Rate for:

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

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


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 1,600 per year. For children aged under 10 and persons over 70, the rate is reduced by 50%, to NOK 800.

Deduction for petty expenses

For item 104/114 and item 255:

Entitlement to deductions for undocumented petty expenses was abolished from the income year 2016. If the general conditions are fulfilled, entitlement to claim deductions for documented additional expenses is still valid.

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 2,800 for all-year round fishermen and NOK 1,850 for seasonal fishermen. These rates do not apply to fishermen who receive seafarer's wages or a salary.