are not salary, fees, or payment for services.
- •Prizes are generally not taxable income.
- •Prizes are paid out gross (no tax withheld).
- •Prizes should normally not affect Lanekassen (student loan) means-testing, since they are generally not salary or taxable income. A prize may count as assets (formue) if still held at year-end.
This competition is classified as a skill-based competition where prizes are awarded based on the quality of the contribution. There is no employment or contractor relationship between the organizer and participants.
The prizes are not salary and therefore generally not taxable income. No tax is withheld at payment, and the organizer does not pay employer's tax (arbeidsgiveravgift) on prize amounts.
For participants who work directly with AI (either as employees or self-employed), the tax authorities may consider the prize to have a sufficient connection to work/business activity that it constitutes taxable income. Such participants may wish to send a written inquiry to their tax office (using form RF-1306) if they want clarification.
All prize recipients should report the prize in their 2026 tax return (filed spring 2027) to avoid potential additional tax if the tax office considers the prize taxable.
Lanekassen's means-testing is based on income and assets. Since competition prizes are not salary and not taxable income, they should normally not affect your stipend or conversion.
Lanekassen income limits for 2026 (reference)
- •Full-year support: income limit NOK 234,821
- •Support for seven months or less: income limit NOK 587,053
The prize should normally not count toward these limits. The assets threshold (formuesgrense) for 2026 is NOK 534,225 — if prize money is still held at year-end, it counts as assets.
Students can verify directly with Lanekassen if in doubt.
AStudent receiving Lanekassen support
The prize is not salary and not taxable income. It should normally not affect your stipend or conversion.
BEmployee, not at the organizer/partners (not working with AI daily)
The prize is not salary from your employer or from the organizer. It should not be reported as employment income.
CSelf-employed / freelancer (not working with AI daily)
The prize is a competition prize, not payment for a service. It should not be treated as business income. Check with your accountant if you have special circumstances.
DEmployee, not at the organizer/partners, working with AI daily
The tax authorities may consider the prize to have a sufficient connection to your work. If so, the prize should be reported in your tax return and taxed accordingly.
ESelf-employed / freelancer working with AI daily
The tax authorities may consider the prize to have a sufficient connection to your business. If so, the prize should be reported in your business tax return and taxed accordingly.
For scenarios A–D, prize money is paid to the individual(s) unless a special arrangement is agreed.
- •The organizer pays out the prize amount gross.
- •The organizer does not report prize amounts to the tax authorities.
- •The organizer will not provide individual tax advice.
- •We are unable to answer further questions beyond what is covered on this page.
- •Winners of this competition are recommended to reach out to Skatteetaten for any further questions regarding prize payments and taxation.
“Prize amounts are paid out gross. The prizes are generally not salary and generally not taxable income. Winners may clarify tax questions with Skatteetaten. Winners should report the prize in their tax return.”
Last updated March 18, 2026. Based on our understanding of Norwegian tax rules for competition prizes.
This is not legal or tax advice. Consult Skatteetaten or a qualified advisor for your specific situation.