The tax return and tax assessment notice

The tax return is made available every year in March/April. It’s an overview of your income, deductions, wealth and debt. When the tax return has been submitted, the Tax Administration will process it. When the tax return has been processed, we’ll prepare a tax assessment. If you have tax affairs both on the mainland and on Svalbard, you’ll receive two tax assessment notices.

The tax return

If you receive the tax return for wage earners and pensioners, you must check that the amounts stated in the tax return are correct. The tax return will include information from the mainland and Svalbard. You must divide income, deductions, wealth and debt into the right taxation areas yourself. 

The deadline for submitting the tax return is 30 April each year. 

Log in, check and submit your tax return: 

Open your tax return 

Help with changing your tax return 

If you move to Svalbard from abroad, you have a limited tax liability to Svalbard for the first 5 years. In this case, you’re ordinarily not obligated to submit a tax return if you only have salary income. The tax office can still require you to submit a tax return.  

The tax assessment

If you have tax affairs both on the mainland and on Svalbard, you’ll receive two tax assessment notices. One for the mainland and one for Svalbard. Any losses carried forward will show on the tax assessment.  

Loss carried forward 

If you have larger deductions than income in an income year, you can usually use the deductions in subsequent years. This is called a loss carried forward.  
 
A loss carried forward can be from both the mainland and on Svalbard. A loss carried forward on Svalbard cannot be used on the mainland, nor can a loss carried forward on the mainland be used on Svalbard. 

A loss carried forward on Svalbard cannot be offset against income in the withholding tax scheme for Svalbard.   

You can also have a separate loss carried forward in a business you run on Svalbard. 

Self-employed persons

If you receive the tax return for businesses, you must submit it by 31 May. 

Self-employed persons must submit the tax return, complete with any attachments, online.

If you have temporary residence, that is, if you’re resident on Svalbard for at least 30 consecutive days but for less than a year, and you run a business on Svalbard, you must specify your Svalbard income in your tax return.