Coronavirus - important information from the Tax Administration

Tax when your life changes

When your life changes, your tax will often also change. A change in family circumstances, place of residence, job and education affect both the allowances/deductions you are entitled to and the amount of tax to be deducted.

It is important that you check the tax deduction card to avoid too much or too little tax being deducted.

Family

  • If you live alone with your child, you can apply for extended child benefit from NAV. If you are granted extended child benefit by NAV, you will also be entitled to a special allowance.
  • If you get married or have a cohabiting partner for at least 12 months, your extended child benefit and your entitlement to the special allowance will cease. Remember to update your tax deduction card.
  • You can check your tax deduction notice (tax deduction card) to see whether the special allowance is listed. If it is not correct, you can amend the tax deduction card.

  • If you have become a widow or a widower, you must check your tax deduction card. If you are unsure how much tax you should deduct, you can calculate your tax here.
  • When a person dies, their address is automatically deleted from the National Registry. No tax return or tax assessment notice will therefore be sent out. However, if you would like to receive the deceased's tax return/tax assessment notice, the National Registry must be notified of the postal address of the surviving spouse or heirs and you must report a grant of proxy with information on any signed authorization to the National Register.

Work

If you are amongst those who have experienced a loss of income as a result of layoffs or redundancies, you should consider changing the information in your tax deduction card to reduce your tax rate as soon as possible:

  • If the deduction for daily travel costs/commuter travels has changed, you should adjust the expected deduction in the topic for travel deductions. 
  • If you now receive an unemployment benefit, you should change the income type in the topic for salary and similar, and you should adjust your expected income.
  • If you still receive payments in kind, for example the free use of a car from your employer even though this employer does not pay you salary, you can enter the relevant value of the payment in kind under the topic for salary not subject to withholding tax.
  • If the interest on debt has changed, you should change the expected deduction amount under the topic for debt interest.

If you have a table-based tax deduction card: Your table-based tax deduction card will reduce your tax deduction automatically if your employment income is changed. You do not have to change your tax deduction card if only your employment income has changed. Remember to check that the other information on the tax deduction card is correct, for example debt interest and other deductions.

If you have a percentage-based tax deduction card: You must change your tax deduction card yourself if your employment income changes.

If the interest rate is reduced you should change your tax deduction card. If you do not pay debt interest, you must remove it from your tax deduction card.

Housing

  • If you rent out all or a greater proportion of your home and the rental income exceeds NOK 20,000, all the rental income from the dwelling during the year will be taxable.
  • If you rent out part of your home, the tax liability for the rental income will depend on the size of the rented proportion of your home (calculated according to rental value). Rental value is not necessarily linked to actual area.
  • If you rent your home or vacation property for a period of time less than 30 days, rental income up to NOK 10,000 is tax-free. Of the surplus, 85 percent is considered taxable income.

Pension

  • You can continue working while you are receiving an old-age pension, without any reduction in your pension. If your income changes, you must remember to update your tax deduction card so that you do not end up with underpaid tax.

 

 

Disability benefit