Advance tax – personal taxpayers

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If you run your own independent business (sole traders), are a member of a shared liability partnership (ansvarlig selskap), or have other income or capital that is not subject to withholding tax, you must make advance tax payments.

This means that you pay the tax as soon as the income arises. The advance tax is based on the profit you expect to make.

New sole traders and shared liability partnerships must therefore notify the tax office about their activities and state how much surplus (or deficit) they expect to make in the first year.

Advance tax is determined on the basis of your business's profit and any other income and deductions you may have.

Budgeted deficits in a business are not included in the tax deduction card. Final deficits are included in the tax return.

If you receive a salary income in addition to profit from business income, a tax deduction card and advance tax will normally be calculated for you.

Log in to apply for advance tax.

(If you have income of a certain amount that is not included in the tax deduction that your employer uses (e.g. substantial interest income, taxable rental income and/or considerable wealth), you may have to pay advance tax.)

Information on the amount of advance tax will be given on the tax notice. The advance tax will be determined based on the last-known assessment, or in the event of an amendment to your tax deduction card/advance tax. You will be sent payment forms four times a year.

Residents abroad with taxable wealth in Norway

From the income year 2017 you will receive one joint advance tax, one tax return and one tax assessment. You only have to deal with one tax collector.

Previously, you received the advance tax, tax return and tax assessment from each county you have been taxable to, but now you wll receive a joint claim for all relations.

If you have any questions, or wish to submit an application to change the advance tax, you need to print out RF-1102 and send this to the tax office in Vadsø, or call the Norwegian tax administration for more information.

Payment deadlines

Advance tax falls due for payment four times a year (15 March, 15 May, 15 September and 15 November). 

Payment

You will be sent payment forms before each due date with the appropriate account number and KID number. Pay the tax collector (municipal treasurer or tax collector) in the municipality to which you pay tax. If you do not have the payment form: 

Missed payment deadlines

Make sure you pay your advance tax before the deadline. When an instalment is not paid by the relevant payment deadline (the due date), the Tax Payment Act states that the advance tax for the entire year must be paid. This means that the entire advance tax for the current year can be collected by distraint (i.e. distraint proceedings or garnishment from salary/pension), and the tax collector will then send you a warning.

By paying an unpaid instalment as soon as possible, you will avoid collection proceedings for the entire advance tax claim, as well as a payment record. This will enable you to pay future instalments by the normal due dates. 

 

Changing your tax deduction is straightforward

Log in to change your advance tax.

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