1.3 Spouse-equivalent cohabitants - spouses

This item concerns anyone who:

• is a cohabitant and no information on any cohabitant has been entered in the tax return,
• has become a cohabitant during the year,
• is a cohabitant with joint children,
• is a cohabitant and has joint debt or capital with their cohabiting partner,
• is no longer a cohabitant.
• got married during last year

For cohabitants:

Under this item, you enter the national identity number of your cohabitant.

If you have shared children, tick the box for "Yes" for "Shared children with cohabitant?"

If you have joint debt and/or capital, tick the box for "Yes" in "Joint debt/capital with cohabitant?"

If you are no longer cohabiting, you must delete the national identity number of your former cohabitant.

Cohabitants are generally assessed separately for income and wealth in tax class 1.

"Spouse-equivalent cohabitants" will be assessed in the same way as spouses regarding tax on income and capital. You are considered "spouse-equivalent cohabitants" when one or both of you receive a age pension from NAV or have Contractual early retirement pension (AFP), and you either have shared children or have previously been married to each other. Based on information received from NAV, we will determine if your status should be "spouse-equivalent cohabitant". If your tax return is incorrect, and you should have been registered as a spouse-equivalent cohabitant rather than a single taxpayer in tax class 1, you must send an attachment together with your tax return with your claim that you should be assessed with your cohabitant.

For spouses:

Spouses resident in Norway are taxed jointly under rules that apply to married couples.

From 2018, tax class 2 was abolished. Tax class 2 meant that spouses taxed as one for both spouses’ combined income were granted a combined personal allowance that was larger than the tax class 1 personal allowance. After tax class 2 was abolished, taxing the spouses’ income separately will give the the lowest combined tax. The tax for each spouse is then calculated from their individual income, and the spouses are each given their own tax class 1 personal allowance. 

You do not need to claim separate taxation. The Tax Administration chooses the tax assessment method for income tax that results in the lowest combined tax.

If you got married after 31 December 2021, you will be taxed as single taxpayers for 2022| (completely separately). You can not request to be taxed as spouses in the income year you get married.

If you are liable to pay tax to Norway and your spouse is resident abroad for tax purposes, you will be taxed as a single taxpayer in Norway. You can still claim to be taxed as a spouse if your spouse has taken a residence in Norway during last year, provided you are both liable to pay tax in Norway and you are staying in Norway within the same period of time.