If you use part of your home exclusively as a home office, you may be entitled to a deduction.
By home office, we mean one or more separate rooms in your home that are exclusively used for acquiring income. The combined use of a room in the house as an office and, for example, a living room or bedroom, is not covered by the rules for a home office.
We distinguish between three types of residential property: properties subject to tax-exempt assessment, properties subject to accounts-based assessment and rented accommodation.
Property subject to tax-exempt assessment
If you have a home office in a property subject to tax-exempt assessment, you'll receive a standard deduction of NOK 1,850. This amount will remain the same even if you only use the office for part of the year.
Alternatively, you may claim a deduction for actual expenses. You must substantiate the expenses. You can only claim a deduction for expenses that relate to the home office and must not concern the residential part of the property.
A property where the owner use at least 50 percent themselves (calculated by rental value) is subject to tax-exempt assessment. This also applies if a larger part of your home is let, as long as the total annual rental income does not exceed NOK 20,000.
Property subject to accounts-based assessment
If you have a home office in a property subject to accounts-based assessment, a deduction will be granted for expenses in accordance with the ordinary rules for buildings that are subject to accounts-based assessment.
The proportion of your expenses that relates to your home office must be entered in the income statement. These expenses must be deducted from the form for letting of real property.
A property that is not subject to tax-exempt assessment is subject to accounts-based assessment. Multi-unit properties are always subject to accounts-based assessment. By multi-unit properties, we mean properties containing three or more independent residential units.
If you have a home office in rented accommodation, you must divide the rent you pay on a discretionary basis between the accommodation and the home office.
Remember the tax obligation for home offices in connection with the sale of residential properties
If you sell your home with a home office that you've used for business purposes, the home office's proportional share will be taxable, regardless of whether or not you fulfil the conditions for being able to sell your home tax-free.