3.3.7 Other deductions

Item 3.3.7 Applies to the tax year 2016

  • Print

Under this item, you must enter deductions which are not covered by the other items. Some of the deductions may have been reported and pre-filled in the tax return for income and wealth tax, while other deductions you will have to fill in yourself. Remember to check that everything is correct.

Does this item concern me?

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:

  • the minimum standard deduction – calculated on gross income from employment etc.

  • personal allowance – the basic tax-free allowance in connection with the tax assessment

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.

 Norwegian Central Securities Depository 

Rates and key figures

Standard deduction for foreign employees

The standard deduction for foreign employees is 10 percent of the income under item 2.1, subject to a maximum of NOK 40,000. 

Donations to voluntary organisations and/or religious and belief-based communities

The conditions for entitlement to a deduction are that:  

•the donation is a monetary amount,

•the donation to the organisation/religious and belief-based community amounts to at least NOK 500,

•the amount has been reported electronically to the Directorate of Taxes.

•The combined deduction is NOK 25,000 per year.

•the organisation, etc. has been approved by the Tax Administration. List of approved voluntary organisations

Donations to foreign organisations

The organisation must: 

•be based in the EEA,

•be approved by the Tax Administration.

•issue a receipt stating your name, address, Norwegian national ID number and the amount donated in Norwegian kroner. List of approved organisations

Donations to scientific research and vocational training

•You will receive a full deduction for donations of up to NOK 10,000. 

•Deductions in excess of NOK 10,000 are limited to 10 percent of your general income before any special allowances and before the deduction for the donation.

•Institutions which conduct research or provide vocational training must be approved by the Tax Administration. List of  approved institutions.

You can claim a deduction for donations in addition to a deduction for donations to voluntary organisations.

How do I enter this in my tax return?

Standard deduction for foreign employees

As for the standard deduction for foreign employees you must enter 10 percent of the amount shown under item 2.1, subject to a maximum of NOK 40,000.

See how you enter the standard deduction.

Donations to voluntary organisations and religious and belief-based communities.

Donations to Norwegian organisations and religious and belief-based communities The amount donated will be reported electronically and be pre-filled in your tax return. You will not receive a deduction for donations to voluntary organisations, etc. which have not been reported. If an amount is missing, contact the organisation and ask them to submit corrected information to the tax authorities. 

Donations to foreign organisations

These donations are not reported. In the item under "Gaver gitt til organisasjoner til utlandet" (Donations given to foreign organisations), you must enter the name of the foreign organisation and the amount donated in Norwegian kroner.

Donations to scientific research and vocational training

Donations will normally be reported by the institution concerned. If the donation is not pre-filled, you must enter the amount under item 3.3.7 "Tilskudd til vitenskapelig forskning" (Donations to scientific research).

Annual fees for VPS account, rental of safe, etc.

Under this item, you must enter the amount and what it concerns.

Log in and fill in the item.

How to change to english version of Altinn.

Documentation requirements

If you have entered expenses which exceed NOK 10,000 on an annual basis, you must have paid via a bank in order for the amount to be deductible.

You do not need to send us any documentation for the above deduction, but you must be able to present documentation if we ask for it. 

Standard deduction for foreign employees

In order to claim the standard deduction for foreign employees you must be able to document your stay/number of days in Norway, e.g. in the form of a copy of your employment contract or bank statements showing transactions made during the period. 

Donations to foreign voluntary organisations

You must be able to document donations to foreign organisations through receipts if we ask you to. The receipts must state the donor's name, address, Norwegian national ID number/D number and the amount donated in Norwegian kroner.

Annual fees for VPS account, rental of safe, etc.

You must be able to present documentation through receipts or bank statements for your expenses relating to the annual fee payable for your VPS account or safe rental.  

Do you need assistance?

We can help you with questions regarding your tax return, but we are only guiding in Norwegian on our chat.

Start chat   - or - 

Please find other ways to contact us.

Did you find what you were looking for?

Maks 255 tegn. Kun tall og bokstaver.