Tax liability

According to the Norwegian Tax Act, all income earned in Norway or on the Norwegian continental shelf, business and personal income, is taxable to Norway. This is the main principle of taxation in Norway.

There are some exemptions from this main principle, if there is a tax treaty between Norway and the residence country of the foreign company or employee. An enterprise or employee who may be able to claim excemption from Norwegian taxation according to a tax treaty, must document this to COFTA.

Online submission via

In order for an enterprise to submit information online via, the general manager or chair of the board must be registered in the Central Coordinating Register for Legal Entities in Brønnøysund ( and have a d-number. A one-time code is also needed (PIN code), which can be ordered when logging on for the first time.

Employees and self-employed persons are required to have a Norwegian personal ID number or d-number and a PIN code.

If you need new PIN codes, you can order them from

For log-on and navigation help, contact Altinn User Service:

Phone: +47 75 00 60 00 /e-mail: