Rate for:
Childminders who mind children in their own home
Childminders who mind children in their own home can claim a standard deduction for expenses for food, wear and tear, cleaning, heating, etc. instead of a deduction for actual expenses in their childminding business.
If you are looking after other people's children in your own home as a childminding business, a proportion of the fee you receive from the parents will be considered an expense allowance which must be deducted when calculating your income in your tax return and the tax assessment. You can claim a standard deduction from your income for your actual running costs instead. The standard deduction must amount to 50% of the fee for childminding (the amount paid by the parents), subject to a maximum of NOK 1,372 per month for each child.
The standard deduction is intended to cover your additional expenses for board, cleaning, heating, trips, wear and tear caused to fixtures and fittings, etc.
| Per month for each child | |
| Maximum standard deduction for childminders: | NOK 1,372 |