Rate for:
Minimum standard deduction
The minimum standard deduction is a standard deduction that is automatically deducted from salaries and pensions and covers most of the expenses you’ve had in connection with work.
Examples of expenses that are covered by the minimum standard deduction:
- working from home
- work clothing and tools
- legal expenses, for example, for a lawyer in the case of a disagreement with your employer
- relocation due to new position
- overtime meals
- board for business travel without any overnight stays
- education/courses to stay updated in your field of work
- expenses in connection with your thesis disputation
There are some expenses in connection with work that you can claim a deduction for in addition to the minimum standard deduction:
- travel between your home and place of work
- commuting (when you spend the night away from home because of your work)
- trade union fees – these are usually pre-filled in your tax return
- premiums to pension schemes – these are usually pre-filled in your tax return
If you've had expenses that exceed the minimum standard deduction, you can enter the actual expenses in your tax return. Then you can claim a deduction for these instead of the minimum standard deduction.
Your minimum standard deduction rate is calculated with a percentage of your income but is limited by an upper limit.
Select the year to see that year’s rate.
| Salary income | |
| Rate | 46 % |
| Upper limit * | NOK 104,450 |
| Pension income | |
| Rate | 40 % |
| Upper limit* | NOK 86,250 |
* If you had both a salary income and income from a pension, the minimum standard deduction will be limited to the salary income’s upper limit.
If you've been resident in Norway part of the year, the upper limit for the minimum standard deduction will be limited. The limit will correspond to the number of whole or commenced months in which you’ve been living in Norway. The same applies to the special cases pursuant to section 2-3, subsection 1, letters d and h, and section 2-3, subsection 2, of the Taxation Act.
The minimum standard deduction is NOK 4,000 if you’re resident abroad and you have a tax liability for remunerations, pensions, fees, etc., as directors, board members and the like in a Norwegian company. If the income is less than NOK 4,000, the minimum standard deduction will equal the income.