Can I Claim Hjemmekontor (Home Office) as a Business Expense in Norway?
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.
What Skatteetaten (Norwegian Tax Administration) says
Skatteloven § 6-1 (general deduction rule). Home office deduction limited to expenses actually incurred for earning income. Standard deduction of NOK 2,000 under the minstefradrag system. Actual costs require a room used primarily or exclusively for business — the room cannot also serve as a guest bedroom or living space.
When you can claim
- Standard deduction of NOK 2,000/year — no evidence required, claimed on personal tax return
- Actual proportional costs if a dedicated room is used exclusively for business (proportion of rent/mortgage interest, heating, electricity calculated by room area as % of total home)
- AS owner renting a dedicated home office room to the AS at documented arm's length market rate (requires written lease agreement and must be commercially justifiable)
- ENK with a dedicated home office room used exclusively for the business
When you cannot claim
- General household expenses (grocery deliveries, cleaning the whole house, Netflix as background noise)
- A room that doubles as a bedroom, dining room, or any personal-use space
- The full mortgage/rent — only the proportion attributable to the business room
- Home improvements that increase property value (capital expenditure, not operating cost)
Good to know
Pro tip: AS owners considering renting office space to their own company should get a written lease at market rates, have it signed by both parties, and ensure the room is truly dedicated. Mixed-use spaces will be disallowed on audit. For most small AS owners, the standard NOK 2,000 deduction is the pragmatic choice.
Important: Skatteetaten lists home office deductions as a high-audit-risk area. If claiming actual costs, document the room dimensions, total home dimensions, and maintain records of the proportion calculation.
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