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

Rate

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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 2015

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. 

Entitlement to deductions for undocumented petty expenses is abolished from income year 2016. If the general conditions are fulfilled, entitlement to claim deductions for documented additional expenses is still valid according to the Income Tax Act section 6 paragraph 13.

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 2,600 for all-year round fishermen and NOK 1,700 for seasonal fishermen. These rates do not apply to fishermen who receive seafarer's wages or a salary. 

The rates for 2016 will be announced in November 2016.

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Maks 255 tegn. Kun tall og bokstaver.