Fisheries - rates for completing form RF-1213 “Fiske” (Fishing - in Norwegian only).


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You will need these rates in order to fill in form RF-1213 “Fiske” (Fishing - in Norwegian only).

The rate applies for the income year 2014

If you need rates for the tax return, you must check the rates for 2017

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.

By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

Norms for the valuation of payments in kind taken for own use

For item 102/112: 

The value of fish taken per household member is set to NOK 1,300 per year. For children aged under 10 and persons over 70, the rate is reduced by 50%. 


Deduction for petty expenses

For item 104/114 and item 255:

Taxpayers who must stay away from home for work-related reasons and who either claim a deduction for actual expenses for board or receive free or subsidised board or a wage supplement, a deduction for "petty expenses" (expenses for telephone, newspaper, etc.) is given at the rate of NOK 100 per day. 

Expenses for fishermen's oilskins, etc. for fishermen without a bookkeeping obligation

For item 105/115:

In the absence of documentation, a deduction for additional expenses for fishermen's oilskins, etc. can be given for up to NOK 2,400 for all-year round fishermen and NOK 1,600 for seasonal fishermen. These rates do not apply to fishermen who receive seafarer's wages or a salary. 

The rates for 2015 will be announced in November 2015.

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Maks 255 tegn. Kun tall og bokstaver.