Tax when your life changes

• If you have incurred expenses for the care of children under the age of 12, you may be entitled to an allowance.
• Spouses/cohabitants with shared children will automatically have the shared allowance split equally between them. If you don't live together, the allowance will be given to the spouse/partner with whom the child has lived the longest during the year. As a parent, you can change this allocation.
• If your child-minding expenses have changed, you should alter your tax deduction card. You can check your tax deduction notice to see whether it includes an allowance for child-minding.
• Has your travel route to your child’s daycare changed? In some cases, you may be entitled to an allowance for travel to and from child-minding, if it involves a detour from your normal route to work.

• The special allowance for single providers was discontinued as of 1 March 2023. If you have any questions about the extended child benefit and support for single providers, you must contact Nav.

• You can see the importance that a change in your civil status can have for your taxes.
• Have you taken on shared debt with a spouse/registered partner/spouse-equivalent cohabitant? Choose how you want to distribute individual income and allowances in the tax return.
• If you now have a cohabiting partner and you have one or more children from a previous relationship, NAV will no longer consider you a sole provider after 12 months. You will not receive extended child benefit or the sole provider allowance. Remember to update your 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. Read on to find out what you must do in order to receive the tax return/tax assessment notice and what documentation you need to enclose.

• If you have started a job, it is important that you order a tax deduction card.
• If you have changed jobs and your income has increased or decreased, you must check your tax deduction card.
• You can calculate your tax in order to estimate how much tax you will have to pay.
• If you have relocated because of a new job, you may be entitled to an allowance for your moving costs in some cases. You must also remember to report your move.
• Has your journey to work gotten longer or shorter, resulting in changes to your travel allowance? Or have you become a commuter?
• If you have started your own business or are in the process of winding up a business, you should check your tax deduction card. You may need to amend your tax deduction card in order to avoid underpaid tax.

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.

• If you have sold or bought property and your debt and interest expenses have increased or decreased, you must check and, if necessary, update your tax deduction card.
• If the capital value of your property has changed, it can be a good idea to inform us.
• If you have shared debt with a spouse, registered partner or spouse-equivalent cohabitant, you can choose how to allocate certain income and allowances between you. You can adjust for the allocation in your tax deduction card or when you receive the tax return.
• You can also check the debt information on the proposed tax deduction card (the tax deduction notice) that arrives in December. You can change this during the year by amending the tax deduction card. When you amend the tax deduction card, your employer will be notified. Your employer must collect the new tax card electronically.
• You can calculate the capital value of the property using the housing calculator.
• Have you sold or bought a property abroad?

• 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.

• 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.

• If you have switched from disability pension to an old-age pension, it is also important that you update your tax deduction card if your income changes.

• If you have become a full-time pensioner, you must remember to update your tax deduction card.
• Remember to include any holiday pay from previous employers. Holiday pay is always taxable in the year in which it is paid (it is not subject to withholding tax only when paid out in the year following the accrual year). Remember to update your tax deduction card in order to avoid underpaid tax.

More information about pension and tax

• You pay less tax on pension income (including AFP) than on salary income. Remember to check your tax deduction card.

More information about pension and tax

• If you have switched from disability pension to an old-age pension, it is also important that you update your tax deduction card if your income changes.

• Disability benefit from the National Insurance Scheme and disability benefits from other schemes is taxed in the same way as salary income. Remember to check your tax deduction card.
• See NAV’s website for information on disability benefit.
• Don't overpay your tax – check your tax return.