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 | |
| Rate | 44 % |
| Upper limit* | NOK 94,750 |
| Lower limit | NOK 4,000 |
| Special allowance in employment income** | NOK 31,800 |
| Pension | |
| Rate *** | 31 % |
| Upper limit *** | NOK 81,200 |
| Lower limit | NOK 4,000 |
* The sum of the minimum standard deduction from salary income and the minimum standard deduction from pension income is limited upwardly to the upper limit on the minimum standard deduction from salary income, i.e. NOK 94,750 for 2017.
** Tax payers with salary income only, will receive which ever is highest of the allovances for salary income and the special allowance in employment.
** Lower limit of NOK 4,000 in some cases:
- Persons resident abroad who are a director, board member or similar in a Norwegian company and who are taxable under Section 2-3 first paragraph (e) or (f) of the Tax Act.
- Persons who have been resident in Norway for only parts of the year, or who are taxable under Section 2-3 first paragraph (d), (h) and second paragraph of the Tax Act.
*** The rate for pension were increased in June 2017, but apply for the whole of 2017.