Everyone who lives and works in Norway will sooner or later encounter the topic of taxes. The Norwegian tax system, while seemingly complicated, offers many beneficial solutions for individuals. One of these is tax reliefs, deductions (Norwegian fradrag), which can significantly reduce the amount of tax you pay or increase your tax refund from Norway.
Deductions work in a simple way: they reduce your taxable income. The more you can deduct, the less tax you pay. Many of these deductions apply automatically, but some must be entered manually on your annual tax return (skatmelding). Unfortunately, many people – especially foreigners – don't even know they're entitled to these additional benefits. Sometimes, this translates into savings of up to several thousand kronor per year!
In this article you will find a complete list of tax deductions in Norway for 2025 (which we will settle in 2026). We have verified the current limits and rules for using the tax relief based on official information from all official sources. We describe, among other things:
- Deductions related to family and children – kindergarten, childcare, discounts for single parents
- Reliefs for people working, studying or commuting – minstefradrag, pendler, diets, moving
- Deductions related to real estate – NOK interest, rent, loss on sale
- Reliefs for people saving, investing and helping – BSU, capital losses, charitable donations
Whether you are an employee, student or parent – It's worth knowing what you can deduct from your taxes in Norway.This way, you can avoid overpaying and even receive a higher refund from the tax office. Read on to learn what relief you're entitled to and how to take advantage of it.
Family and child tax relief
Norway places a strong emphasis on supporting families with children – both through NAV benefits and tax relief. If you're raising a child, it's worth checking what tax deductions you're eligible for. From preschool costs, to childcare and after-school care, to special relief for parents of children with disabilities – here are all the options you can take advantage of in 2025.
1. Childcare Deduction (Foreldrefradrag)
This is one of the most important deductions for parents in Norway. If you have a child under 12 (or older with a disability), you can deduct childcare expenses. This includes:
- kindergarten tuition fees (kindergarten)
- school club fees (SFO – skolefritidsordning)
- babysitter costs
- travel to care facilities (if they are an additional cost)
The relief limit in 2025 is:
- 25 000 NOK for one child
- 15 000 NOK for each subsequent child
Example: If you have two preschool-aged children, you can deduct a maximum of NOK 40 per year. This amount is jointly available to both parents and can be divided between them in any proportion (by default, 000/22). In total, you'll save XNUMX% of this, meaning 8 NOK less tax!
Food expenses at a kindergarten or after-school club are not deductible, but if you pay for care and food separately, you can only deduct the care portion.
Warning: The child must live with you for at least half the year to be eligible for the full benefit. If you share custody with the other parent, you can split the benefit or agree on who receives it.
2. Relief for the care of children with disabilities
Children over 12 years of age are usually not eligible for foreldrefradrag, but the exception is if the child has a confirmed disability requiring constant care. In such a case, you can continue to use the discount after the age of 12.
Confirmation from NAV or a doctor regarding the need for such care is required. Deductions work in the same way as for younger children – up to NOK 25 for the first and NOK 000 for each subsequent child.
3. Alimony deduction – no deduction from 2020
In the past, it was possible to deduct alimony for a former spouse based on a court order or settlement. However, in 2020 this deduction has been completely liquidatedCurrently, you cannot deduct child support or alimony for a former partner.
At the same time alimony received by parent to children are exempt from taxation, so they do not need to be shown in the tax return.
4. Relief for single parents – system change
Until March 2023, single parents could benefit from the so-called tax class 2 (Skatteklasse 2), which provided an additional deduction from income.
From the settlement for 2024 this system has been completely liquidated, which means that in the tax return for 2025 there is no longer any additional tax relief for single parents.
However, single parents can benefit from other forms of support, such as:
- increased child benefit from NAV (utvidet barnetrygd)
- allowance for single carers (overgangsstønad)
However, these are świadczenia socjalne, not tax breaks – so they do not affect your tax settlement with Skatteetaten.
5. Other cases – parents living separately
If a child lives permanently with only one parent, that person will usually receive the full tax relief. foreldrefradragIn cases of shared care (so-called 50/50), the relief can be divided automatically (half-XNUMX) or individually if both parents submit an appropriate declaration to Skatteetaten.
It is worth keeping an eye on these records, especially when both parties want to settle part of the relief – the office must have consistent information to avoid misunderstandings.
