Maximum annual deduction for payments to an individual pension scheme

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You can claim a deduction from general income for payments to individual pension schemes (IPS).

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.

The maximum amount covers the premium, contributions and administration expenses, including expenses for managing the year's premium or contributions.

The maximum amount also concerns payments to any linked insurance policies which give entitlement to a disability pension, survivor's pension for a spouse, registered partner or cohabitant and children's pension.

To be entitled to a deduction during the income year, the payment must have been made before the end of the income year.  

Maximum annual deduction for payments to an individual pension scheme  NOK 15,000

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