Rate for:

Fishermen's allowance

The fishermen's allowance is a deduction for fishermen and seafarers of 30 percent of income.

Fishermen

Fishermen who have fishing as their main occupation for at least 130 days of the year are entitled to a special deduction of 30 percent of their income. The deduction has an upper limit. See below.

The amount must be entered in your tax return.

Select year

Fishermen's allowance

Rate	30 percent
Upper limit	NOK 154,000