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.
- 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:
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.
How to change to english version of Altinn.
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.