Rate for:

Minimum standard deduction

The minimum standard deduction is a standard deduction that is automatically deducted from salaries and pensions and covers most of the expenses you’ve had in connection with work.

Examples of expenses that are covered by the minimum standard deduction:

There are some expenses in connection with work that you can claim a deduction for in addition to the minimum standard deduction:

If you've had expenses that exceed the minimum standard deduction, you can enter the actual expenses in your tax return. Then you can claim a deduction for these instead of the minimum standard deduction. 

Your minimum standard deduction rate is calculated with a percentage of your income but is limited by an upper limit. 

Select the year to see that year’s rate.

 

 


Salary income  
Rate 46 %
Upper limit * NOK 104,450

 

Pension income  
Rate  40 %
Upper limit*  NOK 86,250

 

* If you had both a salary income and income from a pension, the minimum standard deduction will be limited to the salary income’s upper limit.

If you've been resident in Norway part of the year, the upper limit for the minimum standard deduction will be limited. The limit will correspond to the number of whole or commenced months in which you’ve been living in Norway. The same applies to the special cases pursuant to section 2-3, subsection 1, letters d and h, and section 2-3, subsection 2, of the Taxation Act.

The minimum standard deduction is NOK 4,000 if you’re resident abroad and you have a tax liability for remunerations, pensions, fees, etc., as directors, board members and the like in a Norwegian company. If the income is less than NOK 4,000, the minimum standard deduction will equal the income.