Taxnorway - International pages

Tax assessment notice

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When the Tax Administration has processed your tax return, you will receive a tax assessment notice. This will tell you whether you have paid too much or too little tax.

We will let you know by e-mail or text message when your tax assessment is ready.

The first batch of tax assessement notices is ready 22 June. If you do not receive your notice in June, notices will be sent out on an ongoing basis between 2 August and 25 October.

When will I receive my money?

If you are due a refund, this will be paid out within three weeks after the date stated on your tax assessment notice. The amount will be transferred to your bank account registered with us.

Send your bank details by Altinn, contact form RF1306. If you receive your tax assessment notice from the International Tax Collection Office (ITCO), you can use the form Bank Account Details.

To register or change your bank account details, contact the tax collector in your municipality

A seafarer resident abroad will only receive a payment if the refund is more than NOK 2000.

Underpaid tax, interest and payment

If your tax assessment notice shows underpaid tax, you must pay the outstanding amount.

Registered users of our electronic services will receive an invoice for unpaid tax and other payment information in Altinn. If you are not registered as an electronic user, you will receive an invoice with payment information sent to your address registered with us.

If your underpaid tax is more than NOK 1000, you will be given two instalments. The due dates are three and eight weeks after the date stated on your tax assessment notice.  

The tax will be refunded or collected by the tax collector in your municipality

You will find bank account details for payment of tax, IBAN and BIC in the top right corner of your tax assessment notice.

How do I pay the underpaid tax that I owe?

You will be sent a payment form stating the payment deadline in the post to your address according to the National Registry.

You can now enter into an agreement concerning e-invoices in connection with tax payments.

When do I have to pay the underpaid tax that I owe?

You do not have to pay underpaid tax if the amount is below 100 NOK.

If you received your tax assessment notice in June, the earliest payment deadline is 20 August, regardless of whether the amount of underpaid tax you owe is over or under NOK 1,000.

If you owe over NOK 1,000 in underpaid tax, this will be paid in two equal instalments. The deadlines for payment of these two instalments are three and eight weeks after the tax assessment notice is sent out.

How to avoid paying interest on underpaid tax.

Why do I owe underpaid tax?

The reason is usually that the final figures for income and deductions differ from the amounts that were used as a basis for your tax deduction card in 2016.
You are responsible for ensuring that the basis for your tax deduction card is correct.

I want to submit an appeal

If you believe your tax assessment notice is not correct, i.e. wrong tax class, income, wealth, deductions or calculation, you can still correct them. As an online user, you can do this on our website

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