Income and different kind of payment

Completion of the items about pay etc. will be based on the information that your employer has reported to the Norwegian Tax Administration via the a-melding. You can check the information that employers report about you to the Tax Administration by using the service  Access to reported information - My income and employment. You should have received a summary of reported incomes and deductions from your employer by 01.02.2017. If you have not received this certificate, you must still declare the income in your tax return. You must also contact your employer and request such a summary.

Item 2.1.1 Pay, remuneration, payments in kind etc.

Here, you must enter pay, fees, severance pay, holiday pay and other remuneration from your employer, e.g. the benefit of free use of a car, wholly or partially free accommodation, free work clothes etc. You must also enter pay etc. that you have received after leaving Norway under this item.

Payments in kind such as the taxable part of accident insurance and occupational injury insurance, and the taxable benefit of free housing linked to employment must also be entered here.

  • The benefit of free board, NOK 87 per day, is taxable.
  • For offshore workers, free board is tax-exempt for employees with a taxable salary income of less than NOK 600,000.
  • Nuisance bonus is entered here after a deduction of one third of the amount, a maximum of NOK 2,415.
  • Other taxable remuneration that is not to be entered under other items must also be entered here.

The benefit of free use of a car 

The benefit of free use of a car shall be stipulated to be 30 per cent of the car’s list price as new up to NOK 293 200 plus 20 per cent of the list price in excess of this amount. The benefit is calculated on the basis of 75 per cent of the car’s list price in the following cases:

• for cars older than three years as of 1 January of the income year

• for taxpayers who can substantiate that job-related driving exceeds 40,000 km during the income year

Special rules apply to electric cars.

If you have had free use of a car for part of the income year, the benefit is stipulated proportionately to how long you had free use of a car.

Item 2.1.2 Income entitling you to a seafarers’ allowance

Income entitling you to a special seafarers’ allowance will usually have been pre-entered in your tax return. If it is not, you must enter this income here. The seafarers’ allowance is entered under item 3.2.13.

Item 2.1.4 Surplus on expense allowances

Expense allowances are remuneration intended to cover expenses incurred in the performance of your work, assignments or office, e.g. board, travel and car expenses. Allowances that cover private expenses are normally liable to tax in full, e.g. allowances for travel expenses for travel between the home and a permanent place of work.

When the net method is used, taxable surplus is to be calculated in accordance with the following rates:

  • Hotel: NOK 639 per day. The rate is reduced by NOK 71 if breakfast is included.
  • Guest house: NOK 307 per day. This rate applies to married and single persons alike.
  • House/apartment: NOK 200 per day for single commuters, married persons whose family is staying abroad and cohabitants with own/joint children abroad.
  • Portacabin/bedsit/caravan: NOK 200 per day for married and single persons alike. The deduction rate for Portacabin accommodation without cooking facilities is NOK 307. Cooking facilities should be understood to mean that if at least one of the daily meals, e.g. breakfast or evening meal, can be prepared in the Portacabin, deduction will only be given at the lowest rate.

For further information about the processing of expense allowances, including more about the gross method and the net method, see the topic employer’s coverage of expenses in connection with board, lodging and home visits when commuting from abroad.

Item 2.8.5 Income from real property

Income from real property in Norway is always liable to tax in Norway and must be declared on your tax return.

In principle, real property abroad is liable to tax when you are tax resident in Norway. If the real property is in a country with which Norway has a tax treaty that employs the exemption method in order to avoid double taxation, the income from the real property shall not be liable to tax in Norway. The assessment value of the property must still be declared. For calculating the assessment value of property overseas, see item 4.6.1.

If the income from real property abroad is liable to tax in Norway, the income will be stipulated pursuant to Norwegian rules. Your own use of a house/holiday home abroad is tax-exempt in the same way as if the house/holiday home had been in Norway. For further information, see item 2.8.5 Income from real property abroad (RF-1189E).

Shares and units in unit trusts

Items 3.1.5, 3.1.6, 3.1.7, 3.1.8, 3.1.9 and 3.1.10 

If you are not tax resident in Norway, dividends on/gains from the sale of Norwegian and foreign shares or units are not to be entered in your tax return. You must delete any amount entered in advance in these items.

If you are tax resident in Norway, dividends on/gains from the sale of Norwegian and foreign shares or units are liable to tax in Norway.

Dividends and yield from units in unit trusts that are not entered in advance in item 3.1.5 and item 3.1.6 are to be entered under item 3.1.7.

Gains from the sale or other form of realisation of Norwegian and foreign shares and units in unit trusts are entered under item 3.1.8, item 3.1.9 or 3.1.10.

 

For further information, see skatteetaten.no/aksjer.