Name: OpenAccountants MCP Server
Author: OpenAccountants

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v20Norway

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1	---
2	name: no-income-tax
3	description: >
4	Use this skill whenever asked about Norwegian income tax for self-employed individuals (enkeltpersonforetak). Trigger on phrases like "Norwegian tax", "trinnskatt", "alminnelig inntekt", "personfradrag", "skattemelding", "RF-1175", "naeringsoppgave", "enkeltpersonforetak", "self-employed tax Norway", or any question about filing or computing income tax for a Norwegian self-employed client. Covers alminnelig inntekt (22%), trinnskatt (5 brackets), personfradrag, naeringsinntekt computation, deductible expenses, filing deadlines, and penalties. ALWAYS read this skill before touching any Norwegian income tax work.
5	version: 2.0
6	jurisdiction: "NO"
7	tax_year: 2025
8	category: international
9	depends_on:
10	- income-tax-workflow-base
11	---
12
13	# Norway Income Tax -- Self-Employed Skill v2.0
14
15	---
16
17	## Section 1 -- Quick Reference
18
19	\| Field \| Value \|
20	\|---\|---\|
21	\| Country \| Norway (Kongeriket Norge) \|
22	\| Tax \| Alminnelig inntekt (22%) + Trinnskatt (5 brackets) + Trygdeavgift (11.0% for self-employed) \|
23	\| Currency \| NOK only \|
24	\| Tax year \| Calendar year \|
25	\| Primary legislation \| Skatteloven; Skatteforvaltningsloven \|
26	\| Supporting legislation \| Folketrygdloven; Bokforingsloven \|
27	\| Tax authority \| Skatteetaten \|
28	\| Filing portal \| skatteetaten.no / Altinn \|
29	\| Filing deadline \| 30 April of following year \|
30	\| Contributor \| Open Accountants Community \|
31	\| Validated by \| Pending -- requires sign-off by Norwegian statsautorisert or registrert revisor \|
32	\| Validation date \| Pending \|
33	\| Skill version \| 2.0 \|
34
35	### Alminnelig Inntekt (General Income Tax)
36
37	\| Item \| Value \|
38	\|---\|---\|
39	\| Rate \| 22% flat \|
40	\| Applied to \| Net income after all deductions minus personfradrag \|
41	\| Personfradrag \| NOK 108,550 (class 1, 2025) \|
42
43	### Trinnskatt Brackets (2025)
44
45	\| Trinn \| Income Range (NOK) \| Rate \|
46	\|---\|---\|---\|
47	\| 1 \| 217,401 -- 306,050 \| 1.7% \|
48	\| 2 \| 306,051 -- 697,150 \| 4.0% \|
49	\| 3 \| 697,151 -- 942,400 \| 13.7% \|
50	\| 4 \| 942,401 -- 1,410,750 \| 16.7% \|
51	\| 5 \| Above 1,410,750 \| 17.7% \|
52
53	Trinnskatt applies to personinntekt (NOT alminnelig inntekt).
54
55	### Trygdeavgift (National Insurance)
56
57	\| Income Type \| Rate \|
58	\|---\|---\|
59	\| Naeringsinntekt (self-employment) \| 11.0% \|
60	\| Lonnsinntekt (employment) \| 7.9% \|
61	\| Pensjonsinntekt (pension) \| 5.1% \|
62
63	Lower threshold: ~NOK 69,650.
64
65	### Key Form
66
67	\| Form \| Who \| Threshold \|
68	\|---\|---\|---\|
69	\| RF-1175 Naeringsoppgave 1 \| All enkeltpersonforetak \| Gross revenue > NOK 50,000 \|
70	\| Skattemelding \| All taxpayers \| Filed via Altinn by 30 April \|
71
72	### Conservative Defaults
73
74	\| Ambiguity \| Default \|
75	\|---\|---\|
76	\| Unknown business form \| Enkeltpersonforetak \|
77	\| Unknown business-use % \| 0% deduction \|
78	\| Unknown expense category \| Not deductible \|
79	\| Unknown asset useful life \| Use saldogruppe rates \|
80	\| Unknown minstefradrag claim \| NOT applicable to naeringsinntekt \|
81
82	---
83
84	## Section 2 -- Required Inputs and Refusal Catalogue
