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Home office – standard deduction

If you have a home office in your own (privately owned) home, including a unit in a housing cooperative, you can claim a standard deduction, see section 1-3-26, subsection 1, of the valuation rules.

The deduction is included in the minimum standard deduction when the use is related to acquiring income, see section 6-30, subsection 1, of the Taxation Act and section 1-3-26, subsection 3, of the valuation rules.

The deduction should not be reduced even if you’ve lived in the home for only part of the year or used the home office for part of the year.

You can read more about housing and home office (bolig og hjemmekontor) in the guide Skatte-ABC (in Norwegian only).


If you have a home office in your own (privately owned) home, including a unit in a housing cooperative, you can claim a standard deduction of NOK 2,050.