Waving of tax

If you have tax debt that you over several years have been unable to pay, you can apply to have all or part of your tax debt deleted. This is called waiving tax.

You can apply to have your tax debt waived on two grounds:

  • due to personal circumstances
  • out of consideration for the public

The general rule is that you must pay your taxes

The conditions for you to get your taxes waived are very strict, but in some cases we can give you a payment deferral or we can waive all or some of your tax debt.

How to apply

  • You must document that the illness or death makes paying your debt difficult.
  • If you’re sick, you must document that your illness is serious and permanent. You must also document that there’s a connection between your illness and your payment difficulties.

This is called waiving out of consideration for you as debtor.  

How to apply

  1. Log in to the Tax Administration’s contact form
  2. Enter “Application for partial/full waiver” in the free text field.
  3. Complete the application, and attach the relevant documents.

The application must include:

  • Which claims are you applying to have deferred/waived?
  • Information about the applicant and household
  • Information and documentation about income
  • Information and documentation about expenses
  • Information about a death, illness or similar which is the reason for your application

The proposal must be that you pay such a significant portion of your tax debt that standard collection of the whole debt would not be profitable for us. This is called waiving out of consideration for the public. There are strict requirements for documentation of your income and expenses.

The following conditions must be met:

  • It’s not possible for you to make the payments in the ordinary way.
  • You must propose a repayment plan, and the proposal must be the best you can offer.
  • The proposal must result in a quicker payment than our collection proceedings, such as attachment of earnings or attachment proceedings.

How to apply

  1. Log in to the Tax Administration’s contact form
  2. Enter “Application for partial/full waiver” in the free text field.
  3. Complete the application, and attach the relevant documents.

The application must include:

  • The payment offer you have proposed
  • Which claims are you applying to have deferred/waived?
  • Information about the applicant and household
  • Information and documentation about income
  • Information and documentation about expenses

Need help?

  • If you have other, large debts to other creditors than the Tax Administration, you can apply for debt settlement. Read more about debt settlement at the police’s website (in Norwegian only).
  • NAV can also offer financial advice and debt counselling (in Norwegian only).
  • Tax Assistance is a unit in the Tax Administration that helps taxpayers that find themselves in a difficult situation. The goal is to find a solution that can improve the situation and make the taxpayer able to pay the correct tax