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What amount must we move from my spouse's tax return in order for me to get the maximum tax deduction?

Here you will find a description and examples of how married couples, registered partners and spouse-equivalent cohabiting partners can allocate interest income and capital income in their tax returns and how this gives them a lower total tax.

The provisional tax assessment enclosed with the tax return is calculated based on the pre-filled tax returns.

We suggest that you use the difference between your maximum tax deduction and the tax deduction used in the provisional tax calculation as a starting point. The tax rate on capital income is 22 percent. If you divide the difference by 22 and multiply by 100, you get the capital income that results in the tax corresponding to the difference. We recommend that you use the tax calculator. You can use this program to find an allocation of capital income, which, where possible, will result in full utilisation of the maximum tax deduction.

If the capital income is not sufficient for the one of you with the lower income to make full use of their maximum tax deduction, you do not have to perform any calculations. Then, you can simply transfer the capital income that can be distributed freely to the one with the lowest income.

If you do not wish for the spouse with the lowest income to pay any tax, you must ensure that you find and transfer the right amounts. The sum of tax and national insurance contributions must not exceed the limit for collection of underpaid tax. The limit is NOK 99 (including interest).

See examples of how married couple Kari and Per allocate interest income in their tax returns and how this gives them lower overall tax.

In the examples below, tax rates for 2022 have been used.

Example showing that spouses can utilise a larger part, but not all, of the tax deduction by transferring capital income and capital expenses

Kari and Per have drawn an old-age pension from the National Insurance Scheme with a retirement percentage of 100 all year and have capital income.

In connection with the tax calculation, the assessment method (either tax class 1E or tax class 2F) is chosen based on what is most favourable for the spouses collectively based on the chosen allocation of capital income and expenses.

	Kari	Per
Pension	NOK 123,000	NOK 240,000
Interest income	NOK 5,000	NOK 15,000
Sum	NOK 128,000	NOK 255,000
Calculated tax	NOK 10,794	NOK 36,394
- Tax deduction	NOK 10,794	NOK 28,549
= Tax	NOK 0	NOK 7,845

Feel free to use our tax calculator to calculate your taxes and tax deductions.

Calculation of the capital income that Kari lacks in order to make use of her maximum tax deduction:

Maximum tax deduction	NOK 33,400
Utilised tax deduction	NOK 10,794
Difference	NOK 22,606

NOK 22,606 in tax on general income corresponds to capital income of NOK 22,606 / 22 x 100 = NOK 102,755. In this example, they only have NOK 15,000 in capital income to transfer from Per's tax return to Kari's tax return, so in this case it is simple. The whole amount is moved.

If the spouses transfer all their interest income to Kari's tax return, the tax will be:

	Kari	Per
Pension	NOK 123,000	NOK 240,000
Interest income	NOK 20,000	NOK 0
Sum	NOK 143,000	NOK 240,000
Calculated tax	NOK 14,094	NOK 33,093
- Tax deduction	NOK 14,094	NOK 28,549
= Tax	NOK 0	NOK 4,544

The spouses do not have sufficient capital income for Kari to use her maximum tax deduction. She still has NOK 0 in tax after the tax deduction. However, Per reduces his tax by NOK 3,300 (NOK 7,845 – NOK 4,544). The lower the lowest pension is, the more it pays off to transfer a greater proportion of the capital income to the spouse with the lowest income.

Example showing that spouses can use a larger part, but not all, of the tax deduction by transferring capital income and capital expenses

Kari has drawn an old-age pension from the National Insurance Scheme with a retirement percentage of 100 all year and have capital expenses, and Per has drawn an old-age pension from the National Insurance Scheme with a retirement percentage of 100 all year and have capital income.

	Kari	Per
Pension	NOK 153,000	NOK 250,000
Interest income	NOK 0	NOK 10,000
Interest expenses	NOK 5,000	NOK 0
Sum	NOK 148,000	NOK 260,000
Calculated tax	NOK 14,084	NOK 38,173
- Tax deduction	NOK 14,084	NOK 26,879
= Tax	NOK 0	NOK 11,294

Calculation of the capital income that Kari lacks in order to make use of her maximum tax deduction:

Maximum tax deduction	NOK 33,400
Utilised tax deduction	NOK 14,084
Difference	NOK 17,149

NOK 17,149 in tax on general income corresponds to capital income of NOK 17,149 / 22 x 100 = NOK 77,950.

If they move the interest income from Per to Kari, and recalculate the tax, the result is that she will utilise NOK 16,284 of her maximum tax deduction of NOK 33,400. Per gets his tax reduced by NOK 2,200.

If the spouses transfer the interest expenses of NOK 5,000 to Per's tax return and the interest income of NOK 10,000 to Kari's tax return, the tax will be:

	Kari	Per
Pension	NOK 153,000	NOK 250,000
Interest income	NOK 10,000	NOK 0
Interest expense	NOK 0	NOK 5,000
Sum	NOK 163,000	NOK 245,000
Calculated tax	NOK 17,384	NOK 34,874
- Tax deduction	NOK 17,384	NOK 26,879
= Tax	NOK 0	NOK 7,995

Kari utilises NOK 17,384 of her maximum tax deduction, while Per reduces his tax by NOK 3,300.

Feel free to use our tax calculator to calculate your taxes and tax deductions.