The standard deduction for foreign employees is a deduction which you can choose instead of a number of other deductions you are entitled to. The deduction is 10% of your gross employment income, subject to a maximum of NOK 40,000. The deduction should be entered under item 3.3.7, and we show you how to change this in this article. Read more about the deduction under item 3.3.7.
You must first log in to Altinn and open your tax return for alteration/submission. You can get help with logging in here.
Under item 1.2 Information about personal circumstances etc. fill in the periods during which you were resident in Norway.
1. Click ‘Change’ for item ‘3.3/4.8 Interest, debt, other capital costs and deductions’.
2. Click on the arrow to bring up an overview of the items.
3. Select the appropriate item, item ‘3.3.7 Ten per cent standard deduction for temporary stay in Norway’ from the dropdown list.
4. Click ‘Add’.
5. The standard deduction is calculated on the basis of gross salary in item 2.1.1 and is entered in the ‘Amount’ field. Click OK.
In this example, it's NOK 300,000 x 10% = NOK 30,000. Remember that the maximum deduction is NOK 40,000 and that you can only claim it for the first two years in which you are considered to be resident in Norway.
If you're only staying temporarily and aren't considered to be resident in Norway, you can claim the standard deduction every year.
6. Check that the change has been included, and
7. Click ‘Save/Back to the list’.
8. The change to item ‘3.3/4.8 Interest, debt, other capital expenses and deductions’ will be shown in the main overview.
You can now change other items or submit your tax return by clicking ‘Check form’.