The tax class that you are placed in will determine the personal allowance that you are entitled to. The personal allowance is a tax-free amount used when calculating tax on ordinary income (net income). The personal allowance in class 2 is higher than in class 1.
The special income allowance for residents of Finnmark and certain municipalities in Nord-Troms (the Finnmark allowance) is the same for both tax class 1 and tax class 2.
You do not need to claim the personal allowance and the Finnmark allowance in the tax return; it is applied automatically based on the information recorded by the Tax Administration.
All single taxpayers are assessed in tax class 1.
These is a special allowance for single parents of children under the age of 18 who receives extended child allowance. Single parents will be assigned to tax class 1.
In tax class 0, there is no personal allowance.
- Single taxpayers are assigned to tax class 1. Single here means anyone who is unmarried, divorced, separated or a widow/widower.
- Married couples who are assessed individually, i.e. each person's income is assessed separately, are assigned to tax class 1 for the calculation of the income tax.
- Married couples who are assessed jointly on their combined income are assigned to tax class 2.
- Deceased persons are assessed in tax class 1 or 2 for the year of the person's death. In the following year, deceased persons are assessed in tax class 0.
- Deceased persons are assessed in tax class 0 for the years following the year of the person's death (when the estate is not settled).
- Non-personal taxpayers (such as limited companies) are assessed in tax class 0.
New in 2018
Tax class 2 for spouses is no longer in use from 1 January 2018. For the income year 2018, we only grant deductions in tax class 1. Earlier you could get a higher personal allowance if your spouse was assessed under the same income, but this is no longer available.
Each of the spouses who were previously assessed in tax class 2 will receive a tax deduction card for tax class 1 for the 2018 income year.
Spouses will still be assessed together on wealth.