The Finnmark allowance
The spesial allowance (The Finnmark allowance) is for people who are resident in Troms and Finnmark (tiltakssonen), except for peple resident in the municipalities Balsfjord, Bardu, Dyrøy, Gratangen, Harstad, Ibestad, Kvæfjord, Lavangen, Målselv, Salangen, Senja, Sørreisa, Tjeldsund og Tromsø.
The Finnmark allowance includes:
- a special deduction from your ordinary income
- a lower tax rate on ordinary income than in the rest of the country
- a lower bracket tax rate in bracket 3 than in the rest of the country (up to and including the 2024 income year)
In your tax assessment, you'll see a single amount listed as a special deduction for Troms and Finnmark – up to NOK 30,000. This shows how much less tax you pay compared to if you were not living in a municipality that qualifies for the deduction.
The deduction is automatically included in your tax return
The deduction is applied automatically based on your tax municipality as at 1 January in the income year. You do not need to do anything in your tax return.
Tax municipality
You're taxed in the municipality where you live at the end of 1 January in the income year.
| Special allowance in Troms and Finnmark (tiltakssonen) | NOK 30,000 |