Special allowance for disability

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The rules concerning the special allowance for disability have been abolished with effect from 2015.

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.

Transitional rules have been introduced for a limited group of taxpayers. These rules will apply to the 2015, 2016 and 2017 income years.

The transitional rules may apply to you if:

  • You received half the special allowance for 2014 without receiving disability pension from the National Insurance scheme. This therefore only applies to people who received a disability pension during 2014 under legislation other than the National Insurance Act because their earning capacity was reduced by less than two thirds and who did not also receive work assessment allowance from the National Insurance scheme at the same time. 
  • You will still only receive a disability pension under legislation other than the National Insurance Act because your earning capacity has been reduced by less than two thirds. It is also a condition that you are not receiving work assessment allowance from the National Insurance scheme at the same time. The special allowance under the transitional rules is only granted up to and including the month in which you reach the age of 67. 

If you fulfil these conditions, you can receive the special allowance in the amount of NOK 1,000 for each month of the 2015 income year.

The special allowance is tapered for the 2016 and 2017 income years.

For 2016, the special allowance amounts to NOK 667 per month and for 2017 to NOK 334 per month.

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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