Fishermen's and seafarers' allowance

Rate

  • Print

Tell a friend

Tell a friend

The fishermen's and seafarers' allowance is a deduction for fishermen and seafarers of 30 percent of income.

Seafarers

The special deduction for seafarers is 30 percent of the income earned onboard a ship in service. The deduction has an upper limit. See below.

The deduction will be reported to the Tax Administration by the employer if the requirement for a minimum of 130 days at sea during the income year is met. Nevertheless, the deduction must still be claimed in the tax return. Seafarers on foreign ships must also enter the deduction and be able to present documentation for the number of days when asked to do so by the tax office. You must enter the deduction under item 3.2.13 of the tax return.

Fishermen

Fishermen who have fishing as their main occupation for at least 130 days of the year are entitled to a special deduction of 30 percent of their income. The deduction has an upper limit. See below.

The amount must be entered under item 3.2.14 in your tax return.

The rate applies for the income year 2017

If you need rates for the tax return, you must check the rates for 2016

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.

Seafarers' allowance

Rate 30 percent
Upper limit  NOK 80,000 
 

 Fishermen's allowance

Rate 30 percent
Upper limit   NOK 150,000  

Why haven't I got a preliminary tax calculation on my tax return?

There could be a number of reasons why you haven't received a preliminary tax calculation on your tax return.

Did you find what you were looking for?

Maks 255 tegn. Kun tall og bokstaver.