What tax deductions are available in Norway for 2025?

Every person who lives and works in Norway will sooner or later come across the topic of tax. The Norwegian tax system - although seemingly complicated - offers many favourable solutions for private individuals. One of them is tax reliefs, tax deductions (Norw. fradrag), which can significantly reduce the amount of tax to pay or increase your tax refund from Norway.

Deductions work in a simple way: they reduce your income on which tax is calculated. The more you can deduct, the less tax you will pay. Many of these reliefs are applied automatically, but some must be entered by you in the annual tax return (skattemelding). Unfortunately, many people - especially foreigners - do not even know that they are entitled to additional reliefs. And sometimes that means savings of even several tens of thousands of kroner a year!

In this article you will find a complete list of tax deductions in Norway for 2025 (which we settle in 2026). We have checked the current limits and rules for using the reliefs based on official information from all official sources. We describe, among others:

• Deductions related to family and children - nursery, childcare, reliefs for single parents
• Reliefs for people working, studying or commuting - minstefradrag, pendler, allowances, moving
• Deductions related to property - loan interest, rental income, loss on sale
• Reliefs for people saving, investing and helping - BSU, capital losses, charitable donations

Regardless of whether you are an employee, student or parent - it is worth knowing what you can deduct from tax in Norway. This way you can avoid overpaying and even receive a higher refund from the tax office. Read on to find out which reliefs apply to you and how to use them.

Reliefs related to family and children

Norway places great emphasis on supporting families with children - both in the form of benefits from NAV and tax reliefs. If you are raising a child, it is worth checking which tax deductions you are entitled to. From nursery costs, through childminders and after-school care, to special reliefs for parents of disabled children - here are all the options you can use in 2025.

1. Childcare deduction (Foreldrefradrag)

This is one of the most important reliefs for parents in Norway. If you have a child under the age of 12 (or an older child with a disability), you can deduct expenses related to their care. This includes, among others:

• nursery fees (barnehage)
• fees for after-school care (SFO - skolefritidsordning)
• childminder costs
• travel to care locations (if this is an additional cost)

The relief limit in 2025 is:

• 25 000 NOK for one child
• 15 000 NOK for each additional child

Example: if you have two children of nursery age, you can deduct a maximum of 40 000 NOK per year. This amount is available jointly to the parents and may be split between them in any proportions (by default, half each). In total, you will save 22% of this, i.e. 8 800 NOK less tax!

Expenses for food in nursery or after-school care are not deductible, but if you pay separately for care and for food - you can deduct only the part relating to care.

Note: The child must live with you for at least half of the year for the relief to apply in full. If care is shared with the other parent - you can split the relief or decide who receives it.

2. Childcare deduction for children with disabilities

Children over 12 usually do not qualify for foreldrefradrag, but there is an exception where the child has a confirmed disability requiring constant care. In such a case, you can continue to use the relief after the age of 12.

Confirmation from NAV or a doctor is required that such care is necessary. The deductions work in the same way as for younger children - up to 25 000 NOK for the first and 15 000 NOK for each additional child.

3. Alimony deduction - no deduction since 2020

In the past, it was possible to deduct alimony for a former spouse on the basis of a court judgment or agreement. However, from 2020 this deduction was completely abolished. At present, alimony for children or a former partner cannot be deducted.

At the same time, alimony received by a parent for children is tax-free, so it does not need to be reported in the return.

4. Relief for single parents - system change

Until March 2023, people raising a child alone could use the so-called tax class 2 (Skatteklasse 2), which gave an additional deduction from income.

From the 2024 tax return onwards, this system was completely abolished, which means that in the return for 2025 no additional tax relief for a single parent is now available.

However, single parents can use other forms of support, such as:

• increased child benefit from NAV (utvidet barnetrygd)
• allowance for single carers (overgangsstonad)

These are social benefits, not tax reliefs - so they do not affect your tax return in Skatteetaten.

5. Other cases - parents living separately

If a child lives permanently with only one parent, that person usually receives the full foreldrefradrag relief. In cases of shared care (the so-called 50/50), the relief can be split - automatically (half each) or agreed individually, if both parents submit the relevant declaration to Skatteetaten.

It is worth keeping an eye on these entries especially when both parties want to claim part of the relief - the tax office must have consistent information to avoid misunderstandings.

