Rate for:

Special allowance for major sickness expenses (obsolete)

The rule on special allowances for major sickness expenses was abolished with effect from the 2012 income year.

This means that you can only claim the special allowance for sickness expenses if you received the special allowance for both 2010 and 2011. Read more about the special allowance for major sickness expenses.


For the income year 2024 a special allowance amounting to 67 percent of the deductible expences is given.

The special allowance for major sickness expenses is given subject to certain criteria when the annual documented expenses amount to at least NOK 9,180 and concern a permanent sickness or debility of the taxpayer or someone he or she is providing for.

The lower limit* is NOK 9,180

* There is no lower limit on deducion on expences for care related to childrens illness.