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Childcare – Expense allowance Childminders who mind children in their own home

Childminders who mind children in their own home can be entitled to a tax-free expense allowance that is not subject to withholding tax for private childcare in the childminder’s home.

This applies if

  • the child has not reached 12 years of age before the end of the income year

or

  • the child is older and have special care or nursing needs

The expense allowance is meant to cover expenses for food, extra expenses for cleaning, heating, etc. when you mind children in your own home, for example, if you run a family day care centre as a business activity in your own home.

The expense allowance is not considered business income when the allowance amounts to 50 percent of the payment for childcare. The maximum expense allowance is NOK 1,372 per month per child.

 

Per child per month

Maximum expense allowance for the childminder:

NOK 1,372