3.2.13 Seafarers’ allowance
Applies to the income year 2019
This item shows the seafarers' allowance to which you are entitled based on what has been reported by your employer under item 2.1.2.
Does this item concern me?
The item concerns everyone whose main employment was onboard a ship in service and who worked onboard for a total of at least 130 days during the income year. The following are generally considered ships:
- marine vessels with a commando hoist, regardless of size and distance sailed,
- ships in international service which have their own propulsion system, regardless of the ship's size and area of service,
- ships with a gross register tonnage of at least 100, which have their own propulsion system and which are not exempt.
Your employer will declare in your annual statement of earnings, allowance and tax whether the conditions are met.
The item also concerns seafarers on foreign ships.
If you work as both a fisherman and as a seafarer during the same income year, it is the total number of days spent at sea as a fisherman and seafarer which is counted as the number of days onboard.
If you meet the conditions for the special allowance for fishing/hunting and seafarers in the same income year, the special allowance for seafarers will be given first up to a maximum amount of NOK 80,000 under this item.
As the maximum amount for the special allowance for fishing/hunting is NOK 150,000, the special allowance for fishing/hunting may also be given up to the total sum of seafarer's allowance and fisherman's allowance is NOK 150,000 under item 3.2.14.
If you began or stopped during the year so that you worked less than 130 days onboard, you may still be entitled to the special allowance for seafarers if you:
- are covered by a collective agreement which assumes an average of at least 130 days onboard per year, and you
- have worked the entire year after you started or the entire year before you stopped, or actually meet the 130-day requirement in at least one of the years.
Rates and key figures
The special allowance for seafarers amounts to 30 percent of your taxable income from employment at sea. The maximum allowance is NOK 80,000.
How do I enter this in my tax return?
The item will normally be pre-filled with the calculated special allowance. The total will be based on what has been reported by your employer concerning income and number of days at sea, so you should check that everything is correct.
The amounts you should perform the check against will be shown in the annual statement of earnings, allowance and tax that you receive from your employer in January.
If the amount shown is wrong, you must change it in the tax return. You should also contact your employer to ensure that the annual statement is correct.
If your main employment is on a foreign ship, you must enter the deduction yourself.
You do not need to send us any documentation concerning this, but you must be able to present it upon request.
If your main employment is on a foreign ship, when asked to do so, you must present documentation containing information concerning:
- the period of time during which you worked onboard,
- the type of ship on which the work onboard was carried out,
- the ship's name and shipping area,
- the income that was earned during the period for which the allowance is being claimed.
In the case of seafarers employed onboard a ship in service, the documentation must be issued by the shipping company.