3.2.2 Actual expenses

Item 3.2.2 Applies to the tax year 2016

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Under this item, you must enter deductions for your expenses related to work etc. if they exceed the standard minimum deduction. Examples of such expenses include: expenses for work clothing, specialist literature, home office, relocation costs due to new position, expenses for tools etc.

Does this item concern me?

Everyone with salary income will automatically be given a standard minimum deduction. If your expenses exceed the standard minimum deduction, you can claim a deduction for your actual expenses instead of the standard minimum deduction.

Examples of expenses you can claim a deduction for:

  • work clothing (special clothes which are unsuitable for private use, such as uniforms/protective clothing)
  • specialist literature
  • home office
  • relocation due to new position
  • deficit on distance- or subsistence allowance compared with the government rates
  • expenses for staying up -to-date on your profession or maintaining your education
  • travel without overnight stays in connection with job interviews
  • voluntary medical and accident insurance (limited to NOK 700; spouses cannot claim a combined deduction of more than NOK 700)
  • subsistence expenses for work-related travel without any overnight stays
  • subsistence expenses in connection with absence from the home for 12 hours or more without overnight stays in connection with overtime, duties, long journeys to and from work, etc.
  • contractor’s premium for voluntary insurance for the first 16 days for stand-ins (substitutes)
  • transport expenses for business travel/job-related travel
  • expenses for tools.

If you are a commuter, you can claim a deduction for subsistence and lodging in connection with your commuting under item 3.2.7.

Rates and key figures

The rates for the minimum standard deduction are as follows:

  • income less than NOK 31,800: the standard minimum deduction is equal to the salary
  • income between NOK 31,801 and 73,954: the standard minimum deduction is NOK 31,800
  • income between NOK 73,955 and 212,674: the standard minimum deduction is 43 percent of income
  • income over NOK 212,674: the standard minimum deduction is NOK 91,450.

The standard minimum deduction is calculated automatically when the income is reported and will be pre-completed in the tax return.

How do I enter this in my tax return?

Add all your expenses together and enter the total under the item. As you are claiming a deduction for actual expenses, you must delete the standard minimum deduction under item 3.2.1 by setting the value to 0.

Remember: You cannot claim a standard minimum deduction in addition to your actual expenses. You can only claim either a standard minimum deduction or a deduction for your actual expenses.

Log in and fill in the item.

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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.

If we ask for documentation, you must be able to document the following:

  • the expenses for which you are claiming a deduction through receipts, vouchers or similar.
  • that expenses over NOK 10,000 have been paid via a bank in order to be deductible. This must be documented through bank statements.

Why haven't I got a preliminary tax calculation on my tax return?

There could be a number of reasons why you haven't received a preliminary tax calculation on your tax return.

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