Rate for:
Fishermen's allowance
The fishermen's allowance is a deduction for fishermen and seafarers of 30 percent of income.
Fishermen
Fishermen who have fishing as their main occupation for at least 130 days of the year are entitled to a special deduction of 30 percent of their income. The deduction has an upper limit. See below.
The amount must be entered in your tax return.
Fishermen's allowance
Rate | 30 percent |
Upper limit | NOK 154,000 |