Advance tax for private limited companies (AS) and others

Non-personal taxpayers such as private limited liability companies, mutual funds and banks must pay advance tax. Advance tax is paid to the tax collector in the municipality in which the registered office is situated.

Payment of advance tax

Advance tax falls due for payment in two equal instalments. 15 February and 15 April in the year after the income year. Notice of the advance tax notification will be sent by e-mail to the address registered under the company's contact details in Altinn.

  • Each advance tax instalment will generally be set to half the most recently assessed tax amount, where appropriate either increased or reduced by the percentage rate stipulated by the Ministry of Finance.
  • Advance tax is not levied when the resultant tax is expected to amount to less than NOK 2,000.
  • Non-personal taxpayers receive their advance tax notification electronically in January. Notice of the advance tax notification will be sent by e-mail to the address registered under the company's contact details in Altinn
  • Advance tax is paid to the tax collector in the municipality in which the registered office is situated.

Amending or reducing of advance tax

You who represent non-personal taxpayers, such as accountants, general managers and owners can change the advance tax from the middle of January until September.

Underpaid tax

When the assessment has been completed, any underpaid tax will be set to the difference between the assessed advance tax and the actual assessed tax.

  • Interest will be added to any underpaid tax as stipulated by the ministry (interest surcharge).
  • The interest will fall due for payment on the same date as the underpaid tax.
  • You can avoid the interest surcharges by paying more advance tax than the assessed amount (surcharge advance).
  • The payment must be made by 31 May in the year after the income year and should not be reported to the tax office.