Tax return for advance assessment of foreign employee


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Foreign employees who are

- not resident in Norway for tax purposes

- have limited tax liability for pay for work carried out in Norway.

Such employees can choose to submit RF-1038 and pay tax to Norway in connection with the termination of their period of work in Norway.

If you are not an electronic user, you can get electronic-ID here.

The advance assessment scheme applies to the following types of employees only:

  • Foreign employees who have stayed in Norway for a maximum of 183 days during a 12-month period
  • Foreign employees who have stayed in Norway for a maximum of 270 days during a 36-month period

Tax treaties concluded between Norway and other states may in some cases limit an employee’s tax liability. If you are in doubt as to whether or not you are liable to taxation in Norway, you should contact the tax office.

Advance assessment can only be claimed for wage earnings. If you have any other type of income, you must submit an ordinary tax return in the year following the year in which you earned such income.


If you are unable to submit the form electronically, please use the form below.

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