In summary - family deductions

Parents of children under 12 (or older children with disabilities) can deduct up to 25 000 NOK for one child and up to 15 000 NOK for each additional child in 2025. This relief can bring real savings - especially if you use nursery, SFO or paid childcare. It is worth checking in skattemelding whether all the deductions you are entitled to have been entered correctly.

Reliefs related to work and education

People working in Norway can benefit from many tax reliefs related to their work, commuting, living costs elsewhere, as well as trade unions or even moving house. In this section we describe all the important tax reliefs for workers in 2025 - also for fishermen, seafarers and offshore workers.

1. Standard employee deduction - Minstefradrag

Minstefradrag is an automatic deduction granted to every person earning income from work, pension or disability benefit. It is intended to compensate for everyday, typical costs associated with work - e.g. clothing, travel, meals, etc.

Who can benefit? Every working person (including the self-employed, but under slightly different rules) who earns income taxable in Norway. Normally the deduction is entered automatically (but it may be entered incorrectly! It is worth checking).

Limit in 2025? 46% of employment income, up to a maximum of 92 000 NOK. The minimum deduction is 2 000 NOK. If you worked for less than 12 months - a proportional part applies (e.g. 6/12 of the limit for half a year).

Example: If you earned 300 000 NOK, your minstefradrag will be 138 000 NOK x 46% = 63 480 NOK. The deducted amount reduces your taxable income.

If your actual work-related costs (e.g. moving, training) are higher than minstefradrag - you can claim actual expenses instead of this relief, but you must have supporting documents.

2. Personfradrag - personal allowance

Personfradrag is a basic relief available to all taxpayers. It reduces your total taxable income. Like minstefradrag, this deduction is included automatically in the return.

Who can benefit? Every person who is a tax resident in Norway, regardless of source of income (work, pension, business activity). The relief is included automatically.

Limit in 2025? 108 550 NOK - automatically calculated in the tax return (skattemelding). If you lived/worked in Norway for only part of the year, a proportional part of the relief applies.

Example: Did you work in Norway for 6 months? You are entitled to 6/12 of 108 550 NOK = 54 275 NOK relief.

3. Commuting to work - Reisefradrag

If you live far from your workplace, you can deduct travel costs - by car, ferry, bus or train. The distance is taken into account, not the actual cost of the ticket or fuel.

Who can benefit? People who have more than 32 km one way (i.e. 64 km per day). This depends on the number of journeys made per year, so the number of km is given here in general terms - more in the example below.

Limits in 2025?

• Kilometre rate: 1,83 NOK/km
• Own contribution: 15 250 NOK - you only deduct the amount above this threshold
• Maximum deduction: 100 880 NOK
• Tolls and ferries: deductible if their cost exceeds 3 300 NOK

Example: You live 40 km from work and work 230 days a year. That is 40 km x 2 x 230 = 18 400 km x 1,83 NOK = 33 672 NOK. After deducting the 15 250 NOK own contribution, you can deduct 18 422 NOK x 22% = 4052 NOK less tax!

The deduction applies only to travel to a permanent workplace - business trips or travel to courses are not included.

4. Pendler - relief for commuters living elsewhere

One of the most popular deductions in Norway. If you work in a different city or region from your permanent place of residence (for example, your family stayed in Poland or another region of Norway), you can deduct additional costs: accommodation, food and travel home.

Who can benefit? People who have two places of residence and incur costs related to the so-called dobbel husholdning (double household). This often applies to seasonal workers working in Norway but with family in another country (e.g. Poland).

What can be deducted?

• Rent for employer-provided accommodation (room, flat at the place of work)
• Flat-rate food allowance - only if you do not have access to a kitchen (e.g. hotel, lodging)
• Travel home to the family home - calculated under the same rules as commuting to work (1,83 NOK/km), including ferries and toll roads

Limit? 100 880 NOK in total for all journeys and costs (including reisefradrag).

NOTE: If your employer pays for accommodation or travel - you cannot deduct them yourself. You also need to document that your permanent place of residence has not been moved to the place of work (for example, through family registration, children attending school at the place of permanent registration).

5. Trade union contributions - Fagforeningsfradrag

Deduction for membership fees paid to a trade union (e.g. LO, Fellesforbundet, Utdanningsforbundet).

