Deductions for ENK 2026
Complete list of tax deductions for sole proprietorships
Learn which costs you can deduct in your Norwegian sole proprietorship for 2026. From equipment and software to home office, mileage allowance, courses and insurance — complete overview with sources from the Norwegian Tax Administration.
General deduction rules
- ✓The cost must be related to the business and contribute to generating income.
- ✓You must be able to document the cost with a receipt or invoice.
- ✓Private costs cannot be deducted, even if partially used in the business.
- ✓For mixed use (private and business), only the business share can be deducted.
- ✓Depreciation applies to assets over 30,000 kr — the cost is spread over several years.
- ✓Receipts and vouchers must be kept for at least 5 years after the accounting year.
Rates and thresholds on this page last verified against official sources (Skatteetaten): June 2026.
What do these deductions save you?
Enter your expected profit and total deductions to see how much your tax falls, using 2026 rates.
You save in tax
0 kr
Tax before deductions: 0 kr → after deductions: 0 kr (profit after deductions: 0 kr)
Estimate using 2026 rates. Assumes business income only. Deductions must be genuine and documented.
What does the result mean? Deducting 0 kr lowers your tax by about 0 kr — roughly 0% of the deduction.
How we calculate
The saving compares your tax with and without the deductions: tax on the full profit, minus tax on profit after the deductions. It uses 2026 rates — 10.8% national insurance (trygdeavgift) on business income plus income tax on the profit. A deduction's real value is roughly your marginal rate, not the full amount.
Home office: deduct either the standard 2 240 kr (2026, no documentation) or the office's share of your actual housing costs (costs × area share). Choose one method — you can't combine them.
What this calculator doesn't cover
- A cost is only deductible to the extent it's for business use — private-use portions aren't.
- The standard and actual home-office methods can't be combined — pick one.
- Your real saving is roughly your marginal tax rate × the deduction, not the full amount.
- Some assets must be depreciated over several years rather than deducted in full the year you buy them.
Next step
- Full tax calculation — see your complete tax breakdown
- Home-office helper — standard vs actual-cost deduction
- Advance tax — plan your tax payments
Deduction categories
Classification of the most common deductions for sole proprietorships.
Equipment and assets
- •Computer, mobile phone, tablet used in the business
- •Software and licences (Office, Adobe, accounting software)
- •Tools and machinery relevant to the business
- •Office equipment (desk, chair, lamp)
- •Equipment under 30,000 kr: full direct deduction in the same year
- •Equipment over 30,000 kr: capitalised and depreciated over several years
Office supplies and consumables
- •Paper, ink, folders, pens
- •Printed materials and business cards
- •Minor office supplies
- •Postal services and stamps
Communication
- •Mobile subscription (business share)
- •Home internet (business share)
- •Business subscriptions and landline
- •Phone systems and virtual switchboards
Home office
- •Standard deduction of 2,240 kr per year (2026) if you have a separate room used exclusively for business
- •Pro-rated deduction for electricity, heating and cleaning if applicable
- •Requires that the room is physically separated and used primarily for ENK activity
Travel and mileage allowance
- •Mileage allowance: 3.50 kr per km in 2026 — regardless of distance, both in Norway and abroad
- •Actual travel costs: train, flight, taxi, parking
- •Food on business trips: documented actual costs only (not state per-diem rates)
- •Hotel stays during business travel
Professional development
- •Courses, seminars and conferences in your field
- •Professional literature, books and journals
- •Online courses and further education
- •Membership in industry associations
Insurance
- •Occupational and business insurance
- •Liability insurance for the business
- •Sickness insurance for self-employed
- •Insurance of professional equipment
Services and advisory
- •Accountant or auditor
- •Legal assistance for the business
- •Consulting services relevant to the business
- •Marketing and advertising
Banking and finance
- •Bank fees on business accounts
- •Interest on loans used in the business
- •Commissions and transaction fees
- •Debt collection costs on business receivables
Home office deduction
The standard home-office deduction is 2,240 kr for 2026 (2,192 kr in 2025). It requires a separate room used only for the business — not the living room, kitchen table or guest room.
The alternative is a deduction for actual costs, e.g. the business share of electricity, internet and municipal fees based on the home office's area. You must be able to document the calculation.
Home-office helper
Calculated deduction
2,240 kr
Standard deduction for 2026.
This is your deduction amount, not the tax you save; the tax saved is about your marginal rate × this amount.
You can't combine the standard deduction and actual costs — choose one method.
How to record deductions
Deductions are recorded in the business income statement (RF-1175 for ENK with limited accounting obligations). You enter total operating costs and specify any large or unusual items.
Use an accounting system from day one. Fiken, Conta and Tripletex are the most used in Norway for sole proprietorships. They make it easy to record receipts continuously and generate the income statement automatically.
Remember to distinguish between direct deductions (cost deducted in the same year) and depreciation (cost spread over several years). Assets over 30,000 kr are capitalised and depreciated by balance category.
Frequently asked questions about deductions
What is the difference between deduction and depreciation?+
A deduction is taken from income in the same year the cost occurred. Depreciation spreads the cost over several years, and is used for larger assets (over 30,000 kr) with lasting value.
Can I deduct a home office?+
Yes, if you have a room at home used mainly for the business. The standard deduction is 2,240 kr per year (2026, set by the Norwegian Tax Administration). You can instead deduct actual costs for electricity, heating and cleaning for the business share if those are higher.
How much can I deduct for mileage?+
In 2026, you can deduct 3.50 kr per kilometre — regardless of total distance. The previous structure with 4.90 kr per km up to 14,000 km no longer applies. You must keep a mileage log or use an app that documents each trip with purpose, date and distance. The state travel scale is 5.30 kr per km, but only 3.50 kr is tax-free.
Do I need to keep receipts?+
Yes, all vouchers documenting deductions must be kept for at least 5 years after the accounting year. Digital copies are allowed, but they must be legible and searchable.
Can I deduct clothing?+
Generally no. Regular clothing is considered private even if you use it for work. Exception: work clothing that cannot be used privately (uniforms, protective gear, specialist equipment).
Which courses can I deduct?+
Courses that maintain or develop competence you already have within the business field. Courses to learn an entirely new profession are usually not deductible.
Can I deduct food and drink?+
Generally no. Daily food and coffee are private costs. Exception: entertaining clients or suppliers (bevertning), up to 592 kr per person (2026 rate from Skatteetaten). As a sole proprietor you cannot use state per-diem rates — you deduct only documented food costs on business trips (yrkesreise), so keep your receipts.
How do I document deductions for phone and internet?+
You must assess what proportion is used for the business. A common rule of thumb for phone is 50–80% business use if you run ENK full time. For internet, 30–50% is more common.
Related calculators and guides
Explore other tools for Norwegian sole proprietorships.