Parental allowance (childcare expenses)


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As a parent, you are entitled to a deduction for your documented expenses for the care of children aged 11 or under who live with you. You may also be entitled to a deduction for expenses for after school hours schemes.

You may be entitled to a deduction for expenses such as childminder, day care centre and after school hours supervision schemes. You will receive a deduction for after school hours schemes run by sports associations, sports clubs, etc. which are similar in nature to after school hours supervision schemes.

How to enter the deduction in your tax return

The deduction will be pre-filled by the Tax Administration under item item 3.2.10 of the tax return.

Day care centres and after school hours supervision schemes are obliged to submit a statement of parents'/guardians' expenses for childcare.

If the expenses are not pre-filled in the tax return, you can still claim the deduction under item item 3.2.10, but you must be able to document your expenses if we ask you to.

Cash-for-care benefits from Nav do not reduce the deduction.

You can also obtain a deduction for 

  • your additional travel expenses for taking children to a childminder (NOK 1.50 per km when using a car).
  • your expenses for a childminder for an older child if the child has special care needs.You must also be able to present a certificate from a doctor, the child welfare service or similar if we ask you to.

The rate applies for the income year 2016

If you need rates for the tax return, you must check the rates for 2017

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.

Upper limit

One child NOK 25,000
Supplement per additional child NOK 15,000

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.

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