Joint tax return for married couples – Is it possible in Norway?

In Poland, it is possible to submit joint tax return by spouses is very popular. This is often the case the easiest way to reduce taxes. But what is the situation in Norway? Is there a similar option? Please read our article where we discuss rules of the Norwegian tax system for married couples and possibility of joint settlement.

Can I settle accounts with my wife/husband?

Unlike in Poland, in Norway it is not possible for a married couple to submit one joint tax return. Each spouse must file a separate tax return, known as "skattemelding". However, there are certain aspects that apply to married couples and may affect their tax return.

Interest deductions from NOKedit

If you have NOKedit together with your spouse it is possible to deduct interest on this NOKedit. Norwegian interest is usually automatically included, however foreign ones should be added yourself. Additionally, married couples have the flexibility to split deductions between themselves, which can be tax-advantaged.

Example: Together with your husband, you have a NOKedit in a Norwegian bank from which you paid NOK 20.000 in interest in 2023. Normally, you should enter deductions of NOK 10.000 in your settlement (NOK 2.200 less tax), but you can divide this amount freely - e.g. NOK 20.000 for one person, or NOK 14.500 for one person and NOK 5.500 for the other.

Child related deductions

Parents with children up to 12 years of age or disabled children up to 18 years of age can benefit from various deductions, such as kindergarten, care or commuting fees. Here, it is also possible to flexibly divide these deductions between spouses - in any way, just like in the previous deduction.

Income from sole proprietorship

If one spouse runs a sole proprietorship and the other spouse helps in running it, it is the possibility of separating the company's income in the settlement. This means that if, for example, one of you runs a business and the other one helps in this company, part of the income may be transferred to the other spouse.

Mainly it will be beneficial if one spouse is in a higher tax bracket than the other.

Property tax

Norwegian wealth tax applies to people with assets exceeding a certain amount - in 2023 it is NOK 1.700.000. There is a limit for married couples twice as high.

To sum up, although in Norway it is not possible for spouses to submit a joint tax return, there are various ways in which married couples can optimize their tax returns in accordance with applicable regulations.

If you have any questions, please contact us: +47 21 38 38 21. We will be happy to help!