85
86	### Required Inputs
87
88	Minimum viable -- bank statement for the full tax year, confirmation of business form (enkeltpersonforetak).
89
90	Recommended -- all invoices, prior year skattemelding, asset register, forskuddsskatt payment records.
91
92	Ideal -- complete naeringsoppgave from prior year, balance sheet (for skjermingsfradrag), documented mileage log if vehicle claimed.
93
94	Refusal if minimum is missing -- SOFT WARN. No bank statement = hard stop.
95
96	### Refusal Catalogue
97
98	R-NO-1 -- Companies (AS, ASA). "This skill covers enkeltpersonforetak only. Aksjeselskap files separate return. Out of scope."
99
100	R-NO-2 -- International income / permanent establishment. "Cross-border income requires specialist analysis. Escalate."
101
102	R-NO-3 -- Complex restructuring. "Business restructuring (omdanning) requires specialist advice. Escalate."
103
104	R-NO-4 -- Petroleum tax. "Petroleum taxation is out of scope."
105
106	---
107
108	## Section 3 -- Transaction Pattern Library
109
110	This is the deterministic pre-classifier. When a bank statement transaction matches a pattern below, apply the treatment directly. If none match, fall through to Tier 1 rules in Section 5.
111
112	### 3.1 Income Patterns (Credits)
113
114	\| Pattern \| Tax Line \| Treatment \| Notes \|
115	\|---\|---\|---\|---\|
116	\| OVERF. [client], BETALING, HONORAR, FAKTURA \| Driftsinntekter \| Business income \| If MVA-registered, extract net (excl. 25% MVA) \|
117	\| STRIPE PAYOUT, PAYPAL PAYOUT \| Driftsinntekter \| Business income \| Platform payout \|
118	\| UPWORK, FIVERR, TOPTAL \| Driftsinntekter \| Business income \| Freelance platform \|
119	\| LONN, ARBEIDSGIVER \| Lonnsinntekt \| NOT self-employment \| Employment income \|
120	\| LEIEINNTEKT, HUSLEIE MOTTATT \| Eiendomsinntekt \| NOT self-employment \| Rental income \|
121	\| RENTER, UTBYTTE, AVKASTNING \| Kapitalinntekt \| NOT self-employment \| Capital income \|
122	\| SKATT TILBAKEBETALING \| EXCLUDE \| Not income \| Tax refund \|
123	\| NAV UTBETALING \| Check nature \| May be taxable \| Some NAV benefits are taxable \|
124
125	### 3.2 Expense Patterns (Debits) -- Fully Deductible
126
127	\| Pattern \| Category \| Treatment \| Notes \|
128	\|---\|---\|---\|---\|
129	\| KONTORLEIE, HUSLEIE KONTOR \| Lokalekostnader \| Fully deductible \| Dedicated premises \|
130	\| YRKESSKADEFORSIKRING, ANSVARSFORSIKRING \| Forsikring \| Fully deductible \| Professional insurance \|
131	\| REVISOR, REGNSKAPSFORER, BOKHOLDER \| Revisjonskostnader \| Fully deductible \| \|
132	\| ADVOKAT (business) \| Advokatkostnader \| Fully deductible \| Business-related \|
133	\| KONTORREKVISITA, KONTORMATERIELL \| Kontorkostnader \| Fully deductible \| \|
134	\| REKLAME, MARKEDSFORING, GOOGLE ADS \| Markedsforingskostnader \| Fully deductible \| \|
135	\| FAGLIG OPPDATERING, KURS, SEMINAR \| Utdanningskostnader \| Fully deductible \| Current profession ONLY \|
136	\| BRANSJEFORENING, FAGFORENING \| Kontingenter \| Fully deductible \| \|
137	\| BANKGEBYR, KONTOGEBYR \| Bankkostnader \| Fully deductible \| Business account \|
138	\| STRIPE FEE, PAYPAL FEE \| Transaksjonskostnader \| Fully deductible \| \|
139	\| SOFTWARE, ABONNEMENT, LISENS \| IT-kostnader \| Fully deductible \| \|
140	\| PORTO, POSTEN \| Portokostnader \| Fully deductible \| \|
141
142	### 3.3 Expense Patterns -- Travel
