What to do if you’ve received an invoice

If you have advance tax for the first time, this may be because we’ve calculated a higher tax in your tax deduction card than your employer can deduct from your salary or pension.

Check these numbers:

• Income
• Interest income
• Wealth
• Debt
• Interest on debt

You must change your tax deduction card if the numbers are incorrect.

If your income or wealth is lower or higher than expected, you should change the numbers in your tax deduction card to avoid paying too much or too little advance tax.

You must try and estimate the amount of expected income or wealth for this year as best you can. If you do not know how much interest income or interest on debt you can expect to have this year, ask your bank.

If you change the amounts in your tax deduction card, the amount for advance tax will also change. You can see the calculated advance tax in your tax deduction card.

If the advance tax is correct, but you want to pay less advance tax and have a higher tax deduction on your salary, you can change the division between the advance tax and your tax deductions yourself.

In 2021, the interest level was very low. Interest rates have increased in 2022 and will most likely increase further during 2023. For some taxpayers, this will mean a big change in the amounts we’ve entered into the 2023 tax deduction card.

Example – When you have interest income
In 2021, you had NOK 100,000 in the bank and received an average of 0.15 percent interest. This meant that your interest income was NOK 150. To allow for the increase in interest rates, your 2023 tax deduction card will show that we’ve assumed your interest income to be NOK 1300.

If you had NOK 1 million in the bank in 2021 at an average interest rate of 0.4 percent, your interest income would have been NOK 4,000. To allow for the increase in interest rates, your 2023 tax deduction card will show that we have assumed your interest income to be NOK 34,640.

Check that the numbers correspond to your own calculations. You must change your tax deduction card if the numbers are incorrect.

The invoice you’ve received is for a period, which means it is ¼ of the total advance tax we have calculated for you this year.

If you change the numbers in your tax deduction card, your advance tax will change accordingly. You can see the calculated advance tax in your tax deduction card. After you’ve changed your tax deduction card, you can change the amount in the invoice to ¼ of the new advance tax yourself in your online bank. You’ll not receive a new invoice from us.

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

Example – Reducing the advance tax
You’ve received an invoice amounting to NOK 25,000 in advance tax. You check your tax deduction card and see that the calculated advance tax for the entire year is NOK 100,000. You also see that your interest income is set too high and adjust it. The new advance tax is now NOK 60,000.

The invoice you’ve already received is for the first period, which is ¼ of the total amount, and is based on the original advance tax.

Since the advance tax has changed, you can also change the amount in your invoice to ¼ of NOK 60,000, which is NOK 15,000.

# Advance tax for private individuals

If tax is not deducted on your taxable income or wealth, you must usually pay advance tax. This can apply to private individuals with high wealth or income from which no tax has been deducted, for instance, high rental income or gains on shares that you’ve sold.

You must also usually pay advance tax if you carry out business activity as a sole proprietorship.

## What would you like to do?

If you're a private individual with great wealth or high income from which no tax has been deducted, for example in the form of high rental income or gains on shares that you’ve sold, you can:

### When completing the application form

You must enter the amount of income or wealth for which you must pay advance tax. We’ll calculate the amount of advance tax you must pay.
If you don’t know the exact amount of income/wealth, you must estimate as best you can. Also check that the other information about income and deductions is correct. Examples of other information are employment income and interest on debt.

If you've not received an invoice, you can find the account number and create a KID number.

No new invoices are sent out in the event of a change after the original invoice has been sent out.

If you logged in and changed the advance tax after receiving an invoice in your online bank, you can change the amount on the invoice before paying it. If the advance tax is set to NOK zero, you can delete the invoice from your online bank without paying it.

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

When an instalment is not paid by the payment deadline (the due date), the advance tax for the entire year must be paid. This means that the entire advance tax for the current year can be collected by attachment proceedings or deductions from your salary, pension or benefits. Interest on overdue payments is charged in addition. Interest accrues from the due date and until the payment has been made.

We will then send you a notification.

### How much advance tax do you have to pay?

You're obliged to pay advance tax based on expected income and/or wealth.

On the application form, you’ll see the calculation of advance tax and any percentage rate for the tax deduction card at the bottom of the page.

If your income or wealth is lower or higher than expected, you should change your advance tax to avoid paying too much or too little advance tax.

You must estimate the amount of income or wealth you expect to have this year as best you can. Also check that deductions are listed correctly.

You can adjust the allocation between advance tax and tax deductions. For example, you can adjust to a higher tax deduction on your employment income and lower advance tax amount, or vice versa. You cannot change the advance tax amount so that it’s lower than what you’ve already paid in advance tax this year. Adjustments between advance tax amounts and percentage tax deductions do not change the total calculated tax this year.

You must log in to make adjustments to advance tax and tax deductions. When you’re logged in, you’ll find the field for adjusting the advance tax at the bottom of the page - see below.

### View the amount you have paid in advance tax

You can check how much you’ve paid in advance tax by logging in to View your claims and payments

You'll receive one total advance tax amount, one tax return and one tax assessment.

Previously, your advance tax, tax return and tax assessment was issued from every municipality in which you were tax liable. Now, you’ll receive one claim that comprises all your tax affairs.

If you have any questions about advance tax, or if you want to apply to change your advance tax, print form RF-1102 and send by post to:

Skatteetaten
Postboks 9200 Grønland
0134 OSLO

Print form RF-1102 - Application to change tax deduction card/advance tax

The paper form contains a range of items. You only have to fill in the items that are relevant for you.

### Forskuddsskatt

Her kan du se en liten film som forklarer:

• om du skal betale forskuddsskatt
• hvordan du søker om forskuddsskatt
• hvor du finner betalingsinformasjon