Summing up family deductions
Parents of children under 12 (or older children with disabilities) can deduct up to NOK 2025 for one child and up to NOK 25 for each additional child in 000. This deduction can bring real savings – especially if you use kindergarten, SFO, or paid childcare. It's worth checking with skatmeldingwhether all applicable deductions have been entered correctly.
Work and education-related tax relief
People working in Norway can take advantage of numerous tax breaks related to their work, commuting, the cost of living elsewhere, union membership, and even relocation. This section describes all the relevant tax breaks for those working in 2025 – including those for fishermen, seafarers, and offshore workers.
1. Standard Employee Allowance – Minstefradrag
Minstefradrag is an automatic allowance granted to anyone with income from work, a pension, or an annuity. It is intended to help offset typical, everyday work-related costs, such as clothing, travel, meals, and so on.
What is my skorzystać? Any working person (including self-employed, but with slightly different rules) who earns taxable income in Norway. The deduction is normally entered automatically (but may be entered incorrectly! It's worth checking out.)
Limit in 2025? 46% of income from work, maximum 92 000 NOKThe minimum allowance is NOK 2. If you have worked for less than 000 months, you are entitled to a pro rata share (e.g., 12/6 of the limit for half a year).
Example: If you earned NOK 300, your minstefradrag would be NOK 000 x 138% = NOK 000. The deductible amount reduces your taxable income.
If your actual work costs (e.g. moving, training) are higher than minstefradrag – you can settle the actual expenses instead of this relief, but you must have supporting documents.
2. Personfradrag – tax-free amount
Personfradrag is a basic relief available to all taxpayers. It reduces your total taxable income. Like minstefradrag, this deduction is automatically included in your tax return.
What is my skorzystać? Anyone who is tax resident in Norway, regardless of their source of income (employment, pension, self-employment). Relief is automatically included.
Limit in 2025? 108 550 NOK – automatically calculated in your tax return (skattemelding). If you lived/worked in Norway for only part of the year, you are entitled to a proportional allowance.
Example: Have you worked in Norway for 6 months? You are entitled to 6/12 of NOK 108 = NOK 550 in tax relief.
3. Commuting to work – Reisefradrag
If you live far from your workplace, you can deduct travel expenses—by car, ferry, bus, or train. The distance is taken into account, not the actual cost of a ticket or fuel.
What is my skorzystać? People who have more than 32 km one way (i.e. 64 km per day). This depends on the number of trips made per year, so the number of km is given in general terms – more in the example below.
Limits in 2025?
- Kilometer rate: 1,83 NOK/km
- Own amount: 15 250 NOK – you only deduct the excess over this amount
- Maximum deduction: 100 880 NOK
- Bompenger and ferries: you will deduct if their cost exceeds 3 300 NOK
Example: You live 40 km from work and work 230 days a year. That's 40 km x 2 x 230 = 18 km x 400 NOK = 1,83 NOK. After deducting the 33 NOK personal allowance, you can deduct 672 NOK x 15% = 4052 NOK less tax!
The deduction only applies to commuting to your regular place of work – you will not include business trips or commuting to courses.
4. Pendler – relief for commuters from another place of residence
One of the most popular deductions in Norway. If you work in a city or region other than your permanent residence (e.g., your family is in Poland or another region of Norway), you can deduct additional costs: accommodation, meals, and travel home.
What is my skorzystać? People who have two places of residence and incur costs related to the so-called dobbel husholdning (dual household). This often applies to seasonal workers who work in Norway but have family in another NOK (e.g. Poland).
What can be deducted?
- Rent for a company apartment (room, apartment at the workplace)
- Lump sum for food – only if you do not have access to a kitchen (e.g. hotel, accommodation)
- Trips to the family home – charged according to the same rules as commuting to work (1,83 NOK/km), including ferries and toll gates
Limit? 100 NOK in total for all journeys and costs (including reisefradrag).
NOTE: If your employer pays for your accommodation or travel, you cannot deduct these expenses yourself. You must also provide documentation that your permanent residence has not been transferred to your workplace (e.g., through family registration, or children attending school at your permanent residence).
5. Trade union dues – Fagforeningsfradrag
Deduction of membership fees paid to a trade union (e.g. LO, Fellesforbundet, Utdanningsforbundet).
What is my skorzystać? Trade union members who pay their own dues (regardless of industry).
