3.5.3 Special allowance for minor impairment of earning capacity

Item 3.5.3 Applies to the tax year 2016

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Under this item, you must enter special allowances due to slightly impaired earning capacity.

Does this item concern me?

The item concerns everyone who has:

  • slightly impaired earning capacity, and
  • who does not receive disability insurance or other state benefits.

The deduction is means-tested. If you're married, we'll make an overall assessment of your and your spouse's income and assets.
The same applies to registered partners and spouse-equivalent cohabitants. You will receive the deduction when your financial situation is insufficient to provide you with a normal standard of living.

Relationship to other special allowances

This special allowance is not given in addition to the special allowance for disability (item 3.5.1) or the special allowance for unusually large sickness expenses (item 3.5.4).

Abroad

When you are temporarily resident in Norway or have only been in Norway for part of the year, you will receive a limited special allowance based on the number of months or part thereof that you have been in the country. If you claim the 10 percent standard deduction under item 3.3.7, the special allowance for slightly impaired earning capacity will be included in this standard deduction and cannot be claimed in addition.

If you're married, we'll make an overall assessment of your and your spouse's income and assets

Rates and key figures

The special allowance for slightly reduced earning capacity is NOK 9,180 per year.

How do I enter this in my tax return?

Under item 3.5.3, you must enter the amount for the special allowance, which is NOK 9,180 per year.

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.

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