Personal allowance


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The personal allowance is a general basic deduction against general income, i.e. it is given against all income (salary, pension, capital and business income).

The rate applies for the income year 2018

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.

Class 1  NOK 54,750

All single taxpayers are taxed under tax class 1. 

Read more about  tax classes.

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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