Voluntary disclosure (tax amnesty)

If you have foreign income and/or wealth that you have not previously declared to the Norwegian Tax Administration, you can avoid additional tax by using the voluntary disclosure process (tax amnesty).

In recent years, the Norwegian Tax Administration has been receiving an increasing number of enquiries concerning voluntary disclosure. This has resulted in the Norwegian welfare state receiving an extra NOK 1.5 billion, and enabled individuals to tidy up their financial affairs.

Increases in income and/or wealth that apply to the past three income years must not be requested for voluntary correction. For these three years, you must change your tax returns yourself.

How to apply for voluntary disclosure

You must provide complete information on the wealth and/or income and state where it comes from. The information is submitted via the information form for voluntary disclosure, which you'll find at the bottom of this page. Attach documentation (read more about the documentation requirements in the overview of the various types of income and wealth).

The form must be submitted via the Norwegian Tax Administration's contact form in Altinn.

You can also submit this documentation later. The documentation can be sent to us in Altinn or by post:

Postboks 9200 Grønland
0134 Oslo

Mark the consignment "Voluntary disclosure".

Voluntary disclosure, known as a tax amnesty, is when you correct or complete information that has not previously been submitted or used in assessments, so that the correct amount of tax can be determined. This does not apply if the disclosure is the result of checks that will be or have been initiated, or if the tax authorities correct the assessment based on information that has been obtained from parties other than you. Previously imposed additional tax is not waived. It's a condition that you provide complete and accurate information when making the disclosure. You must also provide information on the origin of the wealth/income.

If the conditions for voluntary disclosure are met, the tax office will amend the assessment and issue a new tax assessment. Additional tax will not be imposed, but interest will be calculated on the tax that should have been paid. The Tax Administration will not report the matter to the police.

In the last few years, the Norwegian Tax Administration has experienced an increase in enquiries regarding voluntary disclosure. This has led to increased income for the Norwegian welfare state, and individual taxpayers have had the opportunity to get their financial affairs in order.

The tax office can change tax assessments dating back ten years


Contact us via chat or by telephone.

Talk to someone who is a specialist in voluntary disclosure.

Norway has entered into a number of agreements with other countries concerning exchange of information relating to tax cases. These agreements concern automatic exchange, individual tax cases, value added tax and country-for-country reporting. The purpose of these agreements is to combat tax evasion and international tax crime. Under these agreements, the Norwegian Tax Administration receives information from foreign tax authorities concerning Norwegian taxpayers’ financial capital and assets held in foreign financial institutions, as well as foreign income. They also enable the Norwegian Tax Administration to obtain information from banks, financial institutions, etc. and to find out who is behind companies that have been established there.

See the list of countries with which Norway has entered into an agreement