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Seafarers and fishermenTax return for seafarers and fishermen

  Of you are working on board a vessel and you are spending there 130 days or more, you can use a special deduction for seafarers and fishermen in height of 30% of income as basis of taxation. Maximum amount of deduction for seafarers amounts to 80 000 NOK , in case of fishermen it amounts to 150 000 NOK.
This deduction can be granted, when the job as a seafarer is a tax payer’s main activity in a general working time. The requirement of working on board a vessel for 130 days distinguishes this form of earning as a seafarer’s main activity amongst other forms of activity connected with sailing.
Situation is similar for working fishermen. The deduction is granted to those to whom fishing at sea or along the coast is a main activity in a given tax year and the lasted for at least 130 days. Tax payers which treat fishery as an additional activity don’t have the right to this deduction.
Seafarer’s fishermen deduction can be combined with other deductions like 2nd tax class and 10% standardfradrag.


List of documents:

  • Document Skattemelding 2017/Tax Return 2017 – This document arrives in late March or at the beginning of April. You haven’t received your tax return? Send only the PIN codes!
  • PIN codes for the Altinn/MinID system You don’t have PIN codes? Order them here
  • Certificate of income and advanced paid tax, which says how much we have earned in Norway in year 2017; Årsoppgave from NAV if a benefit was paid * excluding child benefit and care allowance
  • Monthly salary payment confirmations, for each month of work in Norway in year 2017 or a summary “lønnslipp” which summarizes the whole year
  • Information on catches for each month (for fishermen)
  • Seaman’s book (for seafarers)
  • IF YOU ARE APPLYING FOR THE 2ND TAX CLASS (CONDITION: YOUR SPOUSE’S GROSS EARNINGS MUST BE LOWER THAN AN EQUIVALENT OF 46 640 NOK . Provide us with:

  • Marriage certificate –(abridged copy not older than 2 years)
  • Certificate of your spouse’s gross earnings for the given tax year issued by your country’s Tax Office
  • Certificate of joint residency with your spouse/child/children- an up-to-date document which is issued in year 2018 by the Population Evidence Register, indicating the date of when the joint registration exists
  • ATTENTION: IF YOU ARE NOT REGISTERED UNDER THE SAME ADDRESS AS YOUR FAMILY, IT IS POSSIBLE TO WRITE DOWN A STATEMENT IN FRONT OF NOTARY CONFIRMING OF JOINT COHABITATION AND RUNNING A JOINT HOUSEHOLD. THIS STATEMENT NEEDS TO BE TRANSLATED IN TO ENGLISH OR NORWEGIAN LANGUAGE. UNFORTUNATELY THE TAX OFFICE IS NOT OBLIGED TO ACCEPT THE DEDUCTION WE ARE APPLYING FOR.

    IF YOU HAVE CHILDREN WHICH TILL THE END OF YEAR 2017 STILL WERE UNDER AGE OF 12 YOU CAN DEDUCT COSTS OF NURSERY SCHOOL, BABY SITTER, KINDERGARTEN, SPORTS ACTIVITIES THAT ARE CO-ORGANIZED BY THE SCHOOL OR A SPORT CLUB (EXCLUDING THE ACTIVITIES THAT ARE BEING HELD ON DAYS OFF FROM SCHOOL!). IN ORDER TO DO SO PLEASE PROVIDE US WITH:

  • Child/children’s birth certificate(s) (abridged copy not older than 2 years)
  • Certificate of joint residency with your child/children- an up-to-date document which is issued in year 2017 by the Population Evidence Register, indicating the date of when the joint registration exists
  • Certificate issued by the nursery school /kindergarten/ institution organizing sports activities which states the amount of payment(s) made in 2017 (containing parents and the child’s personal data, stamp of the institution, summary amount paid in 2017
  • THE NORWEGIAN TAX OFFICE HAS TIGHTENED AND ITENSIFIED VERIFICATION OF DOCUMENTATION WHICH IS ENCLOSED TO THE TAX RETURN. DUE TO THAT FACT COPIES OF ORIGINALLY ISSUED FOREIGN CERTIFICATES MUST TO BE ATTACHED TO THE TRANSLATIONS OF THOSE DOCUMENTS. WE ALSO REMIND YOU THAT ALL DOCUMENTS THAT ARE NOT ISSUED ON EU FORMS MUST BE TRANSLATED TO ENGLISH OR NORWEGIAN LANGUAGE.

  • Printed table
  • Please, send copies/scans of required documents (in Norwegian or English language) along with a filled out form to the below mentioned address::

    POLISH CONNECTION
    ul. Antoniego Abrahama 37/3
    81-366 Gdynia
    e-mail: gdynia@podatek.no
    e-mail: office@polishconnection.no

    If you will provide us with originals, an amount of 5 NOK will be added to your bill for each copy we make. The cost for returning the originals to the client will also be added.
    We do NOT copy airline or ferry tickets.
    In the event when some data is missing, we reserve ourselves the right to not prepare your tax return.

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