Deleting tax and duty claims
If you have tax and/or duty debt that you’ve been unable to pay over several years, you can apply to have all or part of your debt deleted. This is called waiving of debt.
You can apply to have your tax and/or duty debt waived on two grounds:
- consideration for you as the debtor (for example, if you have payment difficulties due to a death, very serious illness or similar)
- consideration for the public sector as creditor
The general rule is that you must pay your debts
The conditions for you to get tax and duty claims waived are very strict, but in some cases we can give you a payment deferral or we can waive all or some of your debt.
How to apply
- You must document that the illness or death makes paying your debts difficult.
- If you’re sick, you must document that you have a serious and chronic illness. 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
- Log in to the Tax Administration’s contact form
- Write “Application for partial/full waiver” in the enquiry or comments field.
- Complete the application and attach the relevant documents.
The application must include:
- the claims you want to be deferred or waived
- information about you and the members of your household
- information about and documentation of income
- information about and documentation of expenses
- information about and documentation of a death, illness or similar that is the reason for your payment difficulties
Your payment proposal must state that you will pay a part of your tax and/or duty debt that results in better debt coverage for us than continued enforced collection would. This is called waiving out of consideration for the public.
All of the following conditions must be met in order to get a payment agreement:
- You’re unable to pay the claims in the ordinary way.
- The application must include an offer of payment and all of your tax and duty claims.
- Your payment proposal must represent your best possible offer.
- Your payment proposal must result in better debt coverage for us than continued enforced collection would.
- Any decision to waive the claims must not be offensive or likely to reduce the general willingness of the public to pay outstanding debts.
For claims older than ten years these conditions apply:
- The due dates for the claims must be more than ten years back in time.
- We will not receive any substantial debt coverage by continuing enforced collection.
- Any decision to waive the claims must not be offensive or likely to reduce the general willingness of the public to pay outstanding debts.
How to apply
- Log in to the Tax Administration’s contact form
- Write “Application for partial/full waiver” in the enquiry or comments field.
- Complete the application and attach the relevant documents.
The application must include:
- the claims you want to be deferred or waived
- the payment offer you have proposed
- information about you and the members of your household
- information and documentation about income
- information and documentation about expenses
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.
Legal sources
Waiving out of consideration for the debtor, see the Tax Payment Act, section 15-1 (Lovdata) (in Norwegian only)
Waiving out of consideration for the public as creditor, see the Tax Payment Act, section 15-2 (Lovdata) (in Norwegian only)
The Tax Administration’s guideline for waiving out of consideration for the public sector as creditor (in Norwegian only)