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Frontpage of the norwegian tax administration
Startside til skatteetaten
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  • Person
    • Person frontpage
    • Taxes
      Tax deduction card, tax return, tax assessment, help to get the taxes right.
      • Taxes frontpage
        Tax deduction card, tax return, tax assessment, help to get the taxes right.
      • Tax deduction cards, exemption cards and advance tax
        Tax deduction cards, exemption cards and advance tax. You can order, change or find relevant information here.
      • Tax Return
        Everyone who receives a salary, pension or disability benefit will receive a tax return in April. You can view, change or submit your tax return here.
      • Tax assessment
        Once your tax return has been processed, you will receive your tax assessment notice. Here, you can view your tax assessment, make changes or appeal and find out more about any underpaid tax.
      • Calculate your tax
        Enter estimated income, capital and allowances to calculate your tax
      • Help to get the taxes right
      • Tax dates and deadlines
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    • Duties
      Car and vehicle duties, purchases from abroad, document tax.
      • Duties frontpage
        Car and vehicle duties, purchases from abroad, document tax.
      • Cars and other vehicles
      • Purchases from abroad
      • Document tax
        Document tax is a tax that is payable when registering documents that transfer rights to real property.
      • Duties for businesses and organisations
        VAT, excise duties, etc.
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      Moving, marriage, birth, death, change name, certificates and more.
      • National Registry frontpage
        Moving, marriage, birth, death, change name, certificates and more.
      • Moving
      • Marriage and cohabitation
      • Birth and name selection
      • Registration of and changes in information in the National Population Register
      • Registering a death
        When someone dies, the hospital or a doctor will issue a death certificate. A death certificate is a form of medical certificate about deaths.
      • Tips om avvik i Folkeregisteret
      • Reporting errors in the National Registry
        The National Registry is Norway's largest and most important register of personal information. The information in the register is used by third parties to carry out functions and services. It is essential for registered citizens and society as a whole that the National Registry has correct information.
      • Certificates and information
      • Om Folkeregisteret
        Modernisering av Folkeregisteret. Overtredelsesgebyr.
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    • Foreign
      Here you as a foreign national can find relevant information about what you have to do if you want to live or work here.
      • Foreign frontpage
        Here you as a foreign national can find relevant information about what you have to do if you want to live or work here.
      • Are you intending to work in Norway?
        As an employee in Norway, you must have a tax deduction card, submit tax returns and receive tax assessment notices.
      • Norwegian identification number
        In Norway, the public authorities and other organisations require you to have a Norwegian identification number.
      • You must notify us when you move
        You are obliged to notify us when you move to ensure that your address in the National Registry is correct.
      • Using a foreign-registered vehicle in Norway
        Find out whether you can use a foreign-registered vehicle in Norway.
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  • Business and organisation
    • Business and organisation frontpage
    • Taxes
      • Taxes frontpage
      • Advance tax
      • Tax return for businesses
      • Tax assessments for self-employed persons
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    • VAT and duties
      • VAT and duties frontpage
      • Value Added Tax - VAT
      • Purchases of goods from abroad
      • Motor vehicle taxes
      • Excise duties
        Chocolate, sugar, alcohol, etc.
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    • Reporting and industries
      • Reporting and industries frontpage
      • The a-melding
        Who's obliged to submit, guidance, form and deadlines
      • Aksjonærregisteroppgaven
        Hvert år skal alle hendelser og transaksjoner samles i aksjonærregisteroppgaven som leveres til skatteetatens aksjonærregister
      • Industries with special regulations
      • Third party data
      • Tax return for businesses
      • Financial activity tax
        Finansskatten gjelder i utgangspunktet alle arbeidsgivere som utøver aktiviteter som omfattes av næringshovedområde K - Finansiering- og forsikringsvirksomhet.
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    • Start and run
      • Start and run frontpage
      • New as a business
        Good preparations, planning and knowledge are prerequisits to establish a viable business. The most important decisions are made at the beginning. At the beginning there are many duties, tasks and deadlines you need to know about.
      • Am I self-employed?
        There is no clear definition in the law of when someone is considered to be self-employed. Hobbies are tax-free, while commercial activity is taxable.
      • Rutiner, regnskap og kassasystem
        Har du årsregnskapsplikt og/eller plikt til å levere næringsoppgave til fastsettingsmyndighetene eller merverdiavgiftsoppgave til avgiftsmyndighetene, har du bokføringsplikt.
      • Deadlines, certificates and accounting
        You may be required to pay additional tax if you do not provide accurate and complete information in your tax return. If you fail to meet the deadline, you risk receiving an enforcement fine. If you still do not submit the information, we may impose a non-compliance penalty.
      • Order certificates and access to data
      • Avslutte bedrift
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    • Employer
      • Employer frontpage
      • Tax deduction cards and tax deductions
        As an employer you have to retrieve your employees' tax deduction cards and deduct tax on their salary payments.
      • The a-melding
        Who's obliged to submit, guidance, form and deadlines
      • Employer's national insurance contributions
      • Staff register
        Catering establishments, hairdressers, beauticians, car repair workshops and businesses in the car care sector must keep a staff register.
      • The role of employer
        As an employer, you have an extra responsibility for your employees.
      • Create KID as an employer
        Here, you can create a KID number for paying employer’s national insurance contribution, withholding tax, garnishment, artist tax and financial activity tax.
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    • Foreign
      Information for foreign nationals in Norway that explains what you'll need to do in order to run a business here.
      • Foreign frontpage
        Information for foreign nationals in Norway that explains what you'll need to do in order to run a business here.
      • Foreign limited companies
        To run a company in Norway, you must register your company with the relevant Norwegian authorities, report certain information concerning employees, pay tax, submit tax returns and receive tax assessment notices.
      • Self-employed persons
        If you run a sole proprietorship in Norway, you must register your enterprise, report contracts, pay tax, submit tax returns and receive tax assessment notices.
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  • Rettskilder
    • Rettskilder frontpage
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      • Rettskilder per emne frontpage
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      • Rettskilder per type frontpage
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      • Skattedirektoratets meldinger
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      • Rundskriv, retningslinjer og andre rettskilder
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  4. Employment, benefits and pensions
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Pension and disability benefit

  • Tax rules for pensioners

    Here you will find information about tax rules for pensioners
  • Tax deduction card for pensioners

  • Scheme concerning tax-favourable individual pension saving

    Scheme concerning tax-favourable individual pension saving was introduced from 1 November 2017. This scheme will replace former individual pension saving scheme ( former IPS)
  • Spouses with small pension

    Spouses and spouse-equivalent cohabitants, where one of them receives a low pension, may reduce their overall tax in certain cases.
  • Disability benefit

    Disability benefit from the Norwegian National Insurance Scheme and disability benefits from other schemes will be taxed in the same way as salary income.
  • Pension and disability benefits from abroad

    This information is meant for residents in Norway who receive pension and/or disability benefits from abroad.
  • Resident abroad

    Information for persons resident abroad who receive pension from Norway.
  • The special allowance for slight impairment of earning capacity

    This applies only to taxpayers who have a slight impairment, but are not entitled to disability benefit or other state benefits
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