Tax deductions for donations given to the Church

Norsk versjon

You are entitled to tax deductions for donations given to the Church. From the year 2017 onwards, the maximum limit for deduction is NOK 30.000. The deduction rights apply both to individuals and independent companies/organizations. To receive a tax deduction for donations this year, all gifts to the Church must be credited our account by the end of December.

An example

This deduction works in the same way as the deduction for interest expenses. This means that tax is reduced by 28% of the gift's value. If you, for instance, donate NOK 6.000, your tax will be reduced by NOK 1,680, and the actual cost of your donation will amount to only NOK 4.320. Please note that in order for the donation to be deductible, the amount within a year must be at least NOK 500, and that NOK 25.000 is an overall maximum limit of tax-deductible donations for non-profit purposes. This means that if you donate money to Caritas or the Red Cross as well, these gifts will also count towards the NOK 25.000 limit.

The system is administered by the Catholic Diocese of Oslo for the entire country through a dedicated account in Sparebanken Pluss, account No. 3000.15.11110. When the payment is made, information about the recipient (church and/or diocese) must be included. The diocese will then make sure the donation reaches its destination. It is possible to donate money to several different recipients within the Catholic Church in Norway, but one payment must be made to each recipient. (The reason why a common system for the whole country is needed is that the tax authorities by year-end require a united report with the names and social security numbers/organizational registration numbers of those who have donated money. The Diocese of Oslo is the only acknowledged administrator of the system by the IRS, which does not accept reports by individuals or even parishes.)

Payment Options

Gifts may be paid through ordinary bank transfer, or Avtalegiro (an automatic monthly bank transfer service). If the gift is to be tax-deductible, the diocese must be informed about who has paid, and his or her social security number. Such information may be included with the transfer or it may be sent to Oslo Catholic Diocese, Akersveien 5, 0177 Oslo, tel 23 21 95 00, fax 23 21 95 01, e-mail kirkebidrag(at)katolsk(dot)no.

You may also contact the diocese to receive a unique Customer Identification Number (KID) which it would be greatly appreciated if you would use when making your donation by bank transfer. You may also submit the below form and choose to receive a monthly invoice (that is not binding) by post. This includes a KID number. Using this KID will ensure that the donation will be automatically registered in your name and forwarded to the correct recipient. The same KID may be reused, and it is possible to use it when registering automatic withdrawals from your bank account through the internet (service availability depending on your bank).

We recommend the Avtalegiro method, which is a simple arrangement for all parties involved and an inexpensive form of payment. The gift will then be automatically deducted from your bank account on a predetermined date, once or several times a year. It is possible to cancel single payments as well as the arrangement itself, and it is also possible to request an automatic notification a week before any scheduled transaction.

Everyone who donates a total sum of NOK 500 or more in one year will receive a receipt the following year. We will also notify the authorities about the donation so that it will be automatically deducted on their tax return form.

Avtalegiro-forms are available from your local church office. They are also available as a PDF file.

Please fill out the form and return it to us so that this tax reduction may benefit the Church!

av Webmaster publisert 23.02.2010, sist endret 01.01.2017 - 02:56