Special allowance for single providers


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This allowance is given to people who receive extended child benefit for children aged under 18 who you provide for. You will be considered a single provider if you are unmarried, divorced, separated or widow/widower or you have not had a cohabiting partner for at least a year.

The deduction will be pre-filled under item 3.5.5 of the tax return.

You must not alter the amount under item 3.5.5 yourself.

The special allowance is calculated by the Tax Administration based on information from NAV concerning the number of months in the year in which you received extended child benefit. When extended child benefit from NAV is shared on the basis of an agreement concerning shared housing for the child or children, you will receive the special allowance at half the monthly rate.

Any internal agreement between parents concerning sharing of the special allowance in cases where extended child benefit is only paid to one of the parents will not result in us splitting the special allowance when we calculate the tax that is payable. Special allowance at half rate assumes that the extended child benefit is shared.

If the allowance is wrong or not shown in the tax return

If the special allowance is not shown in the tax return or is wrong and the decision was taken during 2017with retrospective effect for 2016, you do not need to do anything, as it will be corrected automatically. If the omission or error is due to other circumstances, you must contact NAV and ask for documentation, which you should then forward to the Tax Administration.

Read more about about the new special allowance for single providers.

The rate applies for the income year 2015

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.

The allowance amounts to
Per year NOK 48,804
Per month 
NOK 4,067

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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