Once your tax return has been processed, you'll receive a tax assessment notice.
The tax assessment notice will state whether you've paid too much or too little tax. If you've paid too much tax, you'll be refunded the excess amount. If you've paid too little tax (underpaid tax), you must pay the amount that you owe. Tax assessment notices will be made available during the period June to October in the year after you performed the work in Norway.
When you receive your tax assessment notice, you must check that the information given in it is correct.
Even if you submit an amended tax return or appeal against your tax assessment, you must still pay any underpaid tax by the deadline.
Changes to your tax basis
If you believe your tax assessment contains errors, such as the income, wealth, deductions or tax or duty calculations, you can correct the errors yourself. You can do this by re-submitting your tax return with the necessary changes. After the deadline for submitting the tax return has passed, you have three years to report any changes. You can re-submit your tax return several times.
As an online user, you can change your tax return online.
If you aren't an online user, you can send your amended tax return by post. You'll find the address to send it to on your tax assessment notice.
Appealing against tax deduction errors or omissions
If you discover withholding tax errors or omissions on your tax assessment notice, you must submit an appeal to the tax collector in your municipality. You'll find the tax collector’s address on your tax assessment notice. The deadline for receipt of appeals is three weeks after you receive your tax assessment notice.
In January, your employer will give you a summary showing the income, deductions and withholding tax that have been reported to us for the past year (calendar year). If you're an online user, you'll find this information in the form entitled “My income and employments” in Altinn. You can use this form to check your tax assessment notice.
If you've paid too much tax, the refund will be repaid within three weeks after the date stated in the top right-hand corner of your tax assessment notice. The refund will be transferred to the account we have registered for you.
If we don't have your account number, we won't be able to pay you your refund.
You can change the account number yourself if needed. To ensure you get your tax refund paid into the right account, you must change or register a new account as soon as possible.
You can also contact the tax collector in your municipality to register or change your account number.
If you’ve received your tax assessment notice from the International Tax Collection Office, you can use the form Bank Account Details.
If you've received your tax assessment notice from the Norwegian Tax Administration, you can use the Account information form.
Seafarers resident abroad will only be refunded amounts they are owed in excess of NOK 2000.
If your tax assessment notice shows that you've paid too little tax, you must pay the amount you owe.
If the final amounts for your income and your deductions differ from what was used as a basis for your tax deduction card, you may have paid too little tax. You're responsible for ensuring that the basis in the tax deduction notice is correct.
If you're an online user, you'll be sent an invoice with payment information and a due date in Altinn. If you aren't an online user, you'll be sent an invoice with a due date in the post.
The due date is three weeks after your tax assessment notice is sent out. If you owe more than NOK 1000, you can pay half the amount within three weeks and the rest within eight weeks.
You don't have to pay underpaid tax amounting to less than NOK 100.
Our information about you are confidential. This means that we can't give information about your tax matter to someone else. If you want someone else to get information about your case, you must send us a power of attorney in writing.
Contact the tax collector in your municipality for more information about power of attorney for tax assessment notice and refund.
If you have received a tax assessment notice from the International Tax Collection Office, you can use our power of attorney form, or you can make your own tekst.
If your power of attorney concern refund paid to a bank account that does not belong to you, all information about the power of attorney account must be included.
When we receive a power of attorney bank account, we contact you giving the power of attorney before we register a new account for refund. This means that it will take at least 4 weeks before we can use the bank account for payment of your refund.
Have you paid tax in another Nordic country?
If you've paid tax on the income we used as a basis for your tax assessment notice in another Nordic country, you must contact the Norwegian Tax Administration or the local tax authorities in the other country and ask for the tax you've paid to be transferred to Norway.