Late-filing penalties

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If you as a business submit your tax return after the relevant deadline, you will normally be liable to pay a late-filing penalty.

This penalty is at least NOK 200 and varies according to how late your tax return is submitted.

  • If you submit the tax return less than one month after the deadline, the penalty will be 0.1 per cent of your net wealth and 0.2 per cent of your net income.
  • If you submit the tax return more than one month after the deadline, the penalty will be 0.1 per cent of your net wealth and 1 per cent of your net income.
  • If you submit the tax return more than three months after the deadline, the penalty will be 0.1 per cent of your net wealth and 2 per cent of your net income.

If the delay does not exceed one month, the total penalty on wealth and income will be limited to a maximum of NOK 10,000; see Section 10-1(2) of the Tax Assessment Act. If the delay exceeds one month, the penalty will be limited to a maximum of NOK 15,000.

See section 3.3 of the Tax ABC for more information. 

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