Who can benefit? Trade union members who pay their own contributions (regardless of sector).

Limit in 2025? 8 250 NOK

How does it work? Many unions and employers automatically report these contributions to Skatteetaten. Just check them in skattemelding; if they are not there - you can add them manually, provided you have proof of payment.

6. Moving deduction - Flyttefradrag

Deduction for moving costs related to work. This includes, for example, transport of furniture, tickets, fees for a removal company. NOTE: The deduction is included in minstefradrag - if you want to claim it separately, you must give up minstefradrag and claim all actual costs.

Who can benefit? People who changed their place of residence because they took up a new job (for example, a change of city, region or country).

Conditions:

• The move must be directly related to employment
• Only actually incurred and documented costs can be deducted

7. Study and further training costs - Utdanning

The education cost relief exists only for training and courses directly related to your current job. It does not apply to studies leading to a change of profession. NOTE: The deduction is included in minstefradrag - if you want to claim it separately, you must give up minstefradrag and claim all actual costs.

You can deduct, among others: fees for vocational courses, purchase of materials, examination fees - but only if together with other costs they exceed minstefradrag.

Example: If your actual work and training costs amounted to 110 000 NOK, and minstefradrag is 92 000 NOK - the difference of 18 000 NOK can be deducted if you give up minstefradrag and switch to actual expense accounting.

8. Fishermen's deduction - Fiskerfradrag

A special deduction for people working as fishermen (Norw. fiskere) who earn income from catching fish and seafood. This relief applies only to people employed on registered fishing vessels. It is applied automatically if the occupation and source of income are correctly reported in skattemelding.

Limit in 2025? 30% of income from fishing, up to a maximum of 154 000 NOK

9. Seafarers' deduction - Sjoemannsfradrag

A special relief for people working as seafarers on Norwegian or international ships. The relief does not apply to port workers, technical staff or people working only on land.

Who can benefit? People who have worked at least 130 days at sea in a given year.

Limit in 2025? 30% of income from work on a ship, up to a maximum of 83 000 NOK

10. Offshore platform work - Offshore

People working on the Norwegian continental shelf (the so-called sokkelarbeidere) - for example on drilling platforms - have access to a special deduction that other workers can no longer use since 2019.

Who can benefit? Foreign workers employed on offshore platforms in Norway who do not have tax residence in Norway and meet additional criteria.

How much can you save?

• 10% of gross income (salary from offshore work)
• Maximum: 40 000 NOK per year

Example: If you earned 400 000 NOK gross, your deduction will be 10% = 40 000 NOK. This means you will pay tax on 360 000 NOK instead of 400 000 NOK, which translates into approx. 8 800 NOK tax savings (at a rate of 22%).

Important: By choosing standardfradrag:

• you lose the right to some other deductions (e.g. reisefradrag, pendlerfradrag, trade union contributions, BSU, donations, etc.)
• this relief makes sense mainly for higher incomes and a lack of costs that you could normally deduct

In summary - work-related deductions

As you can see, the Norwegian tax system provides many deductions related to work and education. Some are calculated automatically, but some require your action - it is worth checking skattemelding and filling in missing data so you do not lose money you are entitled to.

Reliefs related to property

If you own an apartment, house or invest in property in Norway, you can benefit from several tax reliefs that help reduce your tax or compensate for losses. This includes, among others, loan interest, costs related to borettslag, rental income and possible losses on the sale of property.

1. Mortgage interest deduction - Rentefradrag

One of the most common tax reliefs in Norway. If you have a mortgage or consumer loan, you can deduct the interest paid from your income - regardless of the purpose of the loan. The relief works as 22% of the interest paid - e.g. 10 000 NOK interest gives 2 200 NOK less tax. Most Norwegian banks report interest automatically to Skatteetaten, but it is worth checking in skattemelding. Foreign interest must always be entered manually.

Who can benefit? Every person who is the formal debtor (listed in the loan agreement) and who actually paid interest in the given year.

How does it work?

• Only interest, not the whole instalment, is deductible.
• This applies to mortgage loans as well as, for example, consumer loans, car loans, credit cards, student loans - provided they are registered in your name.
• In the case of a joint loan (e.g. with a partner) - the deduction is split proportionally to the share in the liability.

Limit in 2025? There is no upper monetary limit. The full amount of interest paid is deductible.

