If you stay in Norway for more than 183 days in a 12-month period or for more than 270 days in a 36-month period, you will be liable to tax as a resident. You can claim the standard deduction for the first two calender years you are taxable as resident in Norway. This applies even if you in previous years have been granted/been entitled to the standard deduction because you had limited tax liability to Norway. You must choose between the standard deduction and ordinary deductions.
Here are some examples of deductions that do not apply if you claim the standard deduction:
- the deduction for travel between your housing in Norway and your permanent workplace (travel to/from work)
- interest on debt
- child-care deduction
- payments made into individual pension agreements (IPS) pursuant to the Tax Act
- deductions for donations to certain organisations
- a deduction in tax for amounts saved in the young people's housing savings scheme (BSU)
- extra costs relating to stays away from home, including board, lodging and home visits. This also applies to deductions for commuting costs from a home abroad. If your employer covers the costs of board, lodging and home visits in connection with commuting from abroad, either directly or in the form of an allowance, you must choose whether you wish to be taxed in accordance with the net method or the gross method. The net method means that allowances from your employer for the coverage of board, lodging and home visits will not be included in your taxable income, only a surplus, if there is one. You cannot then claim the standard deduction in addition. The gross method means that all payments from your employer will be included in your gross taxable income. In such case, you can claim a deduction for actual costs or the standard deduction.