Coronavirus - important information from the Tax Administration

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Seafarers' allowance

The seafarers' allowance is a deduction for seafarers of 30 percent of income earned onboard a ship in service. The deduction has an upper limit. 

The deduction will be reported to the Tax Administration by the employer if the requirement for a minimum of 130 days at sea during the income year is met.

Seafarers on foreign ships must also enter the deduction and be able to present documentation for the number of days when asked to do so by the tax office. You must enter the deduction in your tax return.

Seafarers' allowance

Rate 30 percent
Upper limit NOK 80,000