Tax return for self-employed persons
The deadline for submitting the tax return for wealth and income tax – personal self-employed persons, etc. is 31 May every year.
If you discover errors or receive new or delayed information, you can still change and submit the tax return for previous years.The form Amend wealth and income tax must be used.
Everyone who has received a tax return for self-employed persons and run a business must submit the tax return for self-employed persons, etc.
Some information in the tax return is pre-completed. The tax return was available in your inbox on 31 March.
Persons who run a business must in addition to their tax return submit an income statement.
The first time you open the tax return you'll be asked to select an income statement.
If you're unsure of which one to choose, you can read more about them by clicking the links below:
- Business Tax Return
- Income Statement 1
- Income Statement 2
- Income Statement 5 for businesses with limited accounting obligations and businesses assessed as partnerships with no accounting obligations
- Income statement for visual artists
How to fill in
- Start-up help for businesses
- How to complete the tax return for sole-proprietorships
- How spouses share income from a joint business
- How to calculate tax for multi-unit buildings
If you're an online user and you're self-employed, you must submit a tax return for self-employed persons. Some self-employed persons receive tax returns for wage earners and pensioners. Find out what you must do.
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.
If an authorized accountant or auditor has completed your tax return, you'll find the tax return in your inbox on altinn.no – For processing by me. You must check and sign the tax return.
Log in to Altinn, open your tax return, check that the stated information and attachments are correct and complete. If they are, "sign" and submit the tax return online on Altinn.
- Businesses can apply for extended deadline by 30 days. If the tax return is submitted after the deadline, an explanation for the late submission must be attached.
- Accountants and auditors can apply for extended deadline by 30 days on behalf of up to 10 percent of their client portfolio. The application must concern named taxpayers. Apply for deferment on behalf of clients here.
- Spouses of self-employed persons who are not self-employed themselves do not need to apply for extention of the deadline. Spouses will automatically be granted the same extended deadline as the self-employed person.
No extentions will be granted beyond 30 June. If the tax return is submitted after the deadline, an explanation for the late submission must be attached.
If you are unable to submit within the deadline, you may be issued with an enforcement fine.
If you notice errors in your tax return, you may correct the tax basis yourself. You can still make corrections after you've received the tax assessment notice. You may submit a correction several times, but the correction must have been submitted no later than 3 years after the deadline for submitting the tax return.
If the tax basis was assessed by the tax authorities, it can only be changed by submitting a written appeal.