1. For businesses and organisations
  2. Tax for business and organisation
  3. The tax return for businesses

Topics and deductions for businesses

If you’re self-employed, you may claim deductions for expenses related to your business. 

You must be able to document the expenses in the form of receipts and invoices. For you to claim deductions for payments amounting to NOK 10,000 or more, they must be paid electronically. You pay electronically when you, for example, pay by bank cards, credit cards, Vipps or online banking.

  • Shares and securities

    Bonds. The company's shares. Tax exemption method.
  • Industries with special regulations

    Agriculture, forestry and fisheries. Banking, insurance. Petroleum. Property. Power. Art and culture. Transport.
  • Digital platfoms ad sharing economy

    Virtual currency. Blogging. Gaming. Crowdfunding.
  • Office, car (transport) and equipment

    Home office, rental of premises, mobile phone, internet service, car, acquisitions.
  • Research and gifts/donations

    Research, scientific research, vocational training, gifts/donations.
  • Income in business

    Taxable income in sole proprietorship and limited companies (AS). Adjusting from the result in the accounts to the business income for tax purposes.
  • When the customer does not pay – a loss on receivables

    If the business does not receive payment, you can claim a deduction from income for the loss.
  • Government aid (state aid)

  • Start-up costs

    Find what kind of deductions you can receive for start-up costs of a new business.
  • Costs for pension, sickness benefits, insurance and membership fees

  • Representation, welfare measures, gifts and advertising

    Find out about the conditions for deduction
  • Utland, store selskaper og konsern

    Exit-beskatning. Internprising. Kreditfradrag. Konsernbidrag. Rentebegrensning
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