The tax return for businesses and the tax return for self-employed individuals must be submitted electronically. Find out what best suits your enterprise.
Option A: Tax return with income statements and additional forms
This is the most frequently used submission form in the recent years.
You must also submit any relevant additional forms.
Limited companies and NUF must submit: Income Statement 2
Option B: Tax return and Business Tax Return
The Business Tax Return is a submission form for self-employed individuals and limited companies with simpler tax affairs. We recommend that you use this option if it's suitable for your enterprise.
Important: The Norwegian Tax Administration assumes that the accounts have been prepared and balanced when you start the reporting process. If there are any incorrect amounts, we will not be able to calculate the correct amount of tax for your enterprise.
Option C: Simplified submission for enterprises with operating income of NOK 50,000 or less
As in previous years, most self-employed individuals with a low turnover can report this directly in the tax return for self-employed individuals.
No activity last year?
If you're a self-employed person, you must submit the tax return even if you've had no business activity last year. There are no exemptions for self-employed persons.
- You do not have to submit form RF-1098 if you owned unlet commercial property on 31 December last year and the pre-entered information is correct and complete. Otherwise, you must submit form RF-1098 "Formue av næringseiendom" (Tax value of commercial property – in Norwegian only).
- You must submit form RF-1098 "Formue av næringseiendom" in order to correct the property area that's pre-entered in the tax return, item 3.5 "Norwegian commercial property".
- If you sold agricultural property last year, you must submit form RF-1294 "Realisasjon av/fra landbrukseiendom" (Realisation of/from agricultural property – in Norwegian only)