Deduction for PhD expenses

If you are working towards a PhD, you will be entitled to a deduction for your expenses in connection with printing and travel and your PhD dinner.

For an official PhD dinner following your disputation, you can deduct up to NOK 28,540, subject to a maximum of NOK 1,427 per head (rates applicable for the 2022 income year) if you are unable to document higher expenses.

You will only be entitled to a deduction for the dinner for tutors, disputation opponents, etc. No deduction will be given for food expenses relating to family and friends.

Deductions for PhD expenses are in addition to the minimum standard deduction.

How do I enter this in my tax return?

You enter the deduction in your tax return. 

You do not need to send us any documentation for the deduction, but you must be able to present documentation if we ask for it.