Limit in 2025? 8 250 NOK
How It Works? Many unions and employers automatically report these contributions to Skatteetaten. Simply check your Skattemelding and, if they're missing, you can add them manually, provided you have proof of payment.
6. Relocation tax relief – Flyttefradrag
Deducting moving expenses related to work. This includes things like furniture transportation, tickets, and moving company fees. NOTE: The deduction is included in minstefradrag – if you want to settle it separately, you must waive minstefradrag and settle all actual costs.
What is my skorzystać? People who have changed their place of residence due to accepting a new job (e.g. change of city, region or NOKaj).
Conditions:
- The move must be directly related to employment
- Only costs that are actually incurred and documented can be deducted.
7. Costs of studies and further education – Utdanning
Education cost relief only applies to training and courses directly related to your current job. It does not apply to studies leading to a career change. NOTE: The deduction is included in minstefradrag – if you want to settle it separately, you must waive minstefradrag and settle all actual costs.
You will deduct, among others: tuition fees for vocational courses, purchase of materials, examination fees – but only if, together with other costs, they exceed the minstefradrag.
Example: If your actual work and training costs were NOK 110 and minstefradrag was NOK 000 – you can deduct the difference of NOK 92 if you opt out of minstefradrag and switch to actual settlement.
8. Relief for fishermen – Fiskerfradrag
Special deduction for people working as fishermen (Norw. fishermen) who earn income from fishing and seafood. This relief only applies to persons employed on registered fishing vessels. It is automatically applied if the occupation and source of income are correctly reported in the Skattemelding.
Limit in 2025? 30% of income from fishing, maximum 154 000 NOK
9. Relief for seafarers – Sjømannsfradrag
Special relief for those working as seafarers on Norwegian or international ships. The relief does not apply to port workers, technical workers, or those working exclusively on shore.
What is my skorzystać? People who have worked minimum 130 days at sea in a given year.
Limit in 2025? 30% of income from working on a ship, maximum 83 000 NOK
10. Working on an oil rig – Offshore
People working on the Norwegian Continental Shelf (so-called sokkelarbeidere) – e.g. on oil rigs – have access to a special deduction that other workers can no longer use from 2019.
What is my skorzystać? Foreign workers employed on offshore platforms in Norway who do not have tax residence in Norway and meet additional NOK criteria.
How much can you save?
- 10% of gross income (salaries from offshore work)
- Maximum: NOK 40 per year
Example: If you earned NOK 400 gross, your deduction would be 000% = NOK 10. This means you would pay tax on NOK 40 instead of NOK 000, which translates to approx. 8 NOK tax savings (at a rate of 22%).
Important: When choosing standardfradrag:
- you lose the right to some other deductions (e.g. reisefradrag, pendlerfradrag, union dues, BSU, donations, etc.)
- This relief makes sense mainly when you have higher income and no expenses that you could normally deduct.
Summing up work-related deductions
As you can see, the Norwegian tax system offers many deductions related to work and education. Some are calculated automatically, but others require your involvement – it's worth checking. skatmelding and complete the missing data so as not to lose the money owed.
Real estate relief
If you own an apartment, house, or invest in real estate in Norway, you can take advantage of several tax breaks that can help reduce your tax bill or offset losses. These include: interest on NOKedyts, costs related to Borettslag, rental income and possible losses on the sale of real estate.
1. Deduction of NOK interest – Rentefradrag
One of the most common tax breaks in Norway. If you have a NOK mortgage or consumer credit card, you can deduct the interest paid from your income – regardless of the purpose of the NOK credit. The credit works out as 22% of the interest paid – for example, NOK 10 in interest results in a NOK 000 tax reduction. Most Norwegian banks report interest automatically to Skatteetaten, but it's worth checking with the Skattemelding. Foreign interest must always be entered manually.
What is my skorzystać? Any person who is formal debtor (appearing in the NOKedyt contract) who actually paid interest in a given year.
How It Works?
- The following are deductible: only interest, not the entire installment.
- This applies to both NOKedyt mortgages and, for example, NOKedyt consumer, car, NOKedyt cards, and student cards – as long as they are registered in your name.
- In the case of a joint NOKedyt (e.g. with a partner) – the deduction is divided proportionally to the share in the liability.
Limit in 2025? There is no upper limit. The full amount of interest paid is deductible.
Example: You have a NOK mortgage, the interest for the whole year was NOK 45 - you can deduct this amount and get about NOK 000 lower tax.
