Offshore Tax Deductions in Norway

Norwegian tax deductions for offshore workers living abroad
Living abroad and working offshore in Norway? Learn how Norwegian tax deductions for offshore workers living abroad can reduce your tax bill.

Author: May Liz Rasmussen

Norwegian tax deductions for offshore workers living abroad are often missed because they are not pre‑filled in the Norwegian tax return

 

Offshore tax deductions are often missed because they are not pre‑filled in the Norwegian tax return

Non‑resident offshore workers can be entitled to several deductions in the Norwegian tax return.

These deductions are not automatically included, and failing to add them can result in higher tax than necessary.

Below is an overview of the most relevant deductions and what you need to do to claim them.

Offshore tax deductions for non-resident workers:

1. Sick leave, parental leave or courses

If you were on sick leave, parental leave or attending courses while employed offshore, parts of your income during these periods may be treated differently for tax purposes. For non‑residents, income earned during sick leave or parental leave may in some cases be considered income earned outside Norway if the leave was spent in your home country. Course periods may also affect the calculation of taxable offshore income if the activity takes place outside Norway. Make corrections in your Norwegian tax return.

What to do?
Ask your employer for documentation confirming the period you were on leave or attending a course, including salary paid during these periods. Include the relevant deduction in your tax return, or let us assist in reviewing it to ensure correct reporting.

2. Interest on mortgage or loans in your home country

If you pay interest on a mortgage or private loan outside Norway, you may be entitled to a deduction. To qualify, at least 90 percent of your global income must be taxable in Norway.

What to do?

Obtain an annual interest statement from your bank and add it manually in the tax return.

3. Travel expenses between your home country and Norway

If you travel between your home country and your offshore work location and cover the expenses yourself, you may be entitled to deductions for flights, meals, transport and accommodation.

What to do?
Keep receipts for all travel expenses and enter the deduction manually in your Norwegian tax return.

4. Seafarer’s deduction

If you work offshore or on a vessel considered a ship in operation and have at least 130 days at sea during the income year, you may qualify for the seafarer’s deduction.
What to do?
Check that your employer has reported your income and days at sea correctly. If anything is missing, you can correct it in your tax return.
Read more about deductions on 👉 the Norwegian Tax Administration’s website

Correcting previous years?

If you discover missing deductions from earlier years, you can correct tax returns up to three years back and claim any refunds owed.

Learn why the pre‑filled Norwegian tax return often contains errors for non‑resident offshore workers

Not sure which deductions apply to you?
We can review your Norwegian tax return – contact Team Nomadexus

 

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