Tax return for advance assessment of foreign employee
Foreign employees who:
- are not tax residents in Norway
- have limited tax liability on pay for work carried out in Norway
can choose to submit RF-1038 and pay tax to Norway upon termination of their work-related stay in Norway.
Complete and send in the form as an attachment using our Contact form or by post to The Norwegian tax administration:
Postboks 9200 - Grønland
The advance assessment scheme applies to the following types of employees only:
- Foreign employees who have stayed in Norway for a maximum of 183 days during a 12-month period
- Foreign employees who have stayed in Norway for a maximum of 270 days during a 36-month period
Tax treaties concluded between Norway and other states may in some cases limit an employee’s tax liability. If you are in doubt as to whether or not you are liable to taxation in Norway, you should contact the Norwegian Tax Administration.
Advance assessment can only be claimed for wage earnings. If you have any other type of income, you must submit an ordinary tax return in the year following the year in which you earned such income.
PAYE (Pay As You Earn) for foreign workers
If you’re taxed under the PAYE scheme, which took effect from 1 January 2019, and you submit your tax return for advance assessment for the 2019 income year, this will be interpreted as if you want to opt out of the PAYE scheme and pay tax according to the general tax rules. You cannot go back to the PAYE scheme in the relevant income year, regardless of the reason why you opted out of the scheme - also if you made a mistake. At the turn of the year, you can choose to re-join the scheme.