Interest rate in the event of a change following a decision and self-correction

Rate

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If your tax and duty demand increases, you will have to pay interest on the increase. The interest is intended to compensate for the liquidity benefit you have had. Correspondingly, you will receive an interest reimbursement if your tax and duty demand is reduced.

The rate applies for the income year 2014

If you need rates for the tax return, you must check the rates for 2016

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.


By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

The interest rate on increases in tax and duty demands corresponds to Norges Bank's base rate as of 1 January plus one percentage point.

The interest rate on the repayment of overpaid tax or duties corresponds to Norges Bank's base rate as of 1 January.  

Interest rate types1 January 2014
Section 11-2 Interest rate upon increase in tax and duty demand  2.5%
Section 11-4 Interest rate upon reduction in tax and duty demand  1.5%

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