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For pupils and students
Pupils and students may receive a grant tax-free if it is used to cover documented additional expenses directly resulting from their education. These are expenses beyond ordinary living costs, incurred specifically because of the studies.

Examples of eligible additional expenses include:

• Travel expenses related to the studies

• Operating costs, such as the use of specific software or materials

• Participation in study trips

• Purchase of special equipment necessary to complete the studies

These expenses must be documented with receipts or vouchers.

Ordinary living expenses
Using the grant to cover general living expenses such as food, rent, electricity, or daily transportation may be considered taxable income. This is especially the case if the grant replaces ordinary earnings, as regulated by the provisions on employment income in the Norwegian Tax Act.

For employees and salaried recipients
For employees, tax exemption also depends on how the grant is used. The focus here is on activities or projects financed by the grant.

Examples of eligible additional expenses include:

• Travel expenses related to the project or activity

• Operating costs, such as purchasing equipment or materials for specific tasks

• Participation in relevant conferences

• Purchase of special equipment

If the grant is used to cover daily expenses such as food, rent, or transport, it is considered salary and is taxable under the Norwegian Tax Act.

When the grant is paid via an employer, the employer is responsible for ensuring correct tax treatment. The grant is paid in full from the foundation, and any taxable amounts are reported and processed by the employer in accordance with applicable regulations.

Important Notes

• To avoid tax liability, the grant must be used in accordance with the project’s purpose.

• Documentation of additional expenses is essential, including receipts and vouchers.

• Any surplus not linked to approved additional expenses will be taxable.

• A report must be submitted no later than 30 days after the funds have been used.

To meet the requirements for tax exemption, correct reporting of how the grant was used is necessary. Reporting is done via “My Page” on www.unifor.no. The report must be submitted no later than 30 days after the funds have been used, or within the stated deadline.

Failure to submit or inadequate reporting may result in a demand to repay the grant.

Payment via employer:

• General ledger report, SAP statement, or equivalent accounting summary.

Payment to a private account:

• Complete accounts

• Copies of all receipts and original vouchers