Tax Deductions (Fradrag) – Norway

Maximum NOK 106,250 (2026). Automatically applied to employment income. Covers work-related expenses. Self-employed can deduct actual business expenses instead.

Basic allowance for all taxpayers. Reduces taxable income automatically. No documentation needed.

Deduct all interest paid on loans (mortgage, student loans, consumer debt). Significant benefit for homeowners. Must be reported by lender.

For distance exceeding 14,400 km/year (roughly >30km each way). Public transport: actual costs. Must exceed NOK 14,400 to claim.

Trade union fees fully deductible. Automatically reported by unions to tax authorities.

For children under 12 years living at home. Claimed by lower-earning parent. Reduces taxable income.

Donations to approved organizations. Must be minimum NOK 500 per organization. Requires documentation.

Documented childcare expenses for children under 12. Reduced by subsidies received. Must use registered providers.

Maximum NOK 87,450. For sailors on Norwegian or foreign ships. Strict qualification criteria.

For Norwegians working abroad temporarily. Reduces double taxation. Must meet time requirements.