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.

Sole proprietorships must submit the new tax return for businesses

This year, sole proprietorships will receive the tax return in a new format and must submit it via an accounting system or skatteetaten.no. In the new tax return, all the income statements and attachment forms has been replaced with a business information statement attached to the tax return.

The guidance on this page therefore only applies to those who cannot submit the tax return in new format yet.

This year, this applies to all private limited companies and other legal structures that must submit via an accounting system and in Altinn as they used to.

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

You get relevant help and guidance when you log in and fill in your tax return, whether you do it in your accounting system, on skatteetaten.no, or in Altinn.

In the guide you will find help to completing the form online i Altinn.

You need to submit electronically. Businesses can use the paper form as a preparation and guide for completing the form online i Altinn.