Maintenance payments

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If you pay maintenance payments to a former spouse, you will get a deduction for the payment. By maintenance payments, we mean regular payments which you are obligated to pay according to a law or an agreement.

Maintenance payments from a former spouse are taxable income for the recipient, see below.

You are also entitled to a deduction if you make regular payments to support people you are obliged to support according to an agreement. The recipient can live abroad.

You cannot claim a deduction for similar payments to cohabitants, parents or grown children. General child support according to the child act is not deductible. Maintenance payments which are paid as a one-off payment are not deductible.

You must be able to document your obligation to pay according to an agreement or law, and that the money has actually been paid. There is no limit to how much you can receive in deduction. If the total payment to a person is NOK 10 000 or more per year, the payment must be made through a bank in order to get a deduction.

How to enter the deduction in the tax return

You enter the total payments under item 3.3.3.

If you receive maintenance payments regularly from a former spouse or others according to a law or an agreement, this is taxable income for you. The total amount is entered under item 2.6.1.

The payments are not taxable when they are given as a one-off payment.

Maintenance payments from a cohabitant, parents or children are not taxable income.

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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