The special allowance for slight impairment of earning capacity

If your earning capacity is slightly impaired, you may be entitled to the special allowance. This applies only to taxpayers who have a slight impairment, but are not entitled to disability benefit or other state benefits.

You must enter the special allowance under item in your tax return. The special allowance is NOK 9,180 per year.

The special allowance for slight impairment of earning capacity is granted after an overall financial assessment. If you're married, your spouse’s income and wealth is also taken into consideration. The same applies to registered partners and spouse-equivalent cohabitants. You must be able to show a medical certificate if we ask you to. You will not be entitled to the special allowance if your income is reduced if you and your spouse's overall financial position is sufficient to meet your ordinary needs.

A special allowance under this provision could for example be granted to taxpayers who are only able to perform income-generating work for part of the day. It's not a requirement that the impaired earning capacity results in unusually large sickness expenses.

Combinations with other special allowances

The special allowance for slight impairment of earning capacity cannot be granted together with the special allowance for major sickness expenses.