Advance tax for private individuals

As a rule, all individuals liable to tax to Norway who have income or wealth on which tax is not deducted, must normally pay advance tax. To ensure that your advance tax is correct, you must update your tax deduction card.

Does this apply to me?

If your income or wealth is taxable, we usually deduct tax from your income. If the percentage rate for deductions from your income is very high, or if you do not have an employer, you must pay advance tax.

Income from which tax is not deducted can be, for instance, high rental income or your gains from the sale of shares. 

If you’re a self-employed person and have profits, you must also pay advance tax. Read more about advance tax for sole proprietorships.

What you need to do

You must state all your income and wealth on which tax has not been deducted in your tax deduction card so we can calculate your advance tax.

You can change your tax deduction card as many times as you want. You should therefore start by stating the income or wealth that you think is correct and then update the tax deduction card during the year if necessary.

Log in:

Once we’ve calculated how much advance tax you must pay, we usually send you an invoice four times per year. If your advance tax is below NOK 2,000, you’ll receive only one invoice for the entire year.

The deadlines for paying advance tax are:

  • 15 March
  • 15 June
  • 15 September
  • 15 December

We’ll take weekends and holidays into account.

You’ll receive the invoice in your online bank if you use eFaktura (eInvoice). If you do not use eFaktura, you’ll receive it in your Altinn Inbox. If you’ve reserved yourself from online communication, we’ll send the invoice by post. You’ll receive the invoice approximately three weeks before the payment deadline.

If you do not pay an invoice by the deadline, the advance tax for the rest of the year falls due. 

If we’ve not received the payment for a period within 7 calendar days after the deadline for paying advance tax, we’ll send you a notice of enforced collection of the remaining advance tax for the entire year.

The payment deadline will then be 14 days. This means that if you do not pay by this deadline, we can enforce the collection of your advance tax by making deductions from your income or place an attachment on something you own. Interest on overdue payment is charged in addition.

Once your tax deduction card for the coming year is ready, you must log in and check that the information appears to be correct. You’ll be notified by email or text message when it’s ready.

We use the figures from your tax assessment from two years ago to calculate the advance tax, and your financial situation may have changed since then.

In case of changes to your income or wealth, you must log in to your tax deduction card and update the amounts.

You can change your tax deduction card and have the advance tax calculated again as many times as you want by 15 December. If you want to change your tax deduction card for the current year after 15 December, you must use a form to contact us.

If you change your tax deduction card after receiving an invoice for advance tax, we may not be able to approve the change in time before the payment deadline.

  • If we approve the change, you must change the amount in the invoice to the new amount to pay that period. We’ll not send a new invoice.
  • If we do not approve your change, or if we’re unable to answer you before the payment deadline, you must pay the whole amount that is stated on the invoice.

If you’ve changed the advance tax to NOK zero in your tax deduction card, you can delete the invoice from your online bank without paying it.

If you pay a too high amount, you can pay a lower amount the next time the advance tax falls due. If you paid too much for the final payment in a year, you’re likely to receive a tax refund.

If you pay a too low amount, you can pay a higher amount the next time the advance tax falls due. If this applies to the final payment for the year, you can pay additional advance tax before 31 May the next year, or you can pay the underpaid tax.

Specific information if you

If you change your tax deduction card after receiving an invoice for advance tax, we may not be able to approve the change in time before the payment deadline.

If we approve the change, you must change the amount in the invoice to the new amount to pay for the period. We’ll not send a new invoice.
If we do not approve your change, or if we’re unable to answer you before the payment deadline, you must pay the whole amount stated on the invoice.
If you’ve changed the advance tax to NOK zero in your tax deduction card, you can delete the invoice from your online bank without paying it.

If the amount you pay is too high, you can pay a lower amount the next time the advance tax falls due. If you paid too much for the final payment in a year, you’re likely to receive a tax refund.

If the amount you pay is too low, you can pay a higher amount the next time the advance tax falls due. If this applies to the final payment for the year, you can pay additional advance tax before 31 May the next year, or you can pay the underpaid tax.

If you want to apply for a change to your advance tax, you must contact us via this form or by post.

Postal address:
Skatteetaten
Postboks 9200 Grønland
0134 Oslo

Once we have calculated your advance tax, you can as both an employee and a self-employed person, change the allocation between advance tax and deducted tax. You can do so by opening your tax deduction card and tick the box for changing the allocation of advance tax and deducted tax. You can make adjustments and have more tax deducted from your salary and pay less advance tax, or vice versa. The total tax you pay stays the same.

If you find that you’ve not paid enough advance tax during the year, you can pay additional tax by 31 May the next year. Then you’ll not have to pay any interest on the amount you owe. This additional payment is called additional advance tax.

See how you pay additional advance tax.

If you have problems paying your advance tax by the deadline, you should consider whether the information in your tax deduction card is correct. If you have payment difficulties, you have several options.