{"id":102492,"date":"2025-12-25T11:24:00","date_gmt":"2025-12-25T10:24:00","guid":{"rendered":"https:\/\/www.nordnet.no\/blogg\/?p=102492"},"modified":"2026-03-18T11:54:21","modified_gmt":"2026-03-18T10:54:21","slug":"lav-inntekt-i-2025-husk-a-utnytte-personfradraget-innen-arsskiftet-for-kr-63-110-i-skattefri-aksjegevinst","status":"publish","type":"post","link":"https:\/\/www.nordnet.no\/blogg\/lav-inntekt-i-2025-husk-a-utnytte-personfradraget-innen-arsskiftet-for-kr-63-110-i-skattefri-aksjegevinst\/","title":{"rendered":"Lav inntekt i 2025? Husk \u00e5 utnytte personfradraget innen \u00e5rsskiftet for kr 63 110 i skattefri aksjegevinst"},"content":{"rendered":"\n<p>Alle med fast bosted i Norge som er over 17 \u00e5r gamle f\u00e5r automatisk redusert sin skattepliktige inntekt med personfradraget, som i 2025 er kr 108 550.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Kr 63 110 i skattefri aksjegevinst\/avkastning er betydelig. For rentepapirer er bel\u00f8pet enda h\u00f8yere.<\/p>\n<\/blockquote>\n\n\n\n<p>Personfradraget sikrer at alle har kr<strong> 108 550<\/strong> i skattefri inntekt. Minstefradraget sikrer at alle l\u00f8nnsmottakere <em>i tillegg <\/em>har<em> <\/em>kr <strong>92 000<\/strong> i skattefri inntekt. <br><br>I Norge kan alts\u00e5 en l\u00f8nnsmottaker <em>nesten <\/em>skattefritt motta l\u00f8nn kr <strong>200 550<\/strong> [108 550 + 92 000]. Personer som ikke mottar l\u00f8nn kan utnytte personfradraget, som gj\u00f8r at de ikke skatter av opp til kr 108 550, nesten uavhengig av hva slags inntekt det er.<br><br>For l\u00f8nnsinntekt over kr 69 650 betales trygdeavgift 7,8%, det er derfor vi sier <em>nesten <\/em>skattefritt. Det er ingen trygdeavgift p\u00e5 kapitalinntekt (utbytte, renter, mv).<br><br>Hvis du har inntekt under kr 108 550 i 2025, s\u00e5 burde du alts\u00e5 &#8220;utnytte&#8221; at du har mulig til skattefri inntekt, ved \u00e5 f eks gj\u00f8re uttak fra ASK i 2025, eller p\u00e5 annen m\u00e5te ta ut &#8220;latent&#8221; gevinst. <br><br>Hvis du ett \u00e5r har 0 i inntekt, og ikke utnytter &#8220;personfradraget&#8221;, s\u00e5 er det ikke slik at personfradraget er dobbelt s\u00e5 h\u00f8yt etterf\u00f8lgende \u00e5r. Personfradraget kan bare &#8220;utnyttes&#8221; innev\u00e6rende \u00e5r, det kan ikke fremf\u00f8res.<br><br>Eksempel: I 2025 har du kun kr 50 000 i renteinntekter. Da har du &#8220;tilgjengelig&#8221; kr 68 550 [108 550 &#8211; 50 000] i mulig skattefri inntekt. Du burde her gj\u00f8re uttak fra ASK p\u00e5 kr 40 000 [Utbytte kr 40 000 x oppjustering 1,72 = 68 500]. P\u00e5 denne m\u00e5ten f\u00e5r du maksimalt ut av personfradraget og du har kr <strong>108 550<\/strong> i skattefri kapitalinntekt [<strong>kr 50 000 + kr 68 050 = 108 500<\/strong>]<br><br>Har du barn over 17 \u00e5r eller ektefelle\/n\u00e6rst\u00e5ende med lav inntekt &#8211; under kr 108 550 &#8211; s\u00e5 kan du s\u00f8rge for \u00e5 utnytte personfradraget deres ved \u00e5 gi dem aksjer eller andre verdipapirer i gave (skattefritt), som de selger <em>skattefritt<\/em>. Da oppn\u00e5r dere nullskattesats p\u00e5 den delen av gevinsten som omfattes av personfradraget &#8211; opp til kr 63 110 for aksjeavkastning [63 110 x 1,72 = 108 550].