If you run your own independent business (sole proprietorship), are a partner in a shared liability partnership or have other income or wealth that is not taxable, you must make advance tax payments.
Advance payment of tax means that you pay tax like you would any other bill, either instead of or in addition to having tax deducted from your salary or pension. Those who pay advance tax, usually receive a bill four times a year.
You must pay advance tax in the following circumstances:
- If you run an independent business activity (for instance a sole proprietorship).
- If you're a partner in a shared liability partnership.
- If you're a private individual with great wealth or income from which it is not deducted tax directly. For instance high rental income or gain on shares that you’ve sold.
How to pay advance tax:
You can pay to the tax collector (municipal treasurer, tax collection office) in the municipality where you pay tax.
During a year, you’ll get four bills. They must be paid on 15 March, 15 May, 15 September and 15 November. If you do not have the bill at hand, you can look up the account number for your tax collector, and you can create a KID number here.
Incorrect advance tax
The Norwegian Tax Administration use the information about your income and wealth from the previous tax assessment to calculate whether you must pay advance tax. If your financial situation