Usually, overpaid tax will be repaid in connection with the tax assessment for the income year in question. Any interest accrued on the overpaid amount will be included when the amount is repaid to you. You’ll receive the tax assessment when the Tax Administration has processed your tax return.

Special circumstances

If you're granted an exemption card or a reduced deduction during the year, you can, subject to certain conditions, apply for repayment of the tax that has already been deducted. This only applies in circumstances where you find yourself in an unforeseen, acute situation of obvious financial challenges, which cannot be helped in any way other than being paid the deducted tax before the ordinary tax assessment. On such payments, you will not receive any accrued interest on the overpaid amount.

Your application must include:

• Information about the reason why you need repayment before the ordinary tax assessment.
• Your national identity number or D number. For a foreign bank account, you must include the IBAN (International Bank Account Number) and BIC (SWIFT address) numbers.The bank account number for the payment. 

You must also include a certified copy of your passport (or another form of photo identification) and documentation showing that you own or are authorised to use the account.

If you live in a country that does not use IBAN/BIC, you must provide the necessary information about your bank account as well as the bank’s name and address. Check with your bank to find out what information is required.

How to submit the application

You can log in, attach the application and submit it to us, or you can send it by post to: