The personal deduction (personfradrag) is one of the most important tax benefits for individuals in Norway. It reduces your taxable income for municipal tax purposes and directly impacts how much you owe to Skatteetaten. With new updates in 2025 and 2026, it’s crucial for taxpayers—whether employees, pensioners, or families—to understand how this deduction works.
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✅ What Is the Personal Deduction?
The personfradrag is a fixed deduction given to all residents of Norway, regardless of income source, to ensure fair taxation across the board. It is applied when calculating ordinary income (alminnelig inntekt), which is taxed at a flat 22% rate in 2025 and 2026.
📊 Personal Deduction Amounts (2025 & 2026)
Parliament adjusts the deduction each year to reflect inflation and fiscal policy goals. Below are the expected values:
| Year | Deduction Amount (NOK) | Tax Impact at 22% Rate |
|---|---|---|
| 2025 | 108,550 | ~23,881 NOK less in taxes |
| 2026 | 111,200 (estimate) | ~24,464 NOK less in taxes |
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👥 Who Qualifies for Personfradrag?
- All Norwegian Residents: Anyone considered a tax resident under Norway’s residency rules.
- Part-Year Residents: Deduction is prorated if you were a resident for only part of the year.
- Non-Residents: Normally excluded, unless covered by special treaties or employment in Norway.
- Couples Filing Jointly: Both spouses receive the deduction individually.
🔍 How It Works in Practice
The deduction is automatically applied by Skatteetaten when your pre-filled tax return (skattemelding) is generated. You don’t need to claim it manually unless there’s an error in your residency status or income reporting.
Example: If you earn NOK 600,000 in 2025, your taxable income after applying the personal deduction becomes:
600,000 – 108,550 = 491,450 → Taxed at 22% = NOK 108,119
🧾 Can You Combine It with Other Deductions?
Yes, the personal deduction works alongside other deductions such as:
- Minimum Deduction (Minstefradrag)
- Interest on Mortgage Loans
- Charitable Contributions (up to NOK 25,000)
- Pension Contributions and Union Fees
📅 Key Deadlines for Filing
- Tax Return Due Date: April 30, 2026 (for 2025 income year).
- Assessment Period: Usually between June and October each year.
- Advance Tax Payments: For those with income outside employer withholding, due on March 15, May 15, September 15, and November 15.
💡 Tips to Maximize Savings
- Double-check your residency status if you moved to or from Norway mid-year.
- Report all eligible deductions (like interest expenses) in addition to the personal deduction.
- Use Skatteetaten’s online tax calculator to preview your liability before April filing.
- If you qualify under a tax treaty, ensure it’s applied to avoid double taxation.
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