In Norway professional fishermen can deduct a certain sum from their taxable income. They can deduct up to 30% of their income up to a total amount of NOK 150,000.
It should be noted that the maximum amount has been raised twice in the two last years. The 2008 revised budget included an increase of this deduction from NOK 80,000 to NOK 115,000 i.e. an increase of 43.75 %. In 2009 this amount was again increased to 150,000, i.e. 30.4 % on a year basis. If we calculate the increase from 2007 to 2009, this tax deduction allowance has been by 87,5 %.
As mentioned in my previous post, the Norwegian Ministry of Finance has estimated that the total subsidy provided to the fishing industry by way of this measure amounts to NOK 284 million (USD 47.3 million) for the year 2009.
Here is a link to a government's webpage (in English) providing information abouts Norway's personal tax system.
And here a link to a webpage from the Finance Ministry announcing the increase of the deduction for the year 2009.