Tax deduction

If you’ve paid trade union fees, you can deduct up to NOK 8,000 from your taxable income for the income year 2024. For the income year 2025 you can deduct up to NOK 8,250.

If trade union fees were only paid for part of the year, you can deduct a proportional amount.

This concerns all professionally active wage earners who have:

  • had their salary deducted via payslips for trade union fees paid to an employee organisation,
  • paid trade union fees directly to the employee organisation. You/the trade union must submit an attested statement of membership fees paid to your employer. The employer will report trade union fees paid on the Certificate of Pay and Tax Deducted,

or

  • paid trade union fees to an employee organisation in another EEA State which has entered into a tariff agreement on behalf of its members.

This will normally be pre-filled with the total amount that you have paid in trade union fees. The amount is based on what was reported by your employer, so you should check that everything is correct.


Source: The Norwegian Tax Administration (Skatteetaten)