Skattefri

Skattefri is a term used to describe income, goods or benefits that are not subject to taxation under applicable tax laws. It denotes exemptions, thresholds, or categories that reduce or eliminate tax liability for individuals or organizations.

In the context of income, skattefri inntekt or skattefrie benefits can include certain stipends, scholarships, welfare payments, or employer-provided reimbursements that fall under statutory exemptions. Many tax systems also incorporate personal allowances or credits that effectively make part of a person’s income non-taxable. The exact items and limits that qualify as tax-free vary by country and over time as laws change.

For goods and services, skattefri can apply through exemptions or zero rates in indirect taxes such as value-added tax (VAT) or sales tax. Common examples include basic necessities, certain medical products, education and some financial services, as well as exports in many jurisdictions. These exemptions are intended to reduce the burden on essential goods and services or to encourage specific activities.

Practical implications include that being designated skattefri does not always guarantee eligibility for other forms of government support, and classification can affect reporting requirements and social benefits. The specific rules and thresholds are defined by national or regional tax authorities.

The term derives from the roots skatt (tax) and fri (free) in Scandinavian languages, and is used in various tax contexts to indicate an exemption from taxation.