What Can I Put as Business Expenses in Norway?

Good morning, I run a business in Norway and want to know what I can put as expenses. Can I normally deduct my phone, fuel, computer, coffee with a client, and a home office?

This is one of the most common questions we hear from ENK and AS owners. The answer depends on three things: whether the expense is connected to the business, whether it is properly documented, and whether the rules set a limit or an exclusion.

In this article, we explain which business expenses you can deduct in Norway in 2026, when you need to split them into a private and business portion, and what to watch out for with MVA, cars, phones, home office, and representation.

General rule: the expense must serve the business

The basic rule comes from skatteloven § 6-1: a tax-deductible expense is one incurred to generate, maintain, or secure taxable income. In simpler terms: the expense must help the business earn money, operate, or protect its source of income.

For an expense to be accepted as a business expense, it must meet three conditions:

• it must have a real connection to the business,
• it must not be a private expense,
• it must be documented by an invoice, receipt, or another proper accounting document.

Expenses reduce alminnelig inntekt (net income after deductions). The tax rate on alminnelig inntekt in 2026 is 22% for individuals and companies. In the tiltakssonen in Troms and Finnmark, the rate is 18.5%.

In an ENK, the owner reports the business in their personal skattemeldingen (tax return). Income from an ENK also affects personinntekt (personal business income, which is used to calculate, among other things, trygdeavgift and possibly trinnskatt). In an AS, the company is a separate taxpayer, and the company’s money must be kept separate from the owner’s private money.

Documentation, payment, and MVA

A business expense must be documented. A bank statement alone shows that you paid, but usually not what exactly you paid for, to whom, or under what terms. That is why you need an invoice, receipt, or another sales document.

Documents are usually not attached to the skattemeldingen, but they must be stored and shown on request. Accounting records are generally kept for 5 years after the end of the financial year.

If you handle your bookkeeping yourself, use an accounting program (e.g. Efirma.no) that lets you collect documents and assign them to transactions. If you issue invoices, we recommend e-faktura.no, because an invoice is the main sales document and must include the required information.

What about MVA on expenses?

Merverdiavgift (MVA, Norwegian VAT) works separately from income tax. A business registered in the Merverdiavgiftsregisteret deducts inngående merverdiavgift (input MVA on purchases) on purchases used in activities that give the right to deduction.

The obligation to register in the Merverdiavgiftsregisteret arises after exceeding 50,000 NOK net in MVA-liable sales in any 12-month period. Before registration, you may not issue invoices with MVA.

MVA rates in 2026:

If the business has both MVA-liable and MVA-exempt activity, you may only deduct the portion of MVA that relates to the activity with the right to deduction. We discuss this in more detail in the article MVA-liable and MVA-exempt activity in one business - what are the rules?

Typical expenses you can deduct

Below we show the most common expense categories that can be booked as business expenses, as long as they are connected to the business and documented.

Start-up costs

If you are setting up an ENK, you can deduct costs incurred to prepare the business up to 5 years back from the year of registration, provided they are business-related and documented. This can include tools, equipment, machinery, start-up goods, or materials.

A start-up expense of 10,000 NOK or more must be paid electronically, for example by card, bank transfer, or Vipps. A bank statement does not replace an invoice or receipt.

Equipment, tools, and fixed assets

From the income year 2024, the threshold for direct deduction of fixed assets is 30,000 NOK. This means you can expense equipment directly if:

• it costs less than 30,000 NOK, or
• its expected useful life is shorter than 3 years.

If a fixed asset costs 30,000 NOK or more and is to be used for at least 3 years, it must generally be depreciated. Depreciation means spreading the cost over several years instead of deducting it in full on the purchase date.

Office, premises, and home office

Rent for business premises, electricity in the premises, office equipment, and location-related fees can be business expenses if they relate to the business.

When working from home, the rules are stricter. The home office deduction requires the room to be used exclusively for the business. A room that is also a living room, bedroom, or guest room does not qualify for such a deduction.

For your own home, you can use the standard deduction for hjemmekontor (home office) of 2,240 NOK per year or settle the actual costs attributable to the business part. We describe the details in the article Can I deduct a home office (hjemmekontor) in my business?

In an ENK, you cannot charge yourself a fictional rent for using your own home. In an AS, renting space from the owner requires a real agreement and a genuine lease relationship. If the company pays for the owner’s private benefit, the payment may be treated as salary or dividend.

Expenses with limits and special rules

Some expenses can be deducted, but only within limits or after adjusting for private use. This is where entrepreneurs most often make mistakes.

Phone and internet

A company can deduct the costs of electronic communication services, including phone, internet, activation fees, subscriptions, and equipment. If you use your phone or internet both privately and for business, private use must be taken into account.

In an ENK, documented costs are booked first, but private use causes an addition to income of up to 4,392 NOK per year. If the total cost is lower, the added amount equals the cost.

Car and business travel

In an ENK, if you use a private car for business and drive up to 6,000 km per year, you can deduct mileage at a rate of 3.50 NOK/km. In that case, you do not separately deduct fuel, service, insurance, or other car costs.

If you drive more than 6,000 km per year for business, the car generally has to be entered into the company accounts and actual costs must be settled, with an adjustment for private use. An accurate kjørebok (logbook) is very important as documentation, even if it is not always formally required.

Mileage rates in 2026:

For business travel with overnight stays, per diems and accommodation can be settled according to the business travel rules. Actual accommodation costs are deducted based on real expenses, and meal rates depend on the type of accommodation.

Representation, gifts, and advertising

Representasjon (representation toward people outside the company, such as clients or partners) is generally not deductible, but the rules provide exceptions with limits.

Limits in 2026:

Gifts for employees can be a business expense, but they must fit within the rules for employee benefits. The general tax-free gift limit in an employment relationship is 5,000 NOK per year, and the gift may not be cash. Any amount above the limit is taxed as salary.

Salaries and employer obligations

If you employ workers, the company expense includes salaries, feriepenger (holiday pay), arbeidsgiveravgift (employer’s contribution), mandatory occupational pension OTP, and yrkesskadeforsikring (mandatory occupational accident insurance).

In 2026, arbeidsgiveravgift rates depend on the zone:

In zone Ia, the fribeløp in 2026 is 850,000 NOK. The employer must also generally establish OTP and contribute at least 2% of the employee’s salary up to 12G. The OTP agreement must be set up within 6 months of the obligation arising, and the employee must be reported from the first day of work. More on employer obligations when hiring is covered in the article How do I hire my first employee in Norway step by step?

FAQ - frequently asked questions

Summary

• In Norway, you can put expenses into the business accounts if they have a connection to the business, are documented, and are not private.
• Expenses of 10,000 NOK or more must be paid through a bank or an authorized payment provider, otherwise you lose the right to the tax deduction and the MVA deduction.
• Phone, car, home office, representation, and gifts require special caution because they often have limits or a private-use component.
• In an AS, company finances must be clearly separated from the owner’s finances, and in an ENK, mixed expenses must be split correctly.

If you need help accounting for business expenses in Norway, call us at: +47 21 38 38 21. We help organize bookkeeping and safely account for business spending.

Article author: Marcin - marcin@efirma.no