Norwegian Child and Family Tax Benefits: What Parents Should Know

👩‍👩‍👧‍👦 Parental Deduction for Childcare Costs

Parents may deduct documented childcare expenses for children under the age of 12. This includes:

• Daycare (barnehage) and after-school programs (SFO/AKS).
• Registered childminders or babysitters.
• Transportation costs directly related to childcare.

The maximum deduction is NOK 25,000 for the first child and NOK 15,000 for each additional child.

🏡 Single Parent Supplement (Utvidet Barnetrygd)

Single parents are eligible for an additional child benefit. To qualify, you must have sole custody or a court-recognized arrangement. The supplement can significantly increase the total monthly support.

📊 Tax Class Benefits for Parents

Norway abolished the old “tax class 2” system, but parents still benefit from:

• Minimum deduction (minstefradrag) that covers common family expenses.
• Interest deductions on home loans shared between spouses.
• Childcare expense deductions lowering taxable income.

💡 Example: Family with Two Children

Consider a family with two children, aged 4 and 8, paying NOK 60,000 annually in daycare and SFO costs:

• Childcare deduction: NOK 25,000 + NOK 15,000 = NOK 40,000
• Tax savings at 22% general income tax = NOK 8,800
• Plus monthly child benefits (tax-free).

📅 Important Filing Reminders

• Childcare deductions must be documented — keep all invoices and contracts.
• Child benefits are pre-filled and do not require reporting.
• Check the Skatteetaten pre-drafted tax return to confirm deductions.
• Filing deadline: April 30 (extensions available if applied for).

✅ Tips to Maximize Benefits

• Ensure all eligible childcare costs are claimed, including transportation.
• If divorced, clarify custody agreements early to avoid benefit disputes.
• For expat parents, check if Norwegian benefits coordinate with home country allowances.