This item concerns everyone who has business income from activity within agriculture, horticulture, market gardening, honey production and/or fur farming.
An allowance of up to NOK 63,500 per year is given for agricultural activity. For income in excess of NOK 63,500, an allowance of 38 percent is also given. The maximum total allowance is NOK 166,400.
Under this item, you must enter the amount from item 438 in form RF-1177 Landbruk (Agriculture - only in Norwegian) . When you submit electronically, the amount under item 3.2.15 will be automatically transferred from form RF-1177.
Distribution between spouses
If the business income and special allowance for agriculture are distributed between spouses, the person who is the main partner in the business must enter the amount from item 441.2 in form RF-1177 under item 3.2.15. You are considered the main partner in the business if you submit the income statement in your name.
If you are not the main partner in the business, you must enter the amount from item 441.3 in form RF-1177 under item 3.2.15 in your tax return. Spouses must submit their own form RF-1177. Business income and special agricultural allowance must generally be allocated according to work input.
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