143
144	\| Pattern \| Category \| Treatment \| Notes \|
145	\|---\|---\|---\|---\|
146	\| FLY, SAS, NORWEGIAN, WIDEROE \| Reisekostnader \| Fully deductible \| Business travel \|
147	\| HOTELL, BOOKING.COM \| Reisekostnader \| Fully deductible \| Business travel \|
148	\| NSB, VY, RUTER \| Reisekostnader \| Fully deductible \| Business travel \|
149	\| TAXI, UBER, BOLT \| Reisekostnader \| Fully deductible \| Business purpose \|
150	\| BENSIN, DIESEL, CIRCLE K, ESSO, SHELL \| Bilkostnader \| T2 -- business km only \| Standard NOK 3.50/km or actual \|
151	\| BOMPENGER, PARKERING \| Bilkostnader \| T2 -- business km only \| \|
152
153	### 3.4 Expense Patterns -- Partially Deductible
154
155	\| Pattern \| Deductibility \| Treatment \| Notes \|
156	\|---\|---\|---\|---\|
157	\| REPRESENTASJON, KUNDEMIDDAG \| Up to NOK 559/person/event \| Limited \| Must document business purpose \|
158
159	### 3.5 Expense Patterns -- NOT Deductible
160
161	\| Pattern \| Treatment \| Notes \|
162	\|---\|---\|---\|
163	\| PRIVAT, DAGLIGVARER, KIWI, REMA, COOP \| NOT deductible \| Personal living costs \|
164	\| BOT, FORELEGG, GEBYR (penalty) \| NOT deductible \| Fines \|
165	\| SKATT, FORSKUDDSSKATT, RESTSKATT \| NOT deductible \| Income tax \|
166	\| TRYGDEAVGIFT \| NOT deductible \| Not deductible against income \|
167	\| PRIVATUTTAK \| NOT deductible \| Drawings \|
168	\| UTDANNING NY PROFESJON \| NOT deductible \| Education for NEW profession blocked \|
169
170	### 3.6 Capital Items (Saldogrupper)
171
172	\| Pattern \| Saldogruppe \| Max Rate \| Notes \|
173	\|---\|---\|---\|---\|
174	\| KONTORMASKIN, PC, LAPTOP, SKRIVER \| a (office machines) \| 30% \| Declining balance pool \|
175	\| BIL, PERSONBIL (business) \| d (passenger cars) \| 20% \| \|
176	\| VAREBIL, LASTEBIL \| c (trucks/vans) \| 24% \| \|
177	\| INVENTAR, MOBLER \| d (fixtures) \| 20% \| \|
178	\| BYGNING (commercial) \| i (office buildings) \| 2% \| \|
179	\| BYGNING (hotel, industrial) \| h (commercial) \| 4% \| \|
180	\| Low-value (under NOK 15,000) \| Immediate \| 100% \| Direct expense \|
181	\| Short-life (under 3 years) \| Immediate \| 100% \| Regardless of cost \|
182
183	### 3.7 Exclusions
184
185	\| Pattern \| Treatment \| Notes \|
186	\|---\|---\|---\|
187	\| INTERN OVERF., EGNE KONTI \| EXCLUDE \| Own-account transfer \|
188	\| LAN, AVDRAG, NEDBETALING \| EXCLUDE \| Loan principal \|
189	\| RENTER LAN (business) \| Deductible \| Business loan interest \|
190	\| MVA BETALING \| EXCLUDE from P&L \| MVA liability \|
191	\| FORSKUDDSSKATT \| Track separately \| Preliminary tax credit \|
192
193	### 3.8 Norwegian Banks -- Statement Format Reference
194
195	\| Bank \| Format \| Key Fields \| Notes \|
196	\|---\|---\|---\|---\|
197	\| DNB \| CSV, PDF \| Dato, Forklaring/Tekst, Inn/Ut, Saldo \| Most common; DNB Nettbank export \|
198	\| Nordea NO \| CSV, PDF \| Bokforingsdato, Tekst, Belop \| \|
199	\| SpareBank 1 \| CSV, PDF \| Dato, Beskrivelse, Belop \| Regional SpareBank 1 banks \|
200	\| Handelsbanken NO \| CSV, PDF \| Datum, Text, Belopp \| Swedish parent format \|
201	\| Sbanken \| CSV \| Dato, Tekst, Belop \| Clean CSV \|
202	\| Revolut, Wise \| CSV \| Date, Counterparty, Amount \| Multi-currency \|
203
204	---
205
206	## Section 4 -- Worked Examples
207
208	### Example 1 -- Client Payment (MVA-registered)
209
210	Input line:
211	`15/03/2025 ; DNB Innbetaling ; DESIGN STUDIO AS ; Faktura 2025-003 ; +125,000.00 ; NOK`
212
213	Reasoning:
214	Client payment. If MVA-registered (25%), NOK 125,000 includes MVA. Net = NOK 100,000 (revenue) + NOK 25,000 MVA (excluded).
215
216	Classification: Driftsinntekt = NOK 100,000. MVA NOK 25,000 excluded.
217
218	### Example 2 -- Representation (Limited)
219
220	Input line:
221	`22/04/2025 ; SpareBank 1 Kort ; RESTAURANT MAAEMO ; Kundelunsj ; -2,500.00 ; NOK`
222
223	Reasoning:
224	Representation. Deductible up to NOK 559 per person per event. If 4 persons: max NOK 559 x 4 = NOK 2,236. NOK 264 not deductible. Must document attendees and business purpose.
225
226	Classification: Deductible up to NOK 559/person limit. Flag for reviewer.
227
228	### Example 3 -- Equipment (Saldogruppe)
229
230	Input line:
231	`03/06/2025 ; DNB Kort ; ELKJOP ; LAPTOP ; -18,000.00 ; NOK`
232
233	Reasoning:
234	Laptop NOK 18,000. Over NOK 15,000 and life over 3 years. Saldogruppe a (office machines, 30%). Year 1: NOK 18,000 x 30% = NOK 5,400.
235
236	Classification: Saldogruppe a. Depreciation NOK 5,400. NOT direct expense.
237
238	### Example 4 -- Low-Value Asset (Immediate)
239
240	Input line:
241	`15/05/2025 ; Nordea Kort ; CLAS OHLSON ; KONTORSTOL ; -4,500.00 ; NOK`
242
243	Reasoning:
244	Office chair NOK 4,500. Under NOK 15,000 threshold. Immediate full deduction.
245
246	Classification: Driftskostnad. Fully deductible.
247
248	### Example 5 -- Minstefradrag Error
249
250	Input line:
251	Client claims minstefradrag NOK 104,450 on naeringsinntekt NOK 500,000.
252
253	Reasoning:
254	INCORRECT. Minstefradrag does NOT apply to naeringsinntekt -- only to lonnsinntekt. Self-employed must deduct actual documented expenses.
255
256	Classification: REJECT minstefradrag. Use actual expenses only.
257
258	### Example 6 -- Loss Carry-Forward
259
260	Input line:
261	Prior year loss NOK 150,000. Current year naeringsinntekt NOK 400,000.
262
263	Reasoning:
264	Underskudd (losses) carry forward with no time limit. Reduces alminnelig inntekt. But trinnskatt and trygdeavgift based on personinntekt (NOK 400,000) -- loss does NOT reduce personinntekt.
265
266	Classification: Alminnelig inntekt base = NOK 400,000 - NOK 150,000 = NOK 250,000. Trinnskatt/trygdeavgift on NOK 400,000.
267
268	---
269
270	## Section 5 -- Tier 1 Rules (When Data Is Clear)
271
272	### 5.1 Naeringsinntekt Computation
273
274	Gross revenue minus cost of sales minus operating expenses minus depreciation = naeringsinntekt. Skjermingsfradrag then reduces personinntekt (T2).
275
276	### 5.2 Alminnelig Inntekt
277
278	22% flat on net income (all sources minus all deductions minus personfradrag NOK 108,550). Applies to both personal and capital income.
279
280	### 5.3 Trinnskatt
281
282	Applies to personinntekt (gross personal income less skjermingsfradrag), NOT alminnelig inntekt. Cumulative brackets.
283
284	### 5.4 Trygdeavgift
285
286	11.0% on personinntekt from naeringsinntekt. Lower threshold ~NOK 69,650.
287
288	### 5.5 Minstefradrag -- NOT for Self-Employed
289
290	Minstefradrag applies ONLY to lonnsinntekt. Self-employed must deduct actual documented expenses.
291
292	### 5.6 Depreciation (Saldogrupper)
293
294	\| Group \| Assets \| Max Rate \|
295	\|---\|---\|---\|
296	\| a \| Office machines, equipment \| 30% \|
297	\| b \| Goodwill \| 20% \|
298	\| c \| Trucks, buses, vans \| 24% \|
