Important information
Det du ser på denne siden er en test-versjon. Denne er under arbeid, og testes og kvalitetssikres nå internt i Skatteetaten.
Important information
This page is not available in English.
TEST - Forskuddsskatt for privatpersoner
Har du skattepliktig inntekt eller formue du ikke blir trukket skatt av, skal du som regel betale forskuddsskatt. Det kan gjelde privatpersoner som har høy formue eller inntekter som det ikke trekkes skatt fra, for eksempel høye utleieinntekter eller gevinst på aksjer du har solgt.
Du skal også som regel betale forskuddsskatt dersom du driver selvstendig næringsvirksomhet:
What would you like to do?
If you're a private individual with great wealth or high income from which no tax has been deducted, for example in the form of high rental income or gains on shares that you’ve sold, you can:
log in and apply for advance tax.
When completing the application form
You must enter the amount of income or wealth for which you must pay advance tax. We’ll calculate the amount of advance tax you must pay.
If you don’t know the exact amount of income/wealth, you must estimate as best you can. Also check that the other information about income and deductions is correct. Examples of other information are employment income and interest on debt.
Those who pay advance tax usually receive a payment form four times a year. You’ll receive these in your Altinn inbox or in your online bank.
If you've not received an invoice, you can find the account number and create a KID number.
No new invoices are sent out in the event of a change after the original invoice has been sent out.
If you’ve made changes
If you logged in and changed the advance tax after receiving an invoice in your online bank, you can change the amount on the invoice before paying it. If the advance tax is set to NOK zero, you can delete the invoice from your online bank without paying it.
Payment deadlines
- 15 March
- 15 June
- 15 September
- 15 December
Make sure you pay your advance tax before the deadline
When an instalment is not paid by the payment deadline (the due date), the advance tax for the entire year must be paid. This means that the entire advance tax for the current year can be collected by attachment proceedings or deductions from your salary, pension or benefits. Interest on overdue payments is charged in addition. Interest accrues from the due date and until the payment has been made.
We will then send you a notification.
How much advance tax do you have to pay?
You're obliged to pay advance tax based on expected income and/or wealth.
On the application form, you’ll see the calculation of advance tax and any percentage rate for the tax deduction card at the bottom of the page.
The Norwegian Tax Administration uses the information about your income and wealth from the previous tax assessment to calculate your advance tax.
If your income or wealth is lower or higher than expected, you should change your advance tax to avoid paying too much or too little advance tax.
You must estimate the amount of income or wealth you expect to have this year as best you can. Also check that deductions are listed correctly.
Mer informasjon om forskuddsskatt
You can adjust the allocation between advance tax and tax deductions. For example, you can adjust to a higher tax deduction on your employment income and lower advance tax amount, or vice versa. You cannot change the advance tax amount so that it’s lower than what you’ve already paid in advance tax this year. Adjustments between advance tax amounts and percentage tax deductions do not change the total calculated tax this year.
You must log in to make adjustments to advance tax and tax deductions. When you’re logged in, you’ll find the field for adjusting the advance tax at the bottom of the page - see below.
View the amount you have paid in advance tax
You can check how much you’ve paid in advance tax by logging in to View your claims and payments
You'll receive one total advance tax amount, one tax return and one tax assessment.
Previously, your advance tax, tax return and tax assessment was issued from every municipality in which you were tax liable. Now, you’ll receive one claim that comprises all your tax affairs.
If you have any questions about advance tax, or if you want to apply to change your advance tax, print form RF-1102 and send by post to:
Postal address:
Skatteetaten
Postboks 9200 Grønland
0134 OSLO
Print form RF-1102 - Application to change tax deduction card/advance tax
The paper form contains a range of items. You only have to fill in the items that are relevant for you.