This item concerns anyone who has carried on reindeer husbandry for at least half of the income year.
Agriculture, slate and/or reindeer husbandry – combined special allowance
The special allowances within reindeer husbandry, agriculture or slate production cannot collectively amount to more than NOK 166,400.
Special allowance for reindeer husbandry:
- business income from NOK 0 to NOK 63,500: deduction is equal to the business income
- business income of NOK 63,500 to NOK 334,290: deduction is NOK 63,500 plus 38 percent of the income above NOK 63,500
- business income of over NOK 334,290: deduction is NOK 166,400.
Under this item, you must enter the amount from item 334 in form RF-1177 Agriculture (in Norwegian only). When you submit electronically, the amount under item 334 will be automatically transferred from form RF-1177 to item 3.2.16 of the tax return.
Distribution between spouses
If business income and the allowance for reindeer husbandry are distributed between spouses, the spouses must enter the amount from item 442.3 in RF-1177 under item 3.2.16 of their own tax return. Spouses must submit their own form RF-1177. The business income and special allowance for agriculture must be allocated according to work input.
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