# Can I claim Datautstyr og Kontormøbler (IT Equipment and Office Furniture) as a business expense in Norway?

**Yes, fully claimable.** 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%.

Typical amount: MacBook Pro NOK 25,000: year 1 depreciation 30% = NOK 7,500 deduction (saldogruppe d). Under NOK 15,000 threshold (e.g. NOK 14,990 laptop): NOK 14,990 full immediate deduction.

## What Skatteetaten (Norwegian Tax Administration) says

Skatteloven § 6-10 and § 14-41 to § 14-43. The NOK 15,000 immediate deduction threshold applies to single assets with an economic life under 3 years, or to any item below the threshold. Above NOK 15,000, assets are allocated to a saldogruppe and written down by the prescribed declining balance rate annually.

## When you can claim

- Laptops, desktops, tablets, phones under NOK 15,000: immediate deduction
- Servers, high-end workstations above NOK 15,000: saldogruppe d (30% annual depreciation)
- Office desks, chairs, shelving under NOK 15,000: immediate deduction
- Furniture above NOK 15,000: saldogruppe c (20% annual depreciation)
- Software licences: typically annual subscriptions are immediately deductible; perpetual licences over NOK 15,000 depreciated as intangibles
- Mobile phones used for business: full deduction; if used privately, standard benefit rules apply

## When you cannot claim

- Equipment used purely for private purposes
- An employee's personal laptop purchased by themselves (must be company asset to deduct in company)
- Luxury items with no business justification (gaming chairs for a trading company, etc.)

## Good to know

**Pro tip:** Where possible, buy items under the NOK 15,000 threshold to get an immediate deduction rather than multi-year depreciation. For a small AS, spreading a NOK 30,000 equipment purchase into two components of NOK 15,000 each (if genuinely separate assets) gives double immediate deductions versus one depreciating asset.

**Important:** When an AS provides IT equipment for an employee's personal use at home (e.g. a home computer), there is no taxable benefit as long as the equipment is primarily for business use. However, purely personal IT equipment provided by the employer is a taxable benefit.

Source: https://www.skatteetaten.no/rettskilder/type/handboker/skatte-abc/2023-2024/d/driftsmidler/

## Related expenses

- [Kontorleie (Office Rent)](https://accounts-os.com/no/expenses/kontorleie-no)
- [Hjemmekontor (Home Office)](https://accounts-os.com/no/expenses/home-office-no)
- [Konsulentkostnader (Professional Fees)](https://accounts-os.com/no/expenses/konsulentkostnader-no)