Expenses for mobile phone, broadband, telephone, etc.

You may be entitled to a deduction for electronic communication services (EC services) that you use for business purposes, such as mobile phone, land lines, IP-telephone, broadband and Wi-Fi.

You'll be entitled to a deduction for your expenses for EC services you use for business purposes and not privately. Usually, you do this by deducting all expenses and adding the share that relates to private use to your income ("reversal").

If you do not use EC services privately, you must substantiate this.

Private benefit

The taxation is carried out through a standard fixed annual addition to your income of NOK 4,392. If the total costs for EC services are lower, the additional income will amount to the total costs.

All these figures apply to EC services throughout the whole year.