Taxes comprise the main income for the public sector in Norway. The taxes that we pay are spent on public services such as healthcare (hospitals, nursing homes) education (schools, colleges, universities) transport and communications (roads, railroads, airports). In addition to covering joint expenses, taxes are designed to contribute to greater equality between individuals.
These are the obligations you have in Norway if you are
As an employee in Norway you need to:
In order to start work in Norway, you must apply for a tax deduction card. Your tax deduction card will show how much tax your employer must deduct.
Read more about tax deduction cards
Read more about liability to pay tax for employees in Norway
All employees in Norway must provide the tax authorities with information regarding income, assets and income deductions in order that the correct amount of tax may be calculated. You must check your tax return before the final submission date, which is 30 April.
Read more about the tax return
When your tax return has been processed, you will receive a tax settlement. Money will be paid out to you if you have paid too much tax. You must pay any outstanding amount that you owe if you have paid too little tax.You will receive your tax settlement in June or in October.
Read more about the tax settlement
Report a move and change of postal adress
Remember to notify us of the address at which you receive your post. You may lose out on money you are entitled to if your tax deduction card does not contain your correct address. You must also notify us that you are moving if you intend to live in Norway for more than six months.
Read more about changes of address and moving house
Service centres for foreign workers
The Norwegian Tax Administration has established service centres for foreign workers (SUA) in Oslo, Stavanger and Kirkenes in collaboration with the Norwegian Labour Inspection Authority, the Police and the Norwegian Directorate of Immigration (UDI). These act solely as visitor centres which you can go to for help. You can obtain information at these centres regarding residence permits in Norway, registration with the National Registry and entitlements and obligations in Norwegian working life. You can get help at the service centres from employees who speak several languages. Go to www.sua.no
As a businessperson you need to...
... operating in Norway, you must register with the Central Coordinating Register for Legal Entities and contact your local tax office to determine the amount of advance tax that you should pay.
If you are a foreign businessperson, you must contact the Central Office - Foreign Tax Affairs in order to determine the amount of advance tax.
Anyone engaged in business in Norway must inform the tax authorities of their income, wealth and income deductions. This is done by completing the Tax Return you receive in March/April the year following the income year. If you are a foreign businessperson, you will receive your Tax Return from the Central Office - Foreign Tax Affairs in February the year following the income year.
If you choose to submit a paper copy of the Tax Return for businesspersons, this must be done by 30 April, alternatively you can submit it online by 31 May.
Remember that you yourself is responsible for ensuring that the Norwegian tax authorities are correctly informed about your income and wealth situation.
Once the tax office has processed your Tax Return, you will receive a tax settlement notice. You will be able to see what income the tax calculation is based on and whether you have paid too much or not enough tax. You should check the tax settlement notice against the information you provided in your Tax Return.
If you think that the settlement is incorrect, you may appeal the assessment. The tax settlement notice arrives in October.
As an employer you need to...
... withhold tax from your employees’ pay on the basis of their tax deduction cards. If you are a foreign employer, your employees will receive a tax deduction card from the Central Office - Foreign Tax Affairs. The tax deduction card will be sent to the employee, and a copy will be sent to you as the employer.
Tax withholdings must be paid to the municipal treasurer or, if you are a foreign employer, to the International Tax Collection Authority.
You must also pay National Insurance contributions for those of your employees who are comprised by the Norwegian insurance scheme. The employer’s National Insurance contributions help to finance benefits under the National Insurance Scheme and must be paid to the same office as the tax withholdings.
At year end, you must fill in the form "Certificate of pay and tax deducted", also called "End of year certificate" for each of your employees. The certificate of pay and tax deducted/ End of year certificate must show the amount of salary and other remuneration paid to the employees and the amount of tax deducted."
About the Norwegian Tax Administration
The primary tasks of the Norwegian Tax Administration are to collect income and wealth tax, National Insurance contributions, value-added tax and inheritance tax. The Norwegian Tax Administration is also responsible for maintaining and updating the National Population Register.
The Norwegian Tax Administration consists of the Directorate of Taxes in Oslo and local tax offices in five regions: Tax Region North, Tax Region Central Norway, Tax Region West, Tax Region South and Tax Region East.
There are also three national tax offices: the Central Office - Foreign Tax Affairs (COFTA), the Central Tax Office for Large Enterprises and the Oil Taxation Office.
The local tax office will be able to assist you, even if you are resident in another region or abroad. There is a tax appeals board for every regional and national tax office.
Together with the Labour Inspection Authority, the Police, and the Directorate of Immigration (UDI), the Norwegian Tax Administration has established three joint service centres for foreign employees in Oslo, Stavanger and Kirkenes. This is a visitors’ centre only. At the service centres you will be able to obtain assistance in many different languages. There are also plans for visitors’ centres in other parts of the country.
From Norway: 800 80 000
From abroad: +47 22 07 70 00
Central Office - Foreign Tax Affairs: +47 51 96 96 00
E-mail address of the Central Office - Foreign Tax Affairs: email@example.com
International Tax Collection Authority: +47 51 86 89 00
E-mail address of the International Tax Collection Authority: firstname.lastname@example.org