Tax regulations and forms for fishing and hunting at sea
If you own the boat you use for fishing, you run a business. That means that you're obliged to keep accounts (bookkeeping obligation) and submit income statements as an attachment to your tax return.
If you’re a fisherman but do not have your own boat, you’ll be considered a recipient of shares of catches or a percentage fisherman. Then you do not have to submit an income statement along with your tax return.
Fishermen who claim a special deduction for fishing and hunting at sea must submit form Fishing - RF-1213 (in Norwegian only).
Deductions – fishing and hunting at sea
You can be entitled to special deductions for fishing and hunting at sea if you have participated actively in fishing at sea or along the coast for at least 130 days during the income year.
The deduction amounts to 30 percent of the income. The deduction has an upper limit of NOK 150,000.
This also applies to fishermen and hunters on foreign fishing vessels.
If you work as both a fisherman/hunter and a seafarer during the same income year, it’s the total number of days you spend at sea as a fisherman and seafarer that’s counted as the number of days on board.
If you meet the conditions for the deduction for fishing and hunting at sea and for the deduction for seafarers in the same income year, the deduction for seafarers will be granted first, up to the maximum limit of NOK 80,000. As the maximum deduction for fishing and hunting at sea is NOK 150,000, the total deduction allowed may, in these cases, be up to NOK 150,000.
If you started or stopped working during the year, with the result of spending fewer than 130 days on board, you may still be entitled to the deduction for fishing and hunting at sea.
The deduction for fishing and hunting at sea will be granted if you start working as a fisherman/hunter and are covered by an agreement that assumes an average of at least 130 days on board and/or the conditions are expected to be met during the following year.
If you stop working as a fisherman/hunter and have fulfilled the conditions in previous years, the deduction for fishing and hunting at sea will also be granted for the final year.
Rates and key figures
Sickness benefit and parental benefit that replace employment income from fishing and hunting at sea shall be part of the calculation basis.
Unemployment benefit in the case of unemployment, work assessment allowance and wages as a fishery expert on seismic survey ships shall not be part of the calculation basis.
How do I enter this in my tax return?
Deductions for fishing and hunting at sea is pre-filled in your tax return. If you cannot find the information in your tax return, or if the information is incorrect or missing, you must add or change the information about the income and expenses you’ve had and that are part of the calculation of the deduction.
Log in, check and add or change the information that’s missing or is incorrect.
Documentation requirements
You do not have to send us any documentation, but you must be able to present documentation if we ask for it.
When asked to do so, you must be able to show the vessel's operating schedule as documentation that the condition concerning 130 days spent on board is met.
Value added tax
If you run an enterprise liable for value added tax within the primary industry, you must submit a tax return for VAT once a year. The deadline for submitting the annual statement is 3 months and 10 days after the end of the calendar year (10 April).
If you intend to sell a fishing vessel less than 15 metres long that’s exempt from value added tax, you can download this application form from the Tax Administration (in Norwegian only). You’ll get help and guidance in the form.