Fradragsføres

Fradragsføres is a term used in Norwegian tax law and accounting to describe an expense or amount that may be deducted from a taxpayer’s income. The verb form indicates that the item is eligible to be claimed as a deduction. In practice, fradragsføres means the item reduces the taxable income, which lowers the base on which tax is calculated; the actual tax saving depends on the taxpayer’s marginal tax rate and the type of deduction and any applicable limits.

Common categories of deductions include work-related expenses, interest on loans, travel or commuting costs related to work, union dues, charitable donations, and certain housing costs or allowances, subject to rules and documentation. Some deductions are standard or automatic (for example a basic personal deduction), while others require substantiation with receipts or forms.

To claim fradragsføres, the taxpayer reports the expense on the annual tax return, and the tax authority reviews eligibility. In Norway, this is handled by the tax administration (Skatteetaten). Keeping records such as receipts and statements is important, since deductions may be disallowed if documentation is missing or if the expense falls outside the rules. Some items may be automatically applied by employers or the tax system; others must be entered manually.

Fradragsføres reflects how the tax system recognizes legitimate costs of earning income, rather than a tax credit that directly reduces the amount of tax owed. The rules for fradragsføres are jurisdiction-specific and can vary by country and tax regime.