Overview of maximum and unclaimed tax-free benefit per year.
The tax-free amount is calculated at a certain percentage of the market value, capped at a maximum amount. The percentage rate and maximum amount have varied in the period 2017 to 2021, see columns A and B in the table below. Column D shows the unclaimed tax-free benefit and column E shows the market value that received bonus shares must have for you to receive the maximum tax-free benefit. These amounts assume that you received a maximum tax-free amount of NOK 1,500 per year when you purchased shares (column C).
You find examples of the calculation of unclaimed tax-free amounts below.