What can Norway businesses claim as expenses?

Fully deductible. Items costing under NOK 15,000 (ex-MVA) can be immediately expensed in the year of purchase. Items above NOK 15,000 are depreciated using the saldoavskrivning (declining balance) method: EDP equipment (saldogruppe d) at 30%, office furniture and equipment (saldogruppe c) at 20%.

Company car costs are fully deductible by the AS. However, personal use creates a taxable benefit (fordel) for the employee — calculated at 30% of list price up to NOK 351,700, then 20% above. For electric vehicles (EVs), a reduced benefit applies: 20% of list price up to NOK 351,700 threshold.

Partially deductible. The standard deduction is NOK 2,000 per year. Actual costs can be claimed if a dedicated room is used exclusively for business, calculated by square metres and usage. For AS owners, the company can pay rent to the owner at arm's length. Skatteetaten scrutinises home office claims heavily.

Fully deductible. Fees paid to regnskapsfører (accountant/bookkeeper), advokat (lawyer), revisor (auditor), management consultant, and other professional advisers are ordinary business expenses deductible against company income.

Fully deductible. External office rent, coworking memberships, and commercial premises costs are ordinary business expenses. The deduction covers rent, utilities, cleaning, and other occupancy costs if they are documented and incurred for business purposes.

Work-related training and courses are fully deductible. Education that maintains or improves skills required for the current role is deductible. Career-change education (retraining for a new profession) is a personal expense. SkatteFUNN provides a 19% tax credit on qualifying R&D costs.

Fully deductible. All employment costs are deductible including gross wages, arbeidsgiveravgift (14.1% employer payroll tax), holiday pay (feriepenger, minimum 10.2%), mandatory pension contributions (OTP, minimum 2%), and any employer sick pay top-ups.

Business travel is fully deductible. Use of own car for business: NOK 4.90/km (2025 state rate). Domestic per diem without accommodation: NOK 177/day. Air, rail, and other transport at actual cost. Commuting between home and a regular workplace is not deductible.

External entertainment (restaurants, client events, sports tickets for clients) is 0% deductible in Norway. Norway has one of the strictest rules in Europe — a total disallowance for representasjon. Internal staff social events are partially deductible: NOK 733 per employee per event (2025), capped at 2 events per year.

Mandatory and fully deductible. All Norwegian employers must provide OTP (obligatorisk tjenestepensjon) — minimum 2% of employee wages between 1 and 12 times the Grunnbeløp (G). Contributions are a deductible employment cost. Most employers contribute 2–7%; higher contributions remain deductible up to statutory limits.