Special allowance for agriculture
As a general rule, the special allowance for agriculture is given subject to the condition that the taxpayer has lived on the farm in accordance with the regulations concerning national registration for more than half of the income year.
The special allowance for agriculture is given against general income to taxpayers who:
- have received income from activity in the form of agriculture, market gardening and/or horticulture,
- and/or run a secondary business (honey production)
- and/or fur farming as an activity, even if the activity is not linked to agriculture, market gardening or horticulture.
|Income-independent deduction||NOK 63,500|
|Rate over and above income-independent deduction||38 %|
|Maximum total deduction||NOK 166,400|