Everyone who works in Norway receives a tax return at the end of March/beginning of April in the year following the income year. If you do not receive a tax return, you must contact the tax office. It is important that the tax office knows where to send the tax return.
The tax return is pre-completed and contains information from, among others, your employer. You must check that the information is the same as that contained in the Certificate of Pay and Tax Deducted that you receive from your employer in January. If it is incorrect, you must correct the information in the tax return.
Please note that you may be entitled to deductions from your income, e.g. the standard deduction for foreign employees or a deduction for expenses relating to living away from your home abroad (commuter deduction). You must claim these deductions yourself by entering them in your tax return.
More information about the standard deduction is available in the brochure ‘Information for foreign employees: The standard deduction’, and about deductions for commuters in 'Information for foreign employees: Deductions for commuters ’.
If you are resident in another EU/EEA country and have limited tax liability to Norway, you can be granted an extended right to deductions if at least 90 per cent of your income is liable to tax in Norway.
More information about the tax return is available in the brochure ‘Information for foreign employees: The tax return for ’.