Can I Claim Kontorleie (Office Rent) as a Business Expense in Norway?
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.
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What Skatteetaten (Norwegian Tax Administration) says
Skatteloven § 6-1. Commercial premises rent is a standard deductible business expense with no specific limitation. The landlord must provide a lease agreement and invoices. Input MVA at 25% on commercial rent is recoverable if the business is MVA-registered and uses the premises for MVA-taxable activities. An AS pays a flat 22% corporate tax on its ordinary income, so the rent reduces the taxable base before the 22% is applied. The MVA-melding is filed bi-monthly through Altinn, due one month and 10 days after each term ends.
When you can claim
- Commercial office lease: all rent, service charge, and operating costs
- Coworking space membership (Spaces, WeWork, local kontorhotell): fully deductible at documented cost
- Dedicated business-use portion of mixed commercial/residential premises
- Storage and warehouse rent directly related to business operations
- Short-term meeting room hire and business conference facilities
When you cannot claim
- Residential rent: even if you work from home, residential rent is personal accommodation not office rent
- Lease premium payments (key money / inntredelsesvederlag): must be capitalised over lease term
- Rent paid to connected persons above arm's length commercial rates
Good to know
Pro tip: If your AS rents office space, ensure the landlord is MVA-registered and charges MVA on the lease. This allows you to recover the 25% input MVA on rent: for NOK 10,000/month rent, you recover NOK 2,500/month MVA, a significant cash flow benefit.
Important: Leasehold improvements (påkostninger) to rented premises may need to be treated as capital expenditure and depreciated rather than immediately expensed, depending on whether they increase the value of the building (landlord's asset) or are a tenant fit-out. The company tax return is due 31 May, so settle the year's rent invoices and lease classification before then.
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