Payment agreement or deferment for taxes and duties
The main rule is that taxes and duties must be paid by the due date. Private individuals and self-employed persons can apply for a payment agreement, but there are strict requirements for being granted one.
A payment agreement can be an agreement to defer payment, to pay in instalments, or a combination of both.
You can apply for a payment deferral or payment agreement for
- tax and/or employer’s national insurance contributions
- value added tax
- excise duties, motor vehicle taxes, import and export duties, and annual weight-based motor vehicle tax
In practice, it’s more difficult for a person running an active business to be granted a payment agreement. This is to avoid distorting competition in the market.
Important information
Please note that we cannot stop collection while we’re processing your application, and that interest on overdue payment will accrue from the due date until the claim is paid.
How to apply for a payment agreement
To be granted a payment agreement, all the following conditions must be met:
- You're unable to pay the claims in the usual way.
- You must propose a payment plan, and it must be the best you can offer. The payment plan must include all overdue claims from the Tax Administration.
- The payment plan must be more favourable for the Tax Administration than it would be if we were to proceed with the collection.
- The payment agreement cannot be considered offensive or reduce the general willingness of the public to pay outstanding debts. The Tax Administration will consider this.
- An explanation of why you cannot pay on time or in the usual way.
- A proposal for a payment offer or repayment plan. Your payment proposal must represent your best offer.
- An overview of the household’s income and expenses.
The application must include all your tax and duty claims.
Examples of expenses you must document and how to document them
- home mortgage – instalment amount, repayment period, and who owns the loan
- house rent – copy of the rental agreement or specified invoice
- property insurance – insurance agreement or specified invoice
- municipal taxes – copy of invoice
- childcare (SFO/AKS or child day care centre) – copy of invoice
- child maintenance – copy of maintenance agreement and proof that the maintenance is being paid
- that you’re a student if that’s the case – copy of a confirmation that you’re a student and a confirmation from Lånekassen that you receive/do not receive student loans
If you're not an online user or you cannot submit all your attachments online, you must send us the application on paper. That means it will take longer before you receive a reply to your application.
You can download a PDF version of the application form (Norwegian only) and fill it out by hand. Send the application to:
Skatteetaten
Postboks 9200 Grønland
0134 Oslo
Norway
Who can apply?
- private (AS) and public limited companies (ASA)
- Norwegian-registered foreign companies (NUF)
- sole proprietorships (ENK)
If you have serious debt problems
- If you have large debts to other creditors as well as to the Tax Administration, you can apply for debt settlement. Read more about debt settlement on the police’s website.
- NAV can also offer financial advice and debt counselling.
Tax Assistance is a unit in the Tax Administration that can help taxpayers when they find themselves in difficult personal circumstances. Their aim is to find a solution that can improve the situation and enable the taxpayer to pay the correct tax.