In certain situations, spouses can reduce their combined tax

To reduce their overall tax, spouses and spouse-equivalent cohabitants can freely choose who should declare capital income/deductions in their tax returns. This can be done by moving capital income to the tax return of the spouse with the low pension.

NB! This means you cannot use the submission exemption arrangement, but have to submit the tax return.

Everyone who throughout 2025 has received:

• a lifelong retirement pension under the National Insurance Act or was born in 1962 or earlier and receives a lifelong contractual pension (AFP) in the public sector, and
• has a combined pension income not exceeding NOK 276,400,

can receive a tax deduction of up to NOK 36,000. The deduction is limited to the sum of the income tax and national insurance contributions.

If you were born in 1963 or later and receive the new contractual pension (AFP) in the public sector, you’ll be entitled to a tax deduction based on the fact that you receive retirement pension from the National Insurance Scheme.

If your pension was lower than NOK 276,400 in 2025 and you did not have any other income, the total income tax and national insurance contribution will be less than NOK 36,000. However, you will not have made use of the maximum tax deduction.

Spouses can freely choose who should declare capital income, capital expenses and certain other deductions in their tax return. The Tax Administration has pre-filled these incomes and deductions in the tax return of the spouse under whom they are reported. It’s not possible to propose a different allocation in the pre-filled tax return. If you wish to make use of the opportunity to transfer such incomes and deductions, both of you must correct the pre-filled amounts in your tax returns and submit them.

List of incomes and deductions that may be transferred between the two of you.

Transferring capital income or capital expenses may be relevant if one or both of you receive retirement pension(s):

• one of you have such a low pension ("minimum pension") that they cannot make use of their maximum tax deduction for pension income and the other has their own income/pension and
• you have capital income that have been pre-completed in the tax return of the person with the highest income, and/or capital deductions that have been pre-completed in the tax return of the person with the low pension.

Is your tax deduction, as shown in your preliminary tax assessment, lower than the maximum of NOK 36,000? Then you may not be taking full advantage of the tax deduction. Here you’ll find more information if you’ve not made use of your maximum tax deduction.

Try using our tax calculator to calculate your taxes and deductions.