Deductions: minimum standard deduction and personal allowance

Deductions that reduce general income

Two deductions reduce general income before the flat rate is charged: the minimum standard deduction and the personal allowance. They work on the base for the tax on general income — not on the bracket tax, which is charged on your whole personal income with no deductions. That is exactly why the two taxes rest on different bases.

The minimum standard deduction

The minimum standard deduction (minstefradrag) is an automatic standard deduction in salary income. It is 46 % of pay, up to an upper limit of 92 000 kr. Below the limit the deduction grows with pay; above it, it stays at the upper limit and the rest of the income counts towards general income. You do not have to do anything to get it — it is deducted automatically. The calculator shows a note when the deduction has reached its upper limit.

The personal allowance

The personal allowance (personfradrag) is a base amount every adult receives, of 108 550 kr for 2026. It is deducted from general income before the flat rate of 22 % applies. If your income is below the personal allowance, not all of it is used (a spouse can use the remainder — not modelled here). The calculator shows a note in that case.

Held nominally unchanged for 2026

For income year 2026 both the minimum standard deduction’s upper limit (92 000 kr) and the personal allowance (108 550 kr) are held nominally unchanged from 2025 — they are not raised for inflation. When the amounts stay flat while wages rise, a slightly larger share of income falls into the base, so the result is a modest real-terms tightening even though the 22 % rate is unchanged. Note again that both deductions only reduce the base for the tax on general income — they leave neither the bracket tax nor national insurance touched, both of which are charged on your whole personal income regardless.

Together, a shielded amount

Together the two deductions keep a noticeable slice of income out of the tax on general income: the minimum standard deduction takes 46 % of pay up to 92 000 kr, and the personal allowance takes a further 108 550 kr off the base before the 22 % is charged. That is why two people on the same gross pay but with different entitlement to deductions can end up with different net pay — even though their bracket tax is exactly the same.

The Finnmark allowance in the action zone

If you live in the action zone (Troms and Finnmark), the Finnmark allowance of 45 000 kr is added, a special deduction from general income. Together with the lower rate of 18,5 % it gives a lower tax on general income in the zone. Turn on the action zone in the calculator to see the effect. All amounts here are those in force for 2026.

The full content for this page is still in preparation and subject to review.