This item concerns everyone who has participated in fishing or hunting at sea or along the coast on 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.
The item also applies to fishermen and hunters on foreign fishing vessels.
Income as both fisherman and seafarer onboard a ship in service – number of days onboard
If you work as both a fisherman and a seafarer during the same income year, it is the total number of days you spend at sea as a fisherman and seafarer which is counted as the number of days onboard.
Income as both fisherman and seafarer – combined special allowance
If you meet the conditions for both the special allowance for fishing/hunting and the special allowance for seafarers in the same income year, the special allowance for seafarers will be given first up to a maximum amount of NOK 80,000 under item 3.2.13.
As the special allowance for fishermen is limited to a maximum of NOK 150,000, the special allowance for fishermen may be given in such cases until the sum of the special allowances for seafarers and fishermen reaches the amount of NOK 150,000. The amount must be entered under item 3.2.14.
Started or stopped during the year
If you began or stopped working during the year so that you spent fewer than 130 days onboard, you may still be entitled to the special allowance for fishing and hunting:
The special allowance for fishing and hunting will be given if you start working as a fisherman and are covered by an agreement which assumes an average of at least 130 days onboard and/or the conditions are expected to be met during the following year.
If you stop working as a fisherman and have fulfilled the conditions in previous years, the special allowance for fishing and hunting will also be given for the final year.
The special allowance for fishing and hunting amounts to 30 percent of the net income from employment during fishing at sea or along the coast. The maximum allowance is NOK 150,000.
Share of proceeds or catches to fishermen/hunters
The item will normally be pre-filled with the calculated special allowance. The total will be based on what has been reported by your employer concerning your share of proceeds and the number of days you have spent at sea, so you should check that everything is correct.
The amounts you should perform the check against will be shown in the annual statement of earnings, allowance and tax that you receive from your employer in January.
If the amount shown is wrong, you must change it in the tax return. You should also contact your employer to ensure that the annual statement is correct.
Self-employed persons within fishing and hunting
As a self-employed person within the category of "Fishing", you must enter the calculated special allowance under item 320 of form RF-1213 and under item 3.2.14 of the tax return.
Log in and fill in the item.
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You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.
When asked to do so, you must be able to document through the vessel's operating schedule that the condition concerning 130 days spent onboard is met.