Special allowance for agriculture

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As a general rule, the special allowance for agriculture is given subject to the condition that the taxpayer has lived on the farm in accordance with the regulations concerning national registration for more than half of the income year.

The rate applies for the income year 2015

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 special allowance for agriculture is given against general income to taxpayers who:

  • have received income from activity in the form of agriculture, market gardening and/or horticulture,
  • and/or run a secondary business (honey production)
  • and/or fur farming as an activity, even if the activity is not linked to agriculture, market gardening or horticulture.
Income-independent deduction  NOK 63,500
Rate over and above income-independent deduction  38%
Maximum total deduction  NOK 166,400

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