If your tax assessment indicates that you get a tax refund, this means that you have paid too much tax and will receive a refund.
If you’re due a refund, you will receive a payment soon after you receive your tax assessment notice. It may take up to three weeks, but many people receive the payment into their account the same day.
Amounts under NOK 100 will not be refunded.
The tax return you received in March/April will state the account where we'll pay your refund. If you have not specified an account, we'll send you a giro for payment in the post to the address registered in the National Registry.
You can change the account number yourself if you need to. Be sure to make the change as soon as possible in order to get the refund in the right account.
You can also contact the tax collector in your municipality. The tax collector in your municipality is responsible for making sure you get your refund, or for collecting your underpaid tax.
If the refund amount shown on your tax assessment notice differs from the amount you actually received, this may be because the tax collector has offset outstanding claims against the amount you were owed.
This is a settlement method whereby two claims are offset against each other.
You'll then receive a letter from the tax collector stating the amounts that have been reclaimed through offsetting.
If you owe:
- tax or interest on overdue payments for previous years,
- tax to other municipalities, or
- have unpaid maintenance contributions, value added tax, inheritance tax, property tax, or
- have other arrears to the state or municipality, e.g. fines or municipal taxes,
the tax collector or the Norwegian Tax Administration (or other authorities that administers such claims) may cover their claims by offsetting them against your tax refund.
If you have any questions concerning this, contact the tax collector in the municipality where you pay tax. The tax collector will
- answer questions concerning offsetting,
- tell you which claims have been covered,
- who requested offsetting.