299	\| d \| Passenger cars, machinery, fixtures \| 20% \|
300	\| e \| Ships \| 14% \|
301	\| f \| Aircraft \| 12% \|
302	\| g \| Technical installations \| 10% \|
303	\| h \| Commercial buildings \| 4% \|
304	\| i \| Office buildings \| 2% \|
305
306	Declining balance on pool. Low-value under NOK 15,000 or life under 3 years: immediate.
307
308	### 5.7 Non-Deductible
309
310	\| Expense \| Reason \|
311	\|---\|---\|
312	\| Private living expenses \| Not connected to income \|
313	\| Fines \| Public policy \|
314	\| Income tax, trygdeavgift \| Not deductible \|
315	\| Capital items (above NOK 15,000, life 3+ years) \| Through saldogrupper \|
316	\| Education for new profession \| Blocked \|
317	\| Minstefradrag on naeringsinntekt \| Blocked \|
318
319	### 5.8 Forskuddsskatt (Preliminary Tax)
320
321	4 quarterly instalments: 15 March, 15 June, 15 September, 15 December. Based on expected income. Adjustable via skatteetaten.no.
322
323	### 5.9 Filing Deadlines and Penalties
324
325	\| Item \| Detail \|
326	\|---\|---\|
327	\| Skattemelding deadline \| 30 April \|
328	\| RF-1175 \| Filed with skattemelding \|
329	\| Late filing \| Tvangsmulkt NOK 641/day (max ~NOK 64,100) \|
330	\| Incorrect (negligence) \| 20% tilleggsskatt \|
331	\| Incorrect (gross) \| 40% tilleggsskatt \|
332	\| Fraud \| 60% + prosecution \|
333
334	### 5.10 MVA Interaction
335
336	\| Scenario \| Income Tax Treatment \|
337	\|---\|---\|
338	\| MVA collected (registered) \| NOT income -- exclude from revenue \|
339	\| Input MVA recovered \| NOT expense -- exclude \|
340	\| Non-deductible MVA \| IS expense \|
341	\| Not registered (under NOK 50,000) \| Gross = net \|
342
343	### 5.11 RF-1175 Threshold
344
345	Gross revenue over NOK 50,000: must file naeringsoppgave. At or below: exempt.
346
347	### 5.12 Loss Carry-Forward
348
349	Underskudd carries forward with no time limit. Reduces alminnelig inntekt but NOT personinntekt.
350
351	---
352
353	## Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)
354
355	### 6.1 Skjermingsfradrag (Shielding Deduction)
356
357	Shields risk-free return on business capital from trinnskatt/trygdeavgift. Net positive business assets x skjermingsrente. Reduces personinntekt. Flag for reviewer -- requires accurate balance sheet.
358
359	### 6.2 Home Office
360
361	- Dedicated room exclusively for business: proportional actual costs
362	- Standard deduction: NOK 2,050/year (2025) as alternative
363	- Dual-use room: standard deduction only
364	- Flag for reviewer
365
366	### 6.3 Vehicle Business Use
367
368	- Standard rate: NOK 3.50/km for business trips
369	- Or actual costs with logbook
370	- Flag for reviewer
371
372	### 6.4 Phone / Internet
373
374	Business portion only. Default 0%.
375
376	### 6.5 First Year Forskuddsskatt
377
378	New self-employed must estimate and register via skatteetaten.no. If not registered, SKAT sets at NOK 0 -- underpayment interest applies.
379
380	---
381
382	## Section 7 -- Excel Working Paper Template
383
384	```
385	NORWAY INCOME TAX -- WORKING PAPER
386	Tax Year: 2025
387	Client: ___________________________
388	Business Form: Enkeltpersonforetak
389
390	A. DRIFTSINNTEKTER (net of MVA)
391	A1. Omsetning ___________
392	A2. Andre inntekter ___________
393	A3. Total ___________
394
395	B. DRIFTSKOSTNADER
396	B1. Lokalekostnader ___________
397	B2. Forsikring ___________
398	B3. Revisor / regnskapsfører ___________