2. Deduction of housing community costs – Borettslag / Boligsameie
If you live in Borettslag (housing cooperative) or boligsameie (housing community), your monthly fees may include participation in the so-called fellesgjeld – the building's common NOKedit. Part of this amount is interest, which you can also deduct.
What is my skorzystać? People who own apartments in cooperatives or communities who report data to Skatteetaten.
How It Works?
- The housing association (borettslag board) sends information to Skatteetaten about the fellesgjeld interest you have paid.
- This data should be automatically included in skattemelding, in the same box as other interest.
NOTE: Other community fees, such as rent, renovation fund or utilities, are not deductible – only the interest part of the fellesgjeld.
Example: During the year you paid NOK 60 to borettslag, of which NOK 000 was interest on the joint NOKedit - you can deduct this NOK 8.
3. Costs related to renting a property
If you rent an apartment or house to other people and you earn money from it taxed income, you can deduct any costs associated with maintaining the property.
When is rental taxable?
- You are renting entire apartment or house (e.g. second property).
- You are renting more than half of the area your house, and you live in a smaller part.
- You rent NOK short or long term (e.g. via AirBnB) and exceed a certain income limit.
What can be deducted?
- administrative fees (felleskostnader)
- costs of renovations and repairs (only the so-called maintenance, not modernization)
- real estate insurance
- depreciation (for fully rented properties)
- fees for advertisements, intermediaries
- the portion of NOKedyt interest attributable to the rented space
NOTE: You cannot deduct the cost of improvements (påkostning) – e.g. adding a terrace, new kitchen, etc. You will only deduct the costs of maintaining the technical condition.
Example: You rent an apartment and you received 1 for it50 000 NOK. Your annual costs (insurance, repairs, rent) amounted to NOK 80. Your taxable income is NOK 000.
NOTE: If your expenses exceed your income, you can show a loss and deduct it from your other income.
4. Loss on sale of real estate
If you sold your house or apartment at a loss (i.e. for less than you paid), you can deduct this loss from your income – but only if the loss comes from the sale of the property that would have been taxed if you made a profit.For example:
- Sale of investment property (e.g. rented apartment)
- Sale of real estate in which you have not lived there for at least 12 of the last 24 months
When can you not deduct a loss? If you sold a flat in which you lived for more than a year and the profit was exempt from tax – then a possible loss also does not give a deduction.
Example: You bought an investment apartment for NOK 3 and sold it for NOK 200. The loss is NOK 000 – you can deduct this through your skattemelding, and it will reduce your income.
NOTE: You must keep purchase and sale agreements, invoices, notary fees, any intermediary fees – everything that proves the actual loss.
summarizing
If you have a NOKedyt mortgage, are a member of a housing cooperative, rent a property, or have sold it, you are entitled to certain tax deductions. It's worth checking all the boxes in your annual tax return to ensure your information is entered correctly. This could allow you to recoup a significant portion of your expenses or reduce your tax on property income.
Financial and investment relief
The Norwegian tax system also offers tax relief for those who invest, save, or suffer financial losses. Some of these reliefs are automatic, while others must be added manually in the tax return. This includes, among others: interest on NOKedyts, saving for an apartment by BSU, losses on NOKyptocurrencies, and charitable donations.
1. Deduction of interest on NOKedyt – Rentefradrag
If you repay NOKedyt, you can deduct a portion of the interest paid from your taxes. This applies not only to NOKedyt mortgages but also to NOKedyt consumer, car, student, and bank loans.
What is my skorzystać? People who are formal debtors and paid interest in 2025. You must be listed in the contract as the borrower.
What NOKedyts are covered by the relief?
- Mortgage loans (boliglån)
- Consumer loans
- NOKedit Cards (if interest has been accrued and paid)
- Student loans (e.g. from Lånekassen)
- Private loans – as long as they are reported and documented
Limit in 2025? None – the full amount of interest paid is deducted.
Amount of relief? 22% of the deductible amount (e.g. NOK 10 interest = NOK 000 lower tax).
NOTE: Banks and NOK institutions in Norway automatically report data to Skatteetaten. Check the accuracy of your data in skattemelding. If you have a loan from a private individual or from abroad, you must report it yourself.
2. Saving for an apartment – BSU (Boligsparing for ungdom)
BSU is a special housing savings program for young people. The BSU account offers favorable interest rates and tax relief.
What is my skorzystać?
- People up to 33 years of age (i.e. until the end of the calendar year in which you turn 33)
- You have to be tax resident in Norway and have income on which tax is charged
Conditions: The money in the BSU account must be used to purchase a first home or to repay a NOKedyt mortgage on a first home. If you use the funds for any other purpose, Skatteetaten will revoke the tax relief for all previous years.
Limit in 2025?
- Annual maximum payment: 27 500 NOK
- Tax relief: 10% of the amount paid (i.e. max. 2 750 NOK return per year)
- Total savings limit: 300 000 NOK (total for all years)
Example: You deposited NOK 2025 into the BSU account in 20 → the tax relief will be NOK 000.
NOTE: To benefit from the relief, you must have taxable income of at least NOK 27 per year. Those without tax to pay will not benefit from the BSU as a relief (but it's still worth having a BSU due to the high interest rate on the account).
3. Capital losses – stocks, funds, NOKyptocurrencies
If you invest in financial assets (e.g. shares, funds, NOKyptocurrencies) and in 2025 you suffer a loss upon sale, you can deduct it from your capital gains.
This includes, among others:
- stocks and shares (Norw. stock)
- investment funds
- bonds, certificates, ETFs
- cryptocurrencies (e.g. Bitcoin, Ethereum)
How It Works?
- You deduct the difference between the purchase price and the sale price, less any commissions
- Losses reduce profits from other investments in the same year.
- If the total loss exceeds the profits, you can demonstrate negative capital incomewhich will reduce your income tax
Example: You bought NOKyptocurrency for 50 000 NOK, you sold for NOK 30 = loss of NOK 000. You can deduct it in skattemelding.
NOTE: You must have accurate transaction documentation—dates of purchase, sale, amounts, and exchange rates. Skatteetaten may request trading history, for example, from the NOKyptowalut exchange.
4. Donations to charity – Gaver til frivillige organisasjoner
You can deduct from your income monetary donations made to charities approved by Skatteetaten.
What is my skorzystać? Individuals who donated in 2025 and provided their personal number (fødselsnummer) organization – so that it can report the donation to the tax office.
Conditions:
- Minimum donation: 500 NOK per year for a given organization
- Maximum total relief amount: 25 000 NOK annually
- Donations must be made by bank transfer (not cash)
The entire amount donated (up to the limit) is deducted from your income, reducing your tax liability by 22%. For example, a NOK 5 donation = NOK 000 less tax.
Organizations from Poland
The list of organizations approved by Skatteetaten also includes some foundations from Poland, including:
- Heart for a Baby Foundation – Bielsko-Biała
- Barkot Children of Ethiopia Foundation – Zabrze
A list of all permitted organizations (including international ones) is available at: skateetaten.no
Warning: If your organisation has not sent your details to Skatteetaten, you can enter them yourself in skattemelding, attaching the transfer confirmation and your organisation's details.
summarizing
Investing, saving, helping others? In Norway, you can receive specific tax breaks. From interest and BSU to losses on the stock market or NOKyptocurrencies – all of this can reduce your tax or increase your refund. Check your skattemelding and, if necessary, enter the data manually. It's worth it!
What tax breaks can you benefit from in Norway in 2025?
The tax system in Norway offers a variety of tax reliefs that can significantly reduce your tax bill or increase your tax refund. In 2025, you can take advantage of both automatic deductions (like minstefradrag or personfradrag), as well as those that need to be enter it yourself in skattemelding – that’s why it’s worth checking your tax return carefully.
Most important tips:
- Don't assume that all tax relief will be added automatically - some of it needs to be reported manually.
- Check all the boxes in skattemelding.
- Document all expenses you want to deduct (bills, contracts, tickets, transfer confirmations)
- If you are unsure, please consult your accountant or use the help page skatteetaten.no
Many people in Norway lose money simply because they don't know their rights. Don't make this mistake – check what tax breaks in Norway in 2025 You're entitled to it, so make the most of it. Every penny counts.
Do you have questions about tax settlements or relief in Norway?
Or maybe you need help checking the accuracy of your statement?
Contact us: +47 21 38 38 21. We are available Monday to Friday from 9:00 a.m. to 21:00 p.m. and we will be happy to help!
Author of the article: Marcin – marcin@efirma.no
