Children and young people who have their own income or wealth
Here you’ll find information about the tax deduction card, the tax return, and when you must pay tax.
Do not include children’s pension in your tax deduction card
From January 1, 2025, the payer will deduct 17 percent tax from your children’s pension before payment.
Does this apply to me?
This applies to:
- children over the age of 13 with their own employment income
- children and young people who've received compensation or insurance payments
- children and young people who receive children's pension
- parents and guardians
What you need to do
- If you’re over 13 and you have your own employment income, you pay your own tax. You need a tax deduction card or exemption card, and you’ll receive a tax return. You must check that the numbers in the tax deduction card and tax return are correct.
- If you have interest income, children's pension, and wealth, this will be specified in your parents’ tax deduction card and tax return until the income year when you turn 17. This means it’s your parents' responsibility to check that the numbers are correct.
- From and including the income year in which you turn 17, you’re responsible for your own tax on both income and wealth. This means that you must check the information in your tax deduction card and tax return.
Who’s taxed for what and why
If a child’s younger than 17 and lives with their parents, the child’s interest income and wealth will be specified in the parents’ tax deduction card and tax return. The child’s wealth and other income should therefore not appear in the child’s tax deduction card and tax return.
If the child is older than 13 and has their own employment income, this must be stated in their tax deduction card and tax return.
Parents are taxed half each for the child’s income and wealth. This applies regardless of whether you're spouses or cohabiting partners. You have access to change the division in the tax deduction card and tax return.
The parent the child is registered as living with on 31 December of the income year in the National Population Register is taxed for the child’s income and wealth.
If the child lives with you and you’re married to someone other than the child's other parent, both you and your spouse are taxed with half of the child’s income and wealth each. You can change the division so that only the actual parent of the child is taxed for the child’s entire income and wealth. You can do this in your tax deduction card and in the tax return.
Check the tax return you’ll receive in March
From and including the income year in which you turn 17, you’re responsible for your own tax. This means that you must check that the information in your tax deduction card and tax return is correct.
Specific information if you have
There are specific tax rules for children and young people who receive payments from compensation or insurance because of personal injury or loss of provider.
New as of 1 January, 2025
You must pay tax on your children's pension, but you should not include the children's pension in the tax deduction card. The payer will deduct 17 percent tax from your children's pension before payment.
If you previously had a voluntary tax deduction on your children's pension, this will be changed to a tax deduction of 17 percent by the payer from 1 January 2025. For most people, a tax deduction of 17 percent will be sufficient for the children's pension. If you have other income, deductions, wealth, and debt, it's important to check the tax deduction card to ensure that you’re deducted the correct amount of tax for what is not related to the children's pension.
Find out who is responsible for the tax on the children's pension.
If you’re not liable to pay tax in Norway
You can apply to the Tax Administration for a tax exemption. You submit the application by using our contact form where you request a tax exemption. Once we have processed your application, we’ll send you a decision. You must send this decision to the payer so they stop deducting tax from the children's pension.