3.2.17 Special allowance for slate production in Nord-Troms and Finnmark

Item 3.2.17 Applies to the tax year 2016

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Under this item, you enter the special allowance for slate production in Nord-Troms and Finnmark.

Does this item concern me?

This item concerns anyone who has carried on slate production in Nord-Troms or Finnmark for at least half of the 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.

Rates and key figures

Special allowance for slate production: 

  • business income from NOK 0 to NOK 54,200: deduction is equal to the business income
  • business income of NOK 54,200 to NOK 328,575: The deduction is NOK 54,200 plus 32 percent of the income above NOK 54,200
  • business income of over NOK 328,575: deduction is NOK 142,000.

How do I enter this in my tax return?

Enter the calculated amount under the item.

The basis for the calculation

The amounts used in the calculation must be based on the operating results of the slate production business and increased by any sickness benefit which replaces business income. Passive capital income and expenses should not be included. 

See the example calculation (in Norwegian only).

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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.

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