Taxnorway - International pages

Seafarers' allowance

Printer-friendly version

The seafarers' allowance is a deduction that is awarded to seafarers who have their main employment on board a ship in service and who work for a total of 130 days in a single income year.

If the employment relationship is covered by a tariff agreement which assumes at least 130 days on board during the income year, the conditions will still be considered as being met.

The allowance amounts to 30% of the taxable income earned on board the ship, subject to a maximum of NOK 80,000.

Read more about the seafarers' allowance