Special allowance for single providers
This allowance is given to people who receive extended child benefit for children aged under 18 who you provide for. You will be considered a single provider if you are unmarried, divorced, separated or widow/widower or you have not had a cohabiting partner for at least a year.
The deduction will be pre-filled in your tax return.
You must not alter the amount yourself.
The special allowance is calculated by the Tax Administration based on information from NAV concerning the number of months in the year in which you received extended child benefit. When extended child benefit from NAV is shared on the basis of an agreement concerning shared housing for the child or children, you will receive the special allowance at half the monthly rate.
Any internal agreement between parents concerning sharing of the special allowance in cases where extended child benefit is only paid to one of the parents will not result in us splitting the special allowance when we calculate the tax that is payable. Special allowance at half rate assumes that the extended child benefit is shared.
If the allowance is wrong or not shown in the tax return
If the special allowance is not shown in the tax return or is wrong and the decision was taken during 2020 with retrospective effect for 2019, you do not need to do anything, as it will be corrected automatically. If the omission or error is due to other circumstances, you must contact NAV and ask for documentation, which you should then forward to the Tax Administration.
Read more about about the new special allowance for single providers.
|The allowance amounts to|
|Per year||NOK 51,804|
|Per month||NOK 4,317|