Who is entitled to the special allowance?

The special allowance applies to you if you provide for one or more children under the age of 18, if you’re unmarried, divorced, separated, widowed or do not live with your partner on a permanent basis. You’re entitled to the special allowance if NAV considers you an actual single provider and if you’ve been receiving the extended child benefit. The child benefit is granted for children under 18 years of age. This means that you’ll not receive the special allowance if you only provide for young people who have reached the age of 18. 

Your entitlement to extended child benefit will cease if you have been a spouse-equivalent cohabiting partner for more than 12 months, have children with your cohabiting partner or you get married.

You can read more about who is entitled to the extended child benefit at nav.no

The allowance you’re entitled to

The special allowance for the income year 2023 is NOK 4,373 per month. The full allowance amounts to NOK 8,746 per year. During the income year, you’ll receive an allowance for the number of months in which you’ve been a single provider and received extended child benefit. This is an allowance against your income, and your income is used to calculate your taxes.

If you’ve agreed with the other parent that the child/children will have shared housing, and you therefore receive shared extended child benefit from NAV, you’ll receive the special allowance at half the monthly rate.

Any internal agreement between parents that they will share the special allowance in cases where extended child benefit is only paid to one of the parents will not result in us splitting the special allowance when we calculate your taxes. Special allowance at half rate assumes that the extended child benefit is shared through the payment from NAV.

You tax return for the 2023 income year

The Tax Administration will calculate the total special allowance amount based on information from NAV about the extended child benefit that has been paid to you. The allowance will be granted automatically when your tax return is processed. The amount will be pre-filled, and you’ll find it in your tax return. You must not change the pre-filled amount yourself.

If you believe the calculated special allowance to be incorrect because the number of months for full/shared extended child benefit is incorrect or too low, you must contact NAV for corrections. 

The Tax Administration will not be able to recalculate the special allowance until NAV has provided us with new information on the number of months with full/shared extended child benefit.

If you receive the extended child benefit as a back payment, NAV will report this to the Tax Administration. We will then automatically recalculate your tax for the income years in question.

Combination of partial and full extended child benefit

If you receive both full and shared ordinary child benefit for one or more children, NAV registers the partial special allowance, even though you receive full extended child benefit and have the right to a full allowance.

You must contact NAV every year and ask for documentation confirming that you receive full extended child benefit and have the right to full special allowance.
This documentation must be attached to your tax return for as long as you receive it.