﻿ Skatteetaten - How can I find out whether my spouse who has a low pension has made use of the maximum tax deduction?

# How can I find out whether my spouse who has a low pension has made use of the maximum tax deduction?

Your combined annual pensions do not exceed NOK 184,800.

### Have you drawn a 100 percent old-age pension under the National Insurance Act or early retirement pension (AFP) throughout the whole year?

The maximum tax deduction is NOK 29,880 for everyone who has drawn an old-age pension or early retirement pension with a retirement percentage of 100 all year and the combined pension income (including occupational pensions, etc.) does not exceed NOK 184,800. However, the tax deduction is limited to the sum of the assessed income tax and national insurance contributions. It is the proportion of the tax deduction that you have utilised that will be shown in the provisional tax settlement.

### Have you drawn an old-age pension from the National Insurance scheme or an early retirement pension (AFP) for less than the full year?

The tax deduction is reduced relative to the number of months you have drawn an old-age pension from the National Insurance scheme.The tax deduction is also reduced in relation to retirement percentage.The maximum tax deduction for the partner with a total pension income (including occupational pensions, etc.) not exceeding NOK 184,800 can be found in the table below.

Compare the amount from the table with the tax deduction shown in the provisional tax settlement. If you have not made use of your full tax deduction.

Table 1: Calculation of tax deduction

 Number of months with pension 100 80 60 50 40 20 12 29880 23904 17928 14940 11952 5976 11 27390 21912 16434 13695 10956 5478 10 24900 19920 14940 12450 9960 4980 9 22410 17928 13446 11205 8964 4482 8 19920 15936 11952 9960 7968 3984 7 17430 13944 10458 8715 6972 3486 6 14940 11952 8964 7470 5976 2988 5 12450 9960 7470 6225 4980 2490 4 9960 7968 5976 4980 3984 1992 3 7470 5976 4482 3735 2988 1494 2 4980 3984 2988 2490 1992 996 1 2490 1992 1494 1245 996 498

### Have you drawn a 100 percent old-age pension from the National Insurance scheme or an early retirement pension (AFP) all year and have a total pension income (including occupational pensions, etc.) exceeding NOK 184,800?Your combined annual pensions exceed NOK 184,800.

If you have no additional deductions, the sum of your income tax and national insurance contributions must not exceed your maximum tax deduction. If you have deductions other than the minimum deduction shown in the pre-completed tax return, the sum of your income tax and national insurance contributions may be less than your maximum tax deduction.

The maximum tax deduction is NOK 29,880 for everyone who has drawn an old-age pension or early retirement pension with a retirement pension of 100 all year and the total pension income does not exceed NOK 184,800. The tax deduction is reduced in two steps when your total pension income exceeds NOK 184,800.

• Step 1: The deduction is reduced by 15.3% of the pension income which exceeds NOK 184,800.
• Step 2: The deduction is reduced by 6% of the pension income which exceeds NOK 273,650.

When you draw a pension for less than the full year, the amount limits are reduced in steps 1 and 2 relative to the number of months in which you draw a pension. If you draw less than 100 percent pension, the amount limits are reduced in steps 1 and 2 relative to the retirement percentage.

Example calculation of reduced tax deduction

For example, if your total pension income is NOK 194,000 with a retirement percentage of 100 and you draw a pension all year, your maximum tax deduction will be calculated as follows:

The maximum tax deduction for pension income up to NOK 184,800 is NOK 29,880.

 Total pension income NOK 194,000 Amount limit step 1 NOK 184,800 The tax reduction is reduced by 15.3% of NOK 9,200 = NOK 1,408 Your maximum tax deduction is NOK 28,472

Table 2: Calculations of amount limits in step 1

 Number of months with pension 100 80 60 50 40 20 12 184800 147840 110880 92400 73920 36960 11 169400 135520 101640 84700 67760 33880 10 154000 123200 92400 77000 61600 30800 9 138600 110880 83160 69300 55440 27720 8 123200 98560 73920 61600 4 49280 24640 7 107800 86240 64680 53900 43120 21560 6 92400 73920 55440 46200 36960 18480 5 77000 61600 46200 38500 30800 15400 4 61600 49280 36960 30800 24640 12320 3 46200 36960 27720 23100 18480 9240 2 30800 24640 18480 15400 12320 6120 1 15400 12320 9240 7700 6160 3080