skattefritt

Skattefritt is a term used in Norwegian and other Scandinavian languages to describe income, goods, or transactions that are not taxed under a given tax system. It refers to elements that fall outside the tax base or qualify for a formal exemption, and it is commonly encountered in discussions of income tax, value-added tax (VAT), and other levies.

In the context of income taxation, a portion of income may be designated as tax-free through allowances or credits, such as a personal allowance or standard deduction, which can reduce taxable income to zero or a low level. In VAT or sales tax contexts, certain goods or services may be exempt from tax by law, meaning no VAT is charged on those items. Commonly exempt categories include essential goods or services, and charitable or non-profit activities can be exempt from certain taxes. Exemptions can be absolute (no tax due on the item) or conditional (tax due only above a threshold or under specific rules).

Practical implications of skattefritt vary by jurisdiction. Taxpayers or entities often must demonstrate eligibility for the exemption and maintain appropriate documentation. Misclassification or failure to comply with rules can lead to reassessment, penalties, or interest. Etymologically, skattefritt combines skat (tax) with fritt (free). Related terms include skattepliktig (taxable), fradrag (deduction), and fritak or skattefritak (tax exemption).