If you are a self-employed person or a partner in a shared liability partnership, you must pay advance tax. This means that you pay the tax as soon as the income arises.
Assessing and amending advance tax
If you are a self-employed person, the advance tax will be assessed on the basis of the profit generated by the business.
If you are a personal partner in a shared liability partnership, your advance tax will be assessed based on last year's profit.
New sole proprietorships and personal partners in new shared liability partnerships must therefore notify the Norwegian Tax Administration of their enterprise and state how much profit (or loss) they expect to make in the first year in Norway or on the Norwegian shelf.
If you have not received a letter concerning the payment of advance tax or if your tax assessment was too high or too low, you can change the advance tax yourself.
If you believe that your advance tax is wrong, you must explain why your business income has changed. You must document the new information. This documentation could for example be an overview of customers and invoiced amounts, the periods during which you have worked, expected future assignments or a winding-up notification sent to the Brønnøysund Register Centre.
Advance tax for self-employed persons and personal partners in shared liability partnerships must be paid in four instalments: 15 March, 15 May, 15 September and 15 November.
If you fail to make payments or if you pay any of the instalments after the due date, the entire remaining advance tax amount will fall due for payment immediately.
Have you received an advance tax assessment?
If so, you must pay advance tax to the International Tax Collection Office.
Account information for the payment of advance tax:
- Account number: 6345 06 23123
- IBAN number: NO33 6345 06 23123
- Swift address: NDEANOKK
- Bank: Nordea Bank Norge ASA, Cash Management, P O Box 1166 Sentrum, NO-0107 Oslo, Norway
If you have any questions concerning payment, you can contact the International Tax Collection Office.
Have you been assigned a local tax office?
If so, you will receive payment information in the post after you have submitted your application form concerning advance tax.
It is important that you become an online user; electronic communication is the default means of communication used by the Norwegian Tax Administration.
It is important that the correct mobile number and e-mail address are registered in your user profile in the ID portal and that your correct address is registered in the National Registry.