<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Familier kan i fellesskap ha betydelig skattefri avkastning hver \u00e5r<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Har du eksempelvis barn som er skoleelever eller studenter med lav inntekt og h\u00f8yt ubrukt personfradrag, s\u00e5 kan familien i felleskap ha betydelig skattefri aksjeinntekt over mange \u00e5r gjennom noen enkle grep.<\/strong><br><br>For den som har aksjesparekonto er dette spesielt praktisk. Det er ikke mulig \u00e5 gi bort <em>deler <\/em>av en aksjesparekonto som gave, du kan bare gi bort <em>en hel <\/em>aksjesparekonto i gave. V\u00e6r derfor klar over at du m\u00e5 f\u00f8lge f\u00f8lgende &#8220;oppskrift&#8221;: <br>F\u00f8rst oppretter du en ny egen aksjesparekonto i ditt eget navn. Deretter overf\u00f8rer du aksjene som du vil gi bort til den nye aksjesparekontoen &#8211; i noen banker kalles dette \u00e5 &#8220;dele opp&#8221; aksjesparekontoen, noe som er tillatt s\u00e5 lenge den ikke gis bort til noen andre. Deretter overf\u00f8rer du <em>hele <\/em>den &#8220;nye&#8221; aksjesparekontoen til en av dine n\u00e6rst\u00e5ende som har et &#8220;ubrukt&#8221; personfradrag pga. lav inntekt. Den som mottar gaven m\u00e5 gj\u00f8re uttak fra aksjesparekontoen i innev\u00e6rende \u00e5r (2025).<br><br>Det er verdt \u00e5 minne om at for aksjeavkastning er maksbel\u00f8pet i 2025 <strong>kr 63 110 <\/strong>(kr 63 110 x oppjustering 1,72 = 108 550)<br><br>Ta kontakt med oss veiledning om hvordan du b\u00f8r tilpasse deg for \u00e5 ikke g\u00e5 glipp av dette og tilsvarende fradrag<strong>: <\/strong><a href=\"mailto:jdw@sgb.no\">post@wieseadv.no<\/a>, tlf 920 82 182<br><br>Nordnet-kunder gis 30% rabatt p\u00e5 veiledende priser. Les mer p\u00e5: <a href=\"https:\/\/www.wieseadv.no\/\" rel=\"noopener\">Wiese Advokatfirma<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Alle med fast bosted i Norge som er over 17 \u00e5r gamle f\u00e5r automatisk redusert sin skattepliktige inntekt med personfradraget, som i 2025 er kr 108 550. Kr 63 110 i skattefri aksjegevinst\/avkastning er betydelig. For rentepapirer er bel\u00f8pet enda h\u00f8yere. Personfradraget sikrer at alle har kr 108 550 i skattefri inntekt. Minstefradraget sikrer at [&hellip;]<\/p>\n","protected":false},"author":68624,"featured_media":102506,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ghostkit_customizer_options":"","ghostkit_custom_css":"","ghostkit_custom_js_head":"","ghostkit_custom_js_foot":"","ghostkit_typography":"","_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","footnotes":""},"categories":[3866],"tags":[],"class_list":["post-102492","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-privatokonomi"],"acf":[],"all_images":{"thumbnail":{"src":"https:\/\/blogg.nordnet.no\/wp-content\/uploads\/sites\/2\/2025\/12\/redd-francisco-3iLBNFje3oM-unsplash-100x150.jpg","width":100,"height":150,"crop":true,"srcset":"https:\/\/blogg.nordnet.no\/wp-content\/uploads\/sites\/2\/2025\/12\/redd-francisco-3iLBNFje3oM-unsplash-100x150.jpg 100w, 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