Item 3.2.6

3.2.6 Minimum standard deduction from children’s pension

Applies to the income year 2017

If you receive children's pension, you can see the minimum standard deduction you receive under this item. The amount will normally be pre-completed with the amount that has been reported, so you should check that everything is correct.

Does this item concern me?

The item concerns everyone who is:

  • aged 17 or over and who receives children's pension
  • the parent of a child aged 16 or under who receives children's pension

The minimum standard deduction from children's pension is in addition to that from any salary income.

If several children receive children's pension, you will receive the minimum standard deduction for each child.

The minimum standard deduction will be calculated based on the full children's pension, irrespective of how the parents have divided the children's pension between themselves in their tax returns. The minimum standard deduction is then divided between the spouses in proportion to the allocation of the child’s pension between them.

If the parents do not live together, it is the parent with whom the child lives according to the National Registry at the end of the income year who must enter the children's pension and the minimum standard deduction in their tax return. If this parent was not responsible for caring for the child for most of the year, he or she can ask for the children's pension and the minimum standard deduction to be entered in the tax return of the other parent who has been responsible for caring for the child for most of the year.

If the child is living with you and you are married, the child's pension and the minimum standard deduction will be distributed between you and your spouse. If your spouse is not the child's biological parent, they can transfer all the children's pension and the minimum standard deduction to you.

Rates and key figures

Minimum standard deduction rate in children's pension:

  • Pension of NOK 4,000 or less: the minimum standard deduction equals the pension
  • Pension of NOK 4,001 up to NOK 12,904: the minimum standard deduction is NOK 4,000
  • Pension of NOK 12,905 up to NOK 261,933: the minimum standard deduction is 31 percent of the pension
  • Pension of NOK 261,934 or higher: the minimum standard deduction is NOK 81,200

The minimum standard deduction is calculated automatically when the income is reported, and is pre-entered in the tax return.

How do I enter this in my tax return?

The minimum standard deduction from children's pension for children aged 16 or under during the income year is calculated from the amount under item 2.6.3. If you wish to change the minimum standard deduction, the children's pension under item 2.6.3 must be changed. The minimum standard deduction for children aged 17 or over during the income year must be entered under item 2.2.1.

Parents can distribute the children's pension and the minimum standard deduction freely between themselves. However, you must remember that if you make a change, the other parent must also change their tax return accordingly.

Information is missing

If any information is missing, you must enter the name of the disburser, the national ID number(s) of the child/children concerned and the minimum standard deduction. Remember to complete one item for each child.

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