Example: You have a mortgage, and the interest for the whole year amounted to 45 000 NOK - you can deduct this amount and gain approx. 9 900 NOK lower tax.

2. Deduction for housing association costs - Borettslag / Boligsameie

If you live in a borettslag (housing cooperative) or boligsameie (housing association), your monthly fees may include a share of the so-called fellesgjeld - the building's joint loan. Part of this amount consists of interest, which you can also deduct.

Who can benefit? People who own flats in cooperatives or associations that report data to Skatteetaten.

How does it work?

• The housing organisation (the borettslag board) sends Skatteetaten information about the interest you paid on the fellesgjeld.
• These data should be automatically included in skattemelding, in the same box as other interest.

NOTE: Other fees to the association, such as rent, maintenance fund or utilities, are not deductible - only the interest part of fellesgjeld.

Example: During the year you paid 60 000 NOK to borettslag, of which 8 000 NOK was interest on the joint loan - you can deduct those 8 000 NOK.

3. Costs related to renting out property

If you rent out an apartment or house to other people and earn taxable income from it, you can deduct all costs related to maintaining the property.

When is rent taxable?

• You rent out the entire flat or house (for example, a second property).
• You rent out more than half of the area of your home, while you live in the smaller part.
• You rent out short- or long-term (for example through AirBnB) and exceed a specified income limit.

What can be deducted?

• administrative fees (felleskostnader)
• renovation and repair costs (only so-called vedlikehold, not modernisation)
• property insurance
• depreciation (for fully rented properties)
• advertising and agent fees
• the part of the loan interest attributable to the rented area

NOTE: Improvement costs (påkostning) cannot be deducted - e.g. adding a terrace, a new kitchen, etc. You can only deduct costs of maintaining the technical condition.

Example: You rent out a flat and earned 150 000 NOK from it. Your annual costs (insurance, repairs, rent) amounted to 80 000 NOK. The taxable income is 70 000 NOK.

NOTE: If costs exceed income, you can show a loss and deduct it from other income.

4. Loss on the sale of property

If you sold a house or flat at a loss (that is, for less than you paid), you can deduct that loss from income - but only if the loss comes from the sale of property that would have been taxable if you had made a profit. For example:

• Sale of an investment property (e.g. a rented flat)
• Sale of property in which you did not live for at least 12 of the last 24 months

When can a loss not be deducted? If you sold a flat in which you yourself lived for more than a year, and any gain would have been tax-free - then any loss also does not give a deduction.

Example: You bought an investment flat for 3 200 000 NOK and sold it for 2 900 000 NOK. The loss is 300 000 NOK - you can deduct it in skattemelding, and it will reduce your income.

NOTE: You must keep the purchase and sale agreements, invoices, notary fees, any agent costs - everything that confirms the actual loss.

In summary

If you have a mortgage, are a member of a housing cooperative, rent out property or have sold it - you are entitled to specific tax deductions. It is worth checking all the boxes in the annual return and making sure your details are entered correctly. This way you can recover a significant part of the costs incurred or reduce tax on property income.

Reliefs related to finance and investments

The Norwegian tax system also includes reliefs for people who invest, save or incur financial losses. Some of them work automatically, others must be added manually in skattemelding. This includes, among others, loan interest, saving for a home through BSU, losses on cryptocurrency, as well as charitable donations.

1. Loan interest deduction - Rentefradrag

If you repay a loan, you can deduct part of the interest paid from tax. This applies not only to a mortgage, but also to consumer loans, car loans, student loans or bank loans.

Who can benefit? People who are formal debtors and paid interest in 2025. You must be listed in the agreement as the borrower.

Which loans are covered by the relief?

• Mortgage loans (boliglån)
• Consumer loans
• Credit cards (if interest has been charged and paid)
• Student loans (e.g. from Laanekassen)
• Private loans - provided they are reported and documented

Limit in 2025? None - the full amount of interest paid is deductible.

Relief amount? 22% of the deductible amount (e.g. 10 000 NOK interest = 2 200 NOK lower tax).

NOTE: Banks and lending institutions in Norway report data automatically to Skatteetaten. Check the accuracy of the data in skattemelding. If you have a loan from a private person or from abroad, you must report it yourself.

