What are deductions for work-related expenses?

What expenses can be deducted?

There are several types of expenses that can be deducted. The following are the ones that are typically used:

• Courses: if you go on a course to maintain or update your professional training, you can get a deduction. However, initial or continuing training does not count.
• Telephone: this only covers call charges if you have made calls for work and they have not been reimbursed by your employer. It also means that subscription costs or the purchase of a telephone do not count here.
• IT equipment: If you have bought a computer, monitor, keyboard, etc. that is necessary for you to work, you can get a deduction. However, the deduction depends both on how much you use the equipment for work and on the amount you spend on it. The deduction is based on how much you use the equipment for private purposes and whether it is "depreciated" (spread out) over a number of years. See the bottom of the article for how to do this.
• Technical literature: the technical literature must be necessary for you to do your work. So-called "popular science" magazines do not count.
• Work clothes: Work clothes are special clothes that are necessary for you to work, e.g. a uniform that you have bought yourself and not been reimbursed by your employer. It cannot simply be clothes you buy because the workplace requires you to dress up, such as suits and dresses.
• Client Deductions: this is a rare deduction, as it covers client deductions that are necessary to directly secure your income, for example commission payments. However, most workplaces will cover these expenses for you. However, if it is not reimbursed, you can get a deduction for part of the expense. See the bottom of the article for how to do this.
• Furniture and equipment: Furniture and equipment are major purchases that are necessary for your work, for example a piano as a piano teacher. However, the deduction depends both on how much you use the equipment for work and on how much you use the equipment for work. private use, and whether it is to be "depreciated" (spread) over a number of years. See the bottom of the article for how to do this.

What else should you be aware of?

The deduction for work-related expenses has several important conditions:

• The expenditure is necessary to carry out your work
• Expenses are not reimbursed by your employer
• You must be able to prove your expenses
• You must be an employee. SU does not count as salary
• There is a floor limit of the first 6200 kr (in 2019), which does not give a deduction
• If you buy IT equipment or furniture for more than 13,800, it must be depreciated (spread) over several years. This can be complex, so if you have many of these purchases, an accountant might be useful