Childminders who mind children in their own home

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Childminders who mind children in their own home can claim a standard deduction for expenses for food, wear and tear, cleaning, heating, etc. instead of a deduction for actual expenses in their childminding business.

The rate applies for the income year 2014

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.

If you are looking after other people's children in your own home as a childminding business, a proportion of the fee you receive from the parents will be considered an expense allowance which must be deducted when calculating your income in your tax return and the tax assessment. You can claim a standard deduction from your income for your actual running costs instead. The standard deduction must amount to 50% of the fee for childminding (the amount paid by the parents), subject to a maximum of NOK 1,057 per month for each child.

The standard deduction is intended to cover your additional expenses for board, cleaning, heating, trips, wear and tear caused to fixtures and fittings, etc.

Maximum standard deduction for childminders: NOK 1,057

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