3.2.1 Minimum standard deduction from own income

Item 3.2.1 Applies to the tax year 2016

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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.

Does this item concern me?

The item concerns everyone who has income from employment, remunerations, work assessment allowance, sickness benefit, employment benefit and/or pension and disability benefits under the National Insurance Act chapter 12 and disability benefits from other schemes.

Rates and key figures

The rates for the minimum standard deduction for salary income and/or certain social security payments are as follows:

  • income of up to NOK 31,800: minimum standard deduction is equal to the salary
  • income of between NOK 31,801 and NOK 73,954: minimum standard deduction is NOK 31,800
  • income of between NOK 73,955 and NOK 212,674: minimum standard deduction is 43 percent of the income
  • income of over NOK 212,675: minimum standard deduction is NOK 91,450.

The rates for the standard minimum deduction for pensions, recurring payments over time apart from certain social security payments:

  • income of up to NOK 4,000: minimum standard deduction is equal to the sum of this income.
  • income of between NOK 4,001 and NOK 13,794: minimum standard deduction is NOK 4,000.
  • income of between NOK 13,795 and NOK 253,793: minimum standard deduction is 29 per cent of the income.
  • income of over NOK 253,794: minimum standard deduction is NOK 32,600.

The minimum standard deduction is calculated automatically when the income is reported and will be pre-completed in the tax return.

How do I enter this in my tax return?

If you have checked that all the amounts under item 2.1 and item 2.2 are correct, you do not need to do anything under item 3.2.1.

However, if you change anything under item 2.1 and/or item 2.2, it will affect the total under item 3.2.1. When you submit electronically, the total will be updated automatically.

Higher expenses than the minimum standard deduction = deduction for expenses

If you have incurred expenses linked to taxable income which exceeds the calculated minimum standard deduction under item 3.2.1, you may be entitled to a deduction for your expenses instead of the minimum standard deduction. You do this under item 3.2.2.

However, you must remember that: You cannot claim a minimum standard deduction in addition to your actual expenses. You can only claim either a minimum standard deduction or a deduction for your actual expenses.

Is the standard minimum deduction wrong?

If you are resident abroad and have only spent part of the year in Norway, you will be entitled to a minimum standard deduction based on the number of months or part thereof you have spent in Norway.

The number of months will be shown in your tax return and is calculated based on the information you gave when you applied for a tax deduction card, so you must check that it is correct.

If

  • you have stayed in Norway for more months than is stated in your tax return,
  • at least 90 of your income will be taxed in Norway (applies to EEA citizens),
  • you have stayed in Norway for more than 183 days over a 12-month period and/or more than 270 days over a 36-month period,
    you must alter the amount under item 3.2.1 and explain why you have changed the information under item 5.0.

You must calculate a new minimum standard deduction as follows:

Example:

When you applied for a tax deduction card, you stated that you would be staying in Norway during the period 3 January to 25 May (five months). However, because your employment contract was extended, you ended up staying in Norway until 16 December (twelve months). Your total salary income is NOK 400,000.

Based on the information you entered in the tax deduction card, a minimum standard deduction of NOK 38,104 (NOK 91,450/12x5) has been pre-completed under item 3.2.1 of your tax return.

As your stay lasted twelve months - rather than five - you must alter the amount under item 3.2.1 to NOK 91,450.

Log in and fill in the item.

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Submit on paper

If you change anything under item 2.1 and/or item 2.2, it will affect the total under item 3.2.1. The total will be automatically updated if you make the change electronically. If you make the change on paper, you must also alter item 3.2.1.

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.

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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