Advance tax – non-personal taxpayers

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Non-personal taxpayers such as private limited liability companies, mutual funds and banks must make advance tax payments. Advance tax is paid to the tax collector in the municipality in which the registered office is situated.

• Advance tax falls due for payment in two equal instalments. 15 February and 15 April in the year after the income year.

• Each advance tax instalment will generally be set to half the most recently assessed tax amount, where appropriate either increased or reduced by the percentage rate stipulated by the Ministry of Finance.

• Advance tax is not assessed when the resultant tax would be expected to be less than NOK 2,000.

• Non-personal taxpayers receive their advance tax notification in January. From 2016, advance tax notifications (concerning advance tax for 2015) will only be distributed electronically. Advance notice of the advance tax notification will be sent by e-mail to the address registered under the company's contact details in Altinn. Advance tax is paid to the tax collector in the municipality in which the registered office is situated. Applications for the amendment of advance tax can be submitted via Altinn. Application for new or changed advance tax - non-personal taxpayer (RF-1097)

The tax office may waive advance tax when it is overwhelmingly likely that no tax will be assessed for the income year concerned. The tax office may amend an assessment if it appears likely that a substantial discrepancy will arise between the assessed advance tax and the assessed tax.

Requests for the reduction or waiving of advance tax must be submitted well in advance of the due date for the final instalment.

Applications for amendment are submitted via the appropriate application form.

 

The application form will be processed by the tax office. The tax collector will send you information concerning the payment of new/amended advance tax.

 

If you wish to check whether your application has been processed, you must open a new application form. The new advance tax will be stated there. It can take about two weeks before the application form in Altinn is updated.

 

Underpaid tax

• When the assessment has been completed, any underpaid tax will be set to the difference between the assessed advance tax and the actual assessed tax.

• Interest will be added to any underpaid tax as stipulated by the ministry (interest surcharge).

• The interest will fall due for payment on the same date as the underpaid tax.

• Interest surcharges can be avoided by paying more advance tax than the assessed amount (surcharge advance).

• Payment must be made by 31 May in the year after the income year and should not be reported to the tax office.

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