3.2 Deductions from income from employment etc.

The items under "3.2 Deductions from income from employment etc." concern deductions such as the minimum standard deduction, deductions for commuters, deductions for travel, parental allowances, trade union membership fees and premiums for employment-related pension schemes.

All items for 3.2 in the tax returnSe all items in the tax return

  • 3.2.1 Minimum standard deduction from own income

    This item shows the minimum standard deduction you have received. The minimum standard deduction is a standard deduction which everyone who has income from employment and/or a pension receives. The total amount will be pre-completed automatically based on information concerning income and/or pensions.

  • 3.2.2 Actual expenses

    Under this item, you must enter deductions for your expenses related to work etc. if they exceed the standard minimum deduction. Examples of such expenses include: expenses for work clothing, specialist literature, home office, relocation costs due to new position, expenses for tools etc.

  • 3.2.4 Minimum standard deduction from supplementary benefit for spouse

    If you receive supplementary benefit for spouse, you will receive a separate standard minimum deduction for this benefit. If the supplementary benefit has been pre-completed in your tax return, the standard minimum deduction will also be pre-completed.

  • 3.2.5 Minimum standard deduction from children’s income

    If you have one or more children who were under 13 years of age during the income year and who received taxable income from employment, a minimum standard deduction from the child's income will be given. If the income is entered under item 2.4.1, the minimum standard deduction will be automatically calculated and pre-completed.

  • 3.2.6 Minimum standard deduction from children’s pension

    If you receive children's pension, you can see the minimum standard deduction you receive under this item. The amount will normally be pre-completed with the amount that has been reported, so you should check that everything is correct.

  • 3.2.7 Extra expenses for food (subsistence) and accommodation (lodging) in connection with work-related stays away from the home

    If you stay away from home overnight because of work, you may be entitled to a deduction for your extra expenses for food (subsistence) and accommodation (lodging) etc.

  • 3.2.8 Deduction for travel between the home and permanent workplace (travel to/from work)

    You can claim a deduction for expenses for travel between your home and your permanent place of work which exceed NOK 22,000 and up to NOK 70,500. You will be entitled to this deduction irrespective of your actual expenses and the means of transport you use. The deduction is calculated on the basis of travel distance. The total may be pre-completed based on the information from last year's tax return.

  • 3.2.9 Deduction for travel expenses for home visits

    If you have to stay away from home because of work, you can claim a deduction for your travel expenses between your commuter accommodation and your home. A deduction is granted for expenses in excess of NOK 22,000 and up to NOK 70,500. The deduction is calculated based on the travel distance.

  • 3.2.10 Child care deduction

    If you incur expenses for the care of children under the age of 12 during the income year, and/or children aged 12 or over who have special care needs, you can obtain a deduction for your expenses. The deduction is limited to NOK 25,000 for one child and an additional NOK 15,000 for each child in addition to the first.

  • 3.2.11 Trade union fees

    This item shows the amount you have paid in trade union fees up to the maximum amount of NOK 3,850 per year. The total amount is normally pre-filled, so you should check that everything is correct.

  • 3.2.12 Premiums for job-related pension schemes

    This item covers deductible payments made to pension schemes in Norway and another EEA State.

    The item covers payments made to a foreign pension scheme which does not meet the Norwegian requirements under the Act relating to company defined benefits, the Act relating to defined-contribution pensions or the Act relating to occupational pensions.

  • 3.2.13 Seafarers’ allowance

    This item shows the seafarers' allowance to which you are entitled based on what has been reported by your employer under item 2.1.2.

  • 3.2.14 Special allowance for fishermen and hunters at sea

    This item shows the special allowance for fishing and hunting that you are entitled to based on the share of proceeds that have been reported by your employer or calculated in "RF-1213 Fiske" (Fishing - in Norwegian only) if you are self-employed within the Fishing category.

  • 3.2.15 Special allowance for agriculture (RF-1177)

    Under this item, you must enter the calculated special allowance for agriculture from form "RF-1177 Landbruk" (Agriculture - in Norwegian only). 

  • 3.2.16 Special allowance for reindeer husbandry (RF-1177)

    This item concerns people who are employed in the reindeer husbandry industry. The item shows the special allowance for reindeer husbandry from form "RF-1177 Landbruk" (Agriculture - in Norwegian only) to which you are entitled. 

  • 3.2.17 Special allowance for slate production in Nord-Troms and Finnmark

    Under this item, you enter the special allowance for slate production in Nord-Troms and Finnmark.

  • 3.2.18 Premium for own supplementary national insurance for self-employed persons

    Under this item, you enter the total amount paid in premiums to the National Insurance scheme in order to obtain coverage for loss of income as a result of illness. The amount will not be pre-filled. You must retrieve the amount from your income statement.

  • 3.2.19 Deficit (RF-1175, RF-1167, RF-1242, RF-1221) and deficit in connection with simplified reporting

    Under this item, you enter the calculated business deficit, declared through simplified reporting, Business Tax return or using form "RF-1175 Income statement 1", "RF-1167 Income statement 2", "RF-1242 Income statement for visual artists" and/or "RF-1221 Deltakerens melding over egen formue og inntekt i selskap med deltakerfastsetting" (Partner's statement of capital and income in businesses assessed as partnerships – in Norwegian only). The average overhang from forestry should also be entered under this item, see below.