Final year of tax relief for single parents! - Særfradrag for enslige forsorgere
Can single parents still claim tax relief in Norway? Yes, for now, but from 2024 it will no longer be possible. This relief was withdrawn from 1 March 2023, which means it has not been applied since then and will not be in the future. Does this mean, however, that single parents will lose money? Not entirely.
Who is entitled to the relief?
The relief is available only to people who support one or more children under the age of 18 and are single, divorced, separated, widowed, or do not live permanently with a partner. To receive this relief, you must also receive utvidet barnetrygd - the extended child benefit, so everything happens under NAV's supervision and this office automatically adds the relief to the tax return.
How much was available?
For 2023, the total relief amounts to 8746 NOK. Since the relief has not applied since 1 March 2023, only two months count - 4373 NOK for each.
However, here we only take into account the months in which we were single parents. If, for example, we got married in February and our partner also took over care of the child, we will receive the relief for only one month.
What changed? - Increased barnetrygd
Although the relief is no longer available, single parents have not been left on their own. As compensation, albeit a questionable one, barnetrygd has been increased. From 1 March 2023 to 09.04.2024 (the article publication date), barnetrygd amounts changed from:
- Until 1 March 2023:
- Children under 6 years old - 1676 NOK
- Children over 6 years old - 1054 NOK
- From 1 January 2024:
- Under 6 years old - 1766 NOK
- Over 6 years old - 1510 NOK
This shows that the amounts have improved, but only slightly - they still do not make up for the losses caused by removing the relief.
What about the relief for 2023?
The relief stopped being available at the beginning of 2023, but it was still available for full months. As a result, in 2023 we can still deduct 8746 NOK, which will give us exactly 1924 NOK in tax refund!
The relief should be included automatically in our tax return. If it is not - this year, as well as up to 3 years back, a correction can be made, and we can help with that!
If you want to ask about taxes, benefits or other official matters - please contact us: +47 21 38 38 21. We answer Mon-Fri from 9:00 - 21:00 and will be happy to help!