Films about the tax return, the tax assessment and PAYE (Pay As You Earn)

Here you’ll find short films about the tax return, the tax assessment and the voluntary tax scheme PAYE (Pay As You Earn). These films have been made for foreign workers. 

The tax return and the tax assessment (general tax)

General tax in Norway is calculated according to a tax percentage that varies based on how much you earn during the year. You’ll receive a tax return in March or April every year. The tax return is meant to show what you owned and earned in Norway and abroad in the previous year. You’re responsible for checking that the amounts stated in the tax return are correct. If everything is correct, you do not have to do anything. If you make any changes, you must submit your tax return by 30 April.

After you have received your tax return, you’ll receive a tax assessment notice. The tax assessment notice will show whether you’ve paid too much or too little tax. If you have paid too little tax, you must pay back what you owe. If you have paid too much tax, you’ll receive a refund.

To see the subtitles, you must click on the CC button located in the lower right corner.

Learn more about the tax return and the tax assessment:

PAYE (Pay As You Earn) (simplified tax scheme)

Most foreign workers who are new in Norway will automatically become part of a voluntary tax scheme called PAYE (Pay As You Earn) when they apply for their tax deduction card. Under this scheme, you’re taxed at a fixed percentage that your employer deducts from your salary. You’ll not receive a tax return or a tax assessment notice. Instead, you'll receive a receipt for PAYE tax in the summer after the income year. The receipt shows how much salary and tax your employer has reported to the Tax Administration

If you do not want to join the PAYE scheme, you can opt out of the scheme and pay tax according to general tax rules.

To see the subtitles, you must click on the CC button located in the lower right corner.

Learn more about the PAYE scheme:

The tax return for self-employed persons and businesses

If you run a business in Norway, there are special rules. Watch the film about the tax return for self-employed persons and businesses.