2. Saving for a home - BSU (Boligsparing for ungdom)

BSU is a special savings scheme for young people saving for a home. A BSU account offers favourable interest and a tax relief.

Who can benefit?

• People up to 33 years of age (that is, until the end of the calendar year in which you turn 33)
• You must be a tax resident in Norway and have income on which tax is calculated

Conditions: The money from the BSU account must be used to buy your first home or to repay the mortgage on your first home. If you use the funds for another purpose - Skatteetaten will reverse the relief for all previous years.

Limit in 2025?

• Annual maximum deposit: 27 500 NOK
• Tax relief: 10% of the amount deposited (i.e. max. 2 750 NOK refund per year)
• Total savings limit: 300 000 NOK (in total over all years)

Example: You paid 20 000 NOK into a BSU account in 2025 -> the tax relief will be 2 000 NOK.

NOTE: To use the relief, you must have taxable income of at least 27 500 NOK per year. People with no tax to pay will not benefit from BSU as a tax relief (but it is still worth having BSU because of the account's high interest rate).

3. Capital losses - shares, funds, cryptocurrency

If you invest in financial assets (e.g. shares, funds, cryptocurrency) and in 2025 you incurred a loss on sale, you can deduct it from capital income.

This includes, among others:

• shares and units (Norw. aksjer)
• investment funds
• bonds, certificates, ETF
• cryptocurrency (e.g. Bitcoin, Ethereum)

How does it work?

• You deduct the difference between the purchase price and the sale price, less any commissions
• Losses reduce gains from other investments in the same year
• If the total loss exceeds the gains - you can show negative capital income, which will reduce your income tax

Example: You bought cryptocurrency for 50 000 NOK, sold it for 30 000 NOK = loss of 20 000 NOK. You can deduct it in skattemelding.

NOTE: You must have precise transaction records - dates of purchase, sale, amounts, exchange rates. Skatteetaten may ask you to provide trading history, for example from a cryptocurrency exchange.

4. Charitable donations - Gaver til frivillige organisasjoner

You can deduct cash donations made to charitable organisations approved by Skatteetaten from your income.

Who can benefit? Individuals who made donations in 2025 and gave their personal number (foedselsnummer) to the organisation - so that it could report the donation to the tax office.

Conditions:

• Minimum donation: 500 NOK per year to a given organisation
• Maximum total relief amount: 25 000 NOK per year
• The donation must be made by bank transfer (not cash)

The full amount donated is deducted from income (up to the limit), reducing tax by 22% of that sum. For example, 5 000 NOK donation = 1 100 NOK less tax.

Organisations from Poland

The list of organisations approved by Skatteetaten also includes some foundations from Poland, among others:

• Fundacja Serca dla Maluszka - Bielsko-Biala
• Fundacja Barkot Children of Ethiopia - Zabrze

The full list of approved organisations (including international ones) is available at: skatteetaten.no

Note: If the organisation has not sent the data to Skatteetaten, you can enter it yourself in skattemelding, attaching proof of transfer and the organisation's details.

In summary

Do you invest, save, help others? In Norway you can receive specific tax reliefs for this. From interest, through BSU, to losses on the stock market or cryptocurrency - all of this can reduce your tax or increase your refund. Check skattemelding, and if necessary - enter the data manually. It is worth it!

Which tax reliefs can you use in Norway in 2025?

The Norwegian tax system offers many different reliefs that can significantly reduce your tax or increase your tax refund. In 2025 you can benefit from both automatic deductions (such as minstefradrag or personfradrag) and those that must be entered manually in skattemelding - so it is worth checking your tax return carefully.

Most important advice:

• Do not assume that all reliefs will be added automatically - some must be reported by you
• Check all boxes in skattemeldingen.
• Document all expenses you want to deduct (receipts, contracts, tickets, transfer confirmations)
• If you are unsure, consult an accountant or use the help available on Skatteetaten.no

Many people in Norway lose money simply because they do not know their rights. Do not make that mistake - check which tax reliefs in Norway in 2025 apply to you and use them to the full. Every krone matters.

Do you have questions about your tax return or tax reliefs in Norway?

Or do you need help checking whether your return is correct?
Contact us: +47 21 38 38 21. We are available Monday to Friday from 9:00 - 21:00 and will be happy to help!

Author of the article: Marcin - marcin@efirma.no