Child-care deduction (childcare expenses)
As a parent, you are entitled to a deduction for your documented expenses for the care of children aged 11 or under who live with you. You may also be entitled to a deduction for expenses for after school hours schemes.
You may be entitled to a deduction for expenses such as childminder, day care centre and after school hours supervision schemes. You will receive a deduction for after school hours schemes run by sports associations, sports clubs, etc. which are similar in nature to after school hours supervision schemes.
How to enter the deduction in your tax return
The deduction will be pre-filled by the Tax Administration under item item 3.2.10 of the tax return.
Day care centres and after school hours supervision schemes are obliged to submit a statement of parents'/guardians' expenses for childcare.
If the expenses are not pre-filled in the tax return, you can still claim the deduction under item item 3.2.10, but you must be able to document your expenses if we ask you to.
Cash-for-care benefits from Nav do not reduce the deduction.
You can also obtain a deduction for
- your additional travel expenses for taking children to a childminder (NOK 1.50 per km when using a car).
- your expenses for a childminder for an older child if the child has special care needs.You must also be able to present a certificate from a doctor, the child welfare service or similar if we ask you to.
|One child||NOK 25,000|
|Supplement per additional child||NOK 15,000|