The different kinds of tax return

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Two types of tax return are produced: Tax return for wage earners and pensioners and Tax return for self-employed persons etc. 

Overview of who receives which type of tax return   Tax return for wage earners and pensioners Tax return for self-employed persons
Wage earners X  
Self-employed persons   X
Taxpayers with an ANS/KS share   X
Share fisherman of share of catch/proceeds with boat   X
Share fisherman of share of catch/proceeds without boat X  
Report,on payments to self-employed persons without permanent establishment, under NOK 50,000 X  
Report, on payments to self-employed persons without permanent establishment, over NOK 50,000   X
Tax register group 30 (resident abroad, taxable circumstances, e.g. property in Norway) X  
Tax register group 70 (diplomats, etc.) X  
Svalbard X  
Income from slate production in Alta   X
Pensioners resident abroad who receive a pension from Norway X  

In many cases, self-employed taxpayers with a gross operating income not exceeding NOK 50,000 can avoid having to submit an income statement. 

New self-employed persons who are registered in the VAT register and partners in a business assessed as a partnership will be sent the tax return for self-employed persons for 2016.

People who have registered with the Register of Legal Entities during 2016 will be sent the tax return for self-employed persons.

People who receives the tax return for self-employed persons, regardless of corporate form MUST supply. The tax return with all forms / attachments MUST be submitted electronically by 31 May 2017.

If you submit a tax return for self-employed, you should check What form of submission you should choose for your business

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