Tax deduction account
From 1 January 2026, the requirement for withholding tax to be transferred to a tax deduction account is removed. All employers that pay salary must now pay the withholding tax directly to the Tax Administration.
The tax deduction account scheme is discontinued
From 2026 you must pay the withholding tax and attachment of earnings directly to the Tax Administration, no later than the first working day after the salary is paid.
The employer’s responsibility
As an employer, you must deduct withholding tax according to a table or rate at each salary payment.
As an employer, you’re responsible for making the withholding tax deductions and payments, and the company may be held financially responsible if the deductions are not made.
Releasing funds from a tax deduction account
Money deposited to a tax deduction account can only be transferred to the Tax Administration or to a different tax deduction account. If you have transferred funds to a tax deduction account by mistake, you must apply for a refund.
Release funds from a tax deduction account
If the enterprise has money left in their tax deduction account when it’s discontinued, there are three possible ways for you to get this money back:
- You use the money to pay withholding tax i 2026 by transferring the amount in the tax deduction account to the Tax Administration. See bank account numbers for the payment.
- If the amount in the tax deduction account is less than NOK 12,000 after payment of the sixth period for 2025, the amount will be automatically released after 10 April 2026. The amount will either be transferred to another account you hold at the bank, or the account will be converted. Contact your bank to find out what applies to you.
- If the amount in the tax deduction account is NOK 12 000 or more after payment of the sixth period for 2025, you must apply for a refund of the money.