Maintenance payments

By maintenance payments, we mean regular financial support to a person you’re obliged by law or an agreement to provide for without anything in return. In principle, maintenance payments can be made to anyone, regardless of relationship or family affiliations

New rules for the 2020 income year

For the 2020 income year, the maintenance payment is no longer tax liable for the recipient. That means you cannot claim a deduction for the support you’ve paid.
However, you'll still be tax liable for maintenance payments from a bankruptcy estate pursuant to the Bankruptcy Act.

The payments can be tax liable or tax-free for the recipient depending on the relationship between the payer and the recipient. Similarly, maintenance payments may be either deductible or non-deductible for the payer depending on the relationship between the payer and the recipient. You can read more about the most common maintenance payments below. Read more about maintenance payments in the guide Skatte-ABC (in Norwegian only) under "Underholdsbidrag” (Maintenance payments).

Is the maintenance payment tax-free or not?

  • According to the Children's Act, child maintenance payments, also called ‘child support’, are not taxable income.
  • Maintenance payments from a spouse or cohabiting partner, a parent or a child are not taxable income.
  • Payments from a separated/divorced spouse (‘spousal support’) is liable to tax provided that the support is given on a regular basis and not as a one-off amount.
  • Payments from someone who is obliged by an agreement to provide for the recipient, are tax liable income provided that the support is given on a regular basis and not as a one-off amount.
  • Tax liable maintenance payments must be included in your tax return.

Can the payer deduct a maintenance payment?

  • According to the Children's Act, child maintenance payments are not deductible.
  • You cannot claim a deduction for maintenance payments to a spouse or cohabiting partner, a parent or a child.
  • You can claim a deduction for payments to a separated/divorced spouse provided that the support is given on a regular basis and not as a one-off amount.
  • If you’re making the payment to someone you’re obliged by an agreement to provide for, you can claim a deduction provided that the support is given on a regular basis and not as a one-off amount.
  • Deductible maintenance payments must be included in your tax return.

If the Tax Administration asks you to show documentation, you must be able to document both the obligation to pay support, and that the payment is made. There is no threshold amount for the deduction. If you pay more than NOK 10,000 per year in support, you must use a bank to pay in order to claim the deduction.