Important information

This year, most private individuals will receive a completely new tax return. If this applies to you, you should not complete this form. Instead, you should log in and enter the information directly in your tax return. If you’re not sure which tax return you’ve received, you can read more about the different formats of the tax return.

Form RF-1147

Deduction for tax paid abroad by a person (credit)

Persons deemed to be resident in Norway for tax purposes under Norwegian domestic law and any applicable tax treaties may claim an allowance against Norwegian assessed tax for the tax that is paid abroad.

This form is part of the tax return. This means that you must log in and complete it electronically. If you are an employee or pensioner and submit your tax return on paper, you can use this form. If you choose to submit on paper, you’ll not receive your tax assessment notice until August, at the earliest.

Credits are limited to the lower of the Norwegian assessed tax for the tax that you paid abroad.

Guidance to completing the form

Paper forms

Paper forms and guidance for previous years

You can use the older forms as a guide if you need to change something in previously submitted tax returns.

You can still change and re-submit the tax return for wage earners and pensioners and the tax return for sole proprietorships with attachment forms for 2018 and 2019 if you discover errors, or if you’ve received new or delayed information.