399	B4. IT / software ___________
400	B5. Markedsføring ___________
401	B6. Reisekostnader ___________
402	B7. Bilkostnader (business %) ___________
403	B8. Representasjon (NOK 559/person limit) ___________
404	B9. Avskrivninger (saldogrupper) ___________
405	B10. Bankkostnader ___________
406	B11. Øvrige kostnader ___________
407	B12. Total ___________
408
409	C. NÆRINGSINNTEKT (A3 - B12) ___________
410
411	D. TAX COMPUTATION
412	D1. Alminnelig inntekt (C - personfradrag) ___________
413	D2. x 22% ___________
414	D3. Trinnskatt (on personinntekt) ___________
415	D4. Trygdeavgift (11.0% on personinntekt) ___________
416	D5. Total tax ___________
417	D6. Less: Forskuddsskatt paid ___________
418	D7. Restskatt / tilgode ___________
419
420	E. RF-1175 REQUIRED? (gross > NOK 50,000) Yes / No
421
422	REVIEWER FLAGS:
423	[ ] Business form confirmed?
424	[ ] Minstefradrag NOT applied to næringsinntekt?
425	[ ] Trinnskatt on personinntekt (not alminnelig)?
426	[ ] Trygdeavgift at 11.0% (not 7.9%)?
427	[ ] Vehicle method confirmed?
428	[ ] Home office arrangement confirmed?
429	[ ] Items over NOK 15,000 in saldogrupper?
430	[ ] Loss carry-forward correctly applied?
431	```
432
433	---
434
435	## Section 8 -- Bank Statement Reading Guide
436
437	### Norwegian Bank Statement Formats
438
439	\| Bank \| Format \| Key Fields \| Notes \|
440	\|---\|---\|---\|---\|
441	\| DNB \| CSV, PDF \| Dato, Forklaring, Inn, Ut, Saldo \| DNB Nettbank CSV export \|
442	\| Nordea NO \| CSV, PDF \| Bokføringsdato, Tekst, Beløp \| \|
443	\| SpareBank 1 \| CSV, PDF \| Dato, Beskrivelse, Beløp \| Regional banks (SR-Bank, SMN, etc.) \|
444	\| Handelsbanken \| CSV, PDF \| Datum, Text, Belopp \| Swedish parent format \|
445	\| Sbanken \| CSV \| Dato, Tekst, Beløp \| Clean CSV export \|
446	\| Revolut, Wise \| CSV \| Date, Counterparty, Amount \| Multi-currency \|
447
448	### Key Norwegian Banking Terms
449
450	\| Term \| English \| Hint \|
451	\|---\|---\|---\|
452	\| Innbetaling \| Deposit/credit \| Potential income \|
453	\| Utbetaling \| Withdrawal/debit \| Potential expense \|
454	\| Overføring \| Transfer \| Check direction \|
455	\| AvtaleGiro \| Direct debit \| Regular expense \|
456	\| Varekjøp / Kort \| Card purchase \| Expense \|
457	\| Kontantuttak \| Cash withdrawal \| Ask purpose \|
458	\| Gebyr \| Fee/charge \| Bank charge \|
459	\| Nettgiro \| Online payment \| Expense \|
460
461	---
462
463	## Section 9 -- Onboarding Fallback
464
465	```
466	ONBOARDING QUESTIONS -- NORWAY INCOME TAX
467	1. Business form: enkeltpersonforetak?
468	2. Gross revenue (for RF-1175 threshold)?
469	3. Home office: dedicated room or shared? Standard deduction or actual?
470	4. Vehicle: standard NOK 3.50/km or actual costs?
471	5. Phone/internet: business use %?
472	6. Capital assets purchased during year? Cost and type?
473	7. Forskuddsskatt paid? Amounts per quarter?
474	8. Other income (employment, capital, rental)?
475	9. Prior year losses (underskudd) to carry forward?
476	10. Prior year skattemelding available?
477	```
478
479	---
480
481	## Section 10 -- Reference Material
482
483	### Key Legislation
484
485	\| Topic \| Reference \|
486	\|---\|---\|
487	\| General income tax \| Skatteloven \|
488	\| Alminnelig inntekt \| Skatteloven ss 15-2 \|
489	\| Trinnskatt \| Stortingsvedtak om skatt \|
490	\| Trygdeavgift \| Folketrygdloven ss 23-3 \|
491	\| Deductibility \| Skatteloven ss 6-1 \|
492	\| Depreciation \| Skatteloven ss 14-40 to 14-48 \|
493	\| RF-1175 \| Revenue guidance (NOK 50,000 threshold) \|
494	\| Skjermingsfradrag \| Skatteloven (shields business return) \|
495	\| Filing \| Skatteforvaltningsloven (30 April) \|
496	\| Penalties \| Skatteforvaltningsloven kap. 14 \|
497	\| Bookkeeping \| Bokføringsloven (5 years, digital) \|
498
499	### Test Suite
500
501	Test 1 -- Mid-range income.
502	Input: Enkeltpersonforetak, gross NOK 800,000, expenses NOK 200,000.
503	Expected: Næringsinntekt NOK 600,000. Alminnelig = (600,000 - 108,550) x 22%. Trinnskatt spans Trinn 1-2. Trygdeavgift 11.0%.
504
505	Test 2 -- High income, upper trinnskatt.
506	Input: Næringsinntekt NOK 1,200,000.
507	Expected: Trinnskatt through Trinn 4.
508
509	Test 3 -- Below trinnskatt threshold.
510	Input: Næringsinntekt NOK 200,000.
511	Expected: No trinnskatt. Only alminnelig + trygdeavgift.
512
513	Test 4 -- Minstefradrag rejected.
514	Input: Client claims minstefradrag on næringsinntekt.
515	Expected: REJECT. Actual expenses only.
516
517	Test 5 -- Capital item in saldogruppe.
518	Input: Laptop NOK 25,000.
519	Expected: Saldogruppe a, 30% = NOK 7,500.
520
521	Test 6 -- Loss carry-forward.
522	Input: Prior loss NOK 150,000, current NOK 400,000.
523	Expected: Alminnelig base NOK 250,000. Trinnskatt/trygdeavgift on NOK 400,000.
524
525	---
526
527	## PROHIBITIONS
528
529	- NEVER apply minstefradrag to naeringsinntekt
530	- NEVER apply trinnskatt to alminnelig inntekt -- it applies to personinntekt
531	- NEVER use 7.9% trygdeavgift for naeringsinntekt -- correct rate is 11.0%
532	- NEVER include MVA in taxable revenue
533	- NEVER allow capital items over NOK 15,000 (life 3+ years) as direct expense
534	- NEVER deduct income tax or trygdeavgift as business expense
535	- NEVER allow education for new profession as deduction
536	- NEVER ignore personfradrag NOK 108,550
537	- NEVER present calculations as definitive
538
539	---
540
541	## Disclaimer
542
543	This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a statsautorisert revisor, registrert revisor, or equivalent licensed practitioner in Norway) before filing or acting upon.
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545	The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
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Quality

Q3: AI-drafted

AI-generated with structure and citations. Not independently verified.

Needs deep research against tax authority websites to reach Q2.

Accountant Review

Not yet reviewed

0/50

About

Use this skill whenever asked about Norwegian income tax for self-employed individuals (enkeltpersonforetak). Trigger on phrases like "Norwegian tax", "trinnskatt", "alminnelig inntekt", "personfradrag", "skattemelding", "RF-1175", "naeringsoppgave", "enkeltpersonforetak", "self-employed tax Norway", or any question about filing or computing income tax for a Norwegian self-employed client. Covers alminnelig inntekt (22%), trinnskatt (5 brackets), personfradrag, naeringsinntekt computation, deductible expenses, filing deadlines, and penalties. ALWAYS read this skill before touching any Norwegian income tax work.

NOty-2025

Use this skill

This skill is open source and free to use in any AI agent. Copy it, download it, or clone the repo. If you find an error, flag it — a licensed accountant will review.

1 of 4 in the NO workflow: