The payment and payment agreement services will not be available from 12:00 on 31 December to 10:00 on 5 January

As of 1 January 2026, new debt collection rules will take effect and several collection authorities will be merged into one: the Collection Authority. We are therefore rebuilding and updating skatteetaten.no for a few days from and including 1 January.

Cost of living expenses

If we must carry out enforcement proceedings and make deductions from your income, you shall still have sufficient funds to cover your cost of living expenses.

When calculating the deduction, we ensure that you have enough money to cover necessary living and housing expenses. Therefore, you must send us documentation of housing expenses and costs for childcare and child maintenance.

The rates for cost of living expenses are determined by the Ministry of Children and Family and are intended to cover other expenses, such as for food and drink, clothing, shoes, electricity, heating, health, hygiene, phone, newspapers, public transportation, groceries, and furniture.