Item 3.2.14

3.2.14 Special allowance for fishermen and hunters at sea

Applies to the income year 2017

This item shows the special allowance for fishing and hunting that you are entitled to based on the share of proceeds that have been reported by your employer or calculated in "RF-1213 Fiske" (Fishing - in Norwegian only) if you are self-employed within the Fishing category.

Does this item concern me?

This item concerns everyone who has participated in fishing or hunting at sea or along the coast on at least 130 days during the income year. The deduction amounts to 30 percent of the income. The deduction has an upper limit of NOK 150,000.

The item also applies to fishermen and hunters on foreign fishing vessels.

If you work as both a fisherman and a seafarer during the same income year, it is the total number of days you spend at sea as a fisherman and seafarer which is counted as the number of days onboard.

If you meet the conditions for both the special allowance for fishing/hunting and the special allowance for 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 item 3.2.13.

As the special allowance for fishermen is limited to a maximum of  NOK 150,000, the special allowance for fishermen may be given in such cases until the sum of the special allowances for seafarers and fishermen reaches the amount of NOK 150,000. The amount must be entered under item 3.2.14.

If you began or stopped working during the year so that you spent fewer than 130 days onboard, you may still be entitled to the special allowance for fishing and hunting:

The special allowance for fishing and hunting will be given if you start working as a fisherman and are covered by an agreement which assumes an average of at least 130 days onboard and/or the conditions are expected to be met during the following year.

If you stop working as a fisherman and have fulfilled the conditions in previous years, the special allowance for fishing and hunting will also be given for the final year.

Rates and key figures

The special allowance for fishing and hunting amounts to 30 percent of the net income from employment during fishing at sea or along the coast. The maximum allowance is NOK 150,000.

Sickness benefit and parental benefit that replace income from fishing must be included in the basis.

Unemployment benefit, work assessment allowance and seafarer’s wages as fishery experts on board seismic survey vessels must not be included in the basis.

How do I enter this in my tax return?

The fishermen's allowance is not pre-filled in your tax return.  You must submit form RF-1213 Fiske (Fishing – in Norwegian only), and calculate the basis in part C of the form.

Documentation requirements

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

When asked to do so, you must be able to document through the vessel's operating schedule that the condition concerning 130 days spent onboard is met.

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