Rate for:

Minimum standard deduction

The minimum standard deduction is a standard deduction which is automatically deducted from salaries, pensions and other similar income.

If your actual expenses linked to work, etc. exceed the minimum standard deduction, you can claim a deduction for these expenses under item 3.2.2 of your tax return, instead of the minimum standard deduction.

Examples of such costs are deficits on car allowances, board while on business travel not involving overnight stays, home office, specialist literature, further education, expenses for tools, work clothing and voluntary accident and illness insurance.

The minimum standard deduction is calculated automatically. Therefore, if you change the basis for calculating the deduction, for example when declaring wage earnings that have not been pre-filled, you will not need to correct the deduction yourself.


Salary  
Rate 45 %
Upper limit* NOK 97,610
Lower limit NOK 4,000
Special allowance in employment income** NOK 31,800

 

Pension  
Rate *** 31 %
Upper limit *** NOK 83,000
Lower limit NOK 4,000

 

* The sum of the minimum standard deduction from salary income and the minimum standard deduction from pension income is limited upwardly to the upper limit on the minimum standard deduction from salary income, i.e. NOK 97,610 for 2018.

** Tax payers with salary income only, will receive which ever is highest of the allovances for salary income and the special allowance in employment.

** Lower limit of NOK 4,000 in some cases:

  • Persons resident abroad who are a director, board member or similar in a Norwegian company and who are taxable under Section 2-3 first paragraph (e) or (f) of the Tax Act.
  • Persons who have been resident in Norway for only parts of the year, or who are taxable under Section 2-3 first paragraph (d), (h) and second paragraph of the Tax Act.

*** The rate for pension were increased in June 2017, but apply for the whole of 2017.

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