3.1.12 Other income

Item 3.1.12 Applies to the tax year 2016

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Under this item, you must enter income which is not covered by the other items. Some of the income may have been reported and pre-filled in the tax return, while other income you will have to fill in yourself. Remember to check that everything is correct.

Does this item concern me?

All income which is liable to tax in Norway and which is not to be entered under other items must be entered here. This item covers many different areas which are taxed as income. The most common of these are:

  • gains made on the sale of shares in Norwegian-controlled foreign companies, etc. in low tax countries – NOKUS (RF-1246 Partner’s statement of own capital and income in NOKUS entities - in Norwegian only),
  • income from profit and loss accounts (RF-1219 Profit and loss accounts – in Norwegian only),
  • income recognition from negative balances (RF-1084 Depreciation – in Norwegian only),
  • reversed interest,
  • return of premiums from individual pension savings,
  • gains made on the sale of shares in businesses assessed as a partnership (RF-1221 Partner’s statement of capital and income in businesses assessed as partnerships – in Norwegian only),
  • share of joint gains made on the sale of shares in businesses assessed as a partnership,
  • continuation insurance,
  • other income as stated in the Certificate of Pay and Tax Deduction, e.g. benefits associated with the free use of other people's property in an employment relationship,
  • benefits associated with the free use of other people's assets not related to an employment relationship,
  • taxable gains, finder's fees and rewards for giving news tips to newspapers,
  • gains made on the sale of bitcoins,
  • interest on overdue payments of wages, pensions, holiday pay etc.,
  • currency gains,
  • work on own building,
  • ground rent for the owner of leased plots of land who receives income.

How do I enter this in my tax return?

The amount has been pre-completed

Most incomes will be pre-completed under the item, as they will have been reported by the third parties concerned (credit institutions, insurance companies, employers, etc.), so you should check that everything is correct.

The amounts you should perform the check against will be shown in the annual statement you will receive from third parties in January.

If the amount shown is wrong, you must change it in the tax return. You should also contact the third parties concerned to ensure that the annual statement is correct.

The amount has not been pre-completed

If the amount has not been pre-completed, you must enter the income.

If the income appears when you fill in an RF form, the amount that must be entered under the item will be stated in the form. In the case of electronic submission, the amount will automatically be entered under the item.

Log in and fill in the item.

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Documentation requirements

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

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