1. For businesses and organisations
  2. Reporting and industries
  3. Industries with special regulations
  4. Agriculture, forestry and fisheries

Fishing

If you have income from fishing, you may be entitled to a tax deduction. If you sell your own catch or buy or sell fishing quotas, you must make sure to document and report correctly. Recreational fishing is tax free up to NOK 4,000.

  • Fishing with only seafarers' wages

    Income from salary/seafarers’ wages is personal income.
  • Fishing with only shares of catches

    Income from shares of catches is business income.
  • Fishing with shares of catches and seafarers' wages

    You must distribute business income (catch-sharing) and seafarers’ wages in the tax return.
  • Owner of a fishing vessel

    Sole proprietorships with their own vessel must keep accounts and submit business information.
  • Buying and selling fishing vessels and fishing quotas

    About deductions and depreciation when you buy or sell a fishing vessel and/or a fishing permit (fishing quota).
  • Do you sell your own catch?

    If you run a business and sell your own catch, you must document each sale continuously.
  • Recreational fishing

    If you fish in your spare time, you can sell the fish and earn up to NOK 4,000 tax free.
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