Advance payment of tax – foreign self-employed persons
If you’re a self-employed person or participating in a private limited company, you must pay advance tax. This means that you pay the tax as soon as the income arises.
Assessing advance tax
If you’re already a self-employed person in Norway or participating in a private limited company, you’ll receive a tax deduction notice that shows your advance tax calculations based on your business income as stated in your latest tax return.
If you’ve just started out as a self-employed person or as a participant in a new private limited company, you must report your enterprise to the Norwegian Tax Administration. You must apply for advance tax if you expect to see a profit your first year.
If you receive a salary income in addition to profit from business income, a tax deduction card and advance tax will usually be calculated for you.
Changing advance tax
If you have not received a tax deduction notice regarding advance tax, or if the tax you have to pay according to your tax assessment is too high or too low, you can apply to have your advance tax changed.
Paying advance tax
Advance tax must be paid in four instalments: 16 March, 15 May, 15 September and 16 November. If you do not pay, or if some of your instalment payments are late, the entire or remaining advance tax fall due immediately.
You'll be sent payment forms before each due date with the account number and KID number (customer identification number).
If you do not receive payment forms, you can still pay by using the information below:
If your advance tax is assessed by the International Tax Collection Office
Then you must pay the advance tax to:
- Account number: 6345 06 23123
- IBAN: NO33 6345 06 23123
- Swift address: NDEANOKK
- Bank: Nordea Bank Norge ASA, Cash Management, Postboks 1166 Sentrum, NO-0107 Oslo, Norge
If you have questions regarding the payment, you can contact the International Tax Collection Office.
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Please make sure your mobile phone number and e-mail address are registered correctly in your user profile in the ID portal, and that your correct address is registered in the National Population Register.