The special allowance for major sickness expenses is being phased out with effect from the 2012 income year

The special allowance for major sickness expenses will also be entitled to the special allowance for the 2012, 2013, 2014, 2015, 2016, 2017 and 2018 income years, provided that the conditions for the special allowance are met.

Gradual tapering of the deduction amount for 2013

From the 2013 income year onwards, the special allowance for major sickness expenses is given at the rate of 67percent of deductible expenses. This reduction is performed automatically through the assessment system. This means that you can enter 100 percent of your deductible expenses in your tax return. 

This also applies to the 2018 income year.


Ola claims the special allowance for sickness expenses amounting to NOK 100,000 in 2018. The tax office approves the special allowance for NOK 100,000, but because of the gradual tapering rule concerning the special allowance with effect from the 2013 income year, Ola only receives a special allowance of NOK 67,000.

As before, you must meet the following main conditions:

  • You or someone you provide for, must have a permanent sickness or debility
  • the expenses must be attributable to the sickness/debility, and
  • the sickness expenses must amount to at least NOK 9,180.

The deduction for supervision costs attributable to a child's sickness is given irrespective of the amount of expenses.

The deduction entitlement for expenses for dental treatment, transport and housing has been abolished from the 2012 income year onwards.
From the 2012 income year onwards, you will not be able to claim special allowances for expenses for dental treatment, transport and housing. This applies even if you received a special allowance for such expenses in your assessment for the 2010 and 2011 income years.

Expenses for dental treatment, transport and housing. means:

  • treatment by a dentist/dental nurse,
  • extension, alteration and modification of housing and outdoor areas, including holiday homes,garages, etc.
  • transport, including the purchase of vehicles and special equipment in vehicles, operation and extra useof vehicles'Vehicles' includes cars, mopeds, motorcycles, ATV (All TerrainVehicles, except cars and tractors) and snowmobiles, but excludes wheelchairs.
  • The running of vehicles includes expenses such as tyre changes and car washing.
  • Added use of vehicles covers added expenses for petrol/diesel, share of annual tax, increased insurance premiums, servicing and repairs as a result of the fact that the taxpayer must use the vehicle more than would have been necessary without the sickness ordebility.


You can still claim the special allowance for sickness expenses if:

  • the expenses were incurred before 2012 and
  • you have received approval in connection with your tax assessment for the 2011 income year or earlier for the expenses to be allocated for deduction over a number of income years.

The special allowance for the remaining amount is not subject to tapering.

Example: Expenses for adaptations to housing

Kari became a wheelchair user in 2008. Due to the sickness/debility, she altered/adapted her home for wheelchair use, so that she could continue living there all year round. Her expenses amounted to NOK 450,000. In the assessment for the 2008 income year,the expenses were considered to be sickness expenses in their entirety, spread over ten years, i.e. NOK 45,000 per year.

The amount remaining for deduction after the tax assessment for the 2012 income year is therefore NOK 225,000 (NOK 450,000 – NOK 225,000 = NOK 225,000).

Kari is entitled to claim a special allowance for the remaining amount during the granted deduction period.