Coronavirus - important information from the Tax Administration

Rate for:

Fishermen's allowance

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


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. 

Fishermen's allowance

Rate 30 percent
Upper limit NOK 150,000