3.5.1 Special allowance for disability - transitional rule

Item 3.5.1 Applies to the tax year 2016

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The rules concerning the special allowance for disability were abolished with effect from the income year 2015. Transitional rules have been introduced for a limited group of taxpayers with effect for the income years 2015. 2016 and 2017

Does this item concern me?

You need to meet all the criteria in the list below in order to get the deduction after the transitional rules:

  • You received half the special allowance for disability in 2014 and
  • did not receive disability pension from the National Insurance scheme in 2014  and
  • still receives disability pension under legislation other than that pertaining to the National Insurance scheme because your earning capacity has been reduced by less than two thirds, and 
  • you are not also receiving work assessment allowance at the same time.

The special allowance for disability is granted up to and including the month in which you reach the age of 67.

Rates and key figures

The special allowance is granted against ordinary income at the rate of NOK 667 per month or part thereof for the 2016 income year.

The special allowance is granted at the rate of NOK 334 per month or part thereof for the 2017 income year.

How do I enter this in my tax return?

The item will be pre-completed in the tax return. The total is based on what has been reported by public and private sector pension schemes or insurance companies concerning the number of months of disability benefit with a degree of disability of less than 67 %.

Distribution of special allowance between spouses

When spouses are assessed separately or jointly with the tax being distributed between them, the special allowance is given against the income of the spouse who is entitled to the allowance. Any unused amount will be automatically transferred to the other spouse.

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