Minimum standard deduction

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The minimum standard deduction is a standard deduction which is automatically deducted from salaries, pensions and other similar income.

If your actual expenses linked to work, etc. exceed the minimum standard deduction, you can claim a deduction for these expenses under item 3.2.2 of your tax return, instead of the minimum standard deduction.

Examples of such costs are deficits on car allowances, board while on business travel not involving overnight stays, home office, specialist literature, further education, expenses for tools, work clothing and voluntary accident and illness insurance.

The minimum standard deduction is calculated automatically. Therefore, if you change the basis for calculating the deduction, for example when declaring wage earnings that have not been pre-filled, you will not need to correct the deduction yourself.

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.

Salary 
Rate 44 %
Upper limit*  NOK 94,750
Lower limit  NOK 4,000
Special allowance in employment income**  NOK 31,800 
Pension 
Rate *** 31 %
Upper limit *** NOK 81,200
Lower limit NOK 4,000

* The sum of the minimum standard deduction from salary income and the minimum standard deduction from pension income is limited upwardly to the upper limit on the minimum standard deduction from salary income, i.e. NOK 94,750 for 2017.

** Tax payers with salary income only, will receive which ever is highest of the allovances for salary income and the special allowance in employment.

** Lower limit of NOK 4,000 in some cases:

  • Persons resident abroad who are a director, board member or similar in a Norwegian company and who are taxable under Section 2-3 first paragraph (e) or (f) of the Tax Act.
  • Persons who have been resident in Norway for only parts of the year, or who are taxable under Section 2-3 first paragraph (d), (h) and second paragraph of the Tax Act.

*** The rate for pension were increased in June 2017, but apply for the whole of 2017.

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.

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