This item covers costs in many areas for which you may be entitled to a deduction. The most common of these are:
Standard deduction for foreign employees
If you are a foreign employee and liable to pay tax to Norway for salary income, you can claim the standard deduction for foreign employees. You can claim the standard deduction for each year during which you were not considered to be resident in Norway for tax purposes. If you have been staying in Norway for so long that you have become resident for tax purposes, you can claim the standard deduction in connection with your tax assessment for the first two income years for which you are assessed as being resident in Norway.
You will be considered resident in Norway for tax purposes from the year in which your stay in Norway exceeds
- 183 days during a 12-month period, or
- 270 days during a 36-month period.
The standard deduction is 10 percent of your gross income from employment (item 2.1), subject to a maximum of NOK 40,000 per year.
See how you enter the standard deduction.
You must either choose the standard deduction or your actual expenses. You cannot choose both.
In addition to the standard deduction, you are entitled to:
You may also be entitled to:
If you are a citizen of an EU/EEA country you may also be entitled to a deduction for contributions to a pension scheme in another EU/EEA county.
See how to make changes in The Standard deductions
Donations to voluntary organisations and religious and belief-based communities
If you have given a monetary donation of at least NOK 500 to a voluntary organisation and/or religious or belief-based community and the amount has been reported electronically to the Tax Administration, the deduction will be pre-filled under item 3.3.7 of your tax return.
The maximum deduction for donations is NOK 25,000 per year.
The deduction cannot be split freely between spouses. If you have given a donation jointly with other people and the amount which has been reported for you is incorrect, you must ask the organisation to report your proportional share of the amount donated again.
You can also receive a deduction for monetary donations to foreign organisations and religious or belief-based communities within the EEA, provided they have been approved by the Tax Administration. Donations to foreign organisations will not be reported and will therefore not be pre-filled in your tax return.
Donations to scientific research and vocational training
If you have given a donation to an institution which carries on scientific research with the involvement of the state, you can claim a deduction for the donation. Donations for vocational training which may be of importance for your business also give entitlement to a deduction. Donations will normally be reported by the institution concerned.
Annual fees for VPS account, rental of safe, etc.
If you have a VPS account (Norwegian Central Securities Depository/ Verdipapairsentralen ASA) for which you pay an annual fee, you can enter the expense as a deduction under item 3.3.7. If you have securities which you keep in a bank safe-deposit box and the securities can generate taxable income, you can enter the rental expenses as a deduction under item 3.3.7.
Losses on sales of shares in Norwegian-controlled companies, etc. in low tax countries - NOKUS (RF-1246)
Losses on sales of shares in Norwegian-controlled companies, etc. in low tax countries - NOKUS RF-1246 (Deltakeren sitt skjema over formue og inntekt i NOKUS - in Norwegian only).This applies to everyone who has sold shares in NOKUS companies and has a calculated loss under item 840 of form RF-1246 (in Norwegian only).
Income deduction from profit and loss accounts (RF-1219)
Income deduction from profit and loss accounts RF-1219 Gevinst og tapskonto (Profit and loss accounts - in Norwegian only) This concerns everyone who has a loss which is deducted over several years through "RF-1219 Gevinst- og tapskonto" (Profit and loss accounts – in Norwegian only) Calculated deductions are shown in item 15b.
Deduction of positive balance (RF-1084)
This concerns everyone who has a loss which is deducted over several years through RF-1084 Avskriving (Depreciation – in Norwegian only), Calculated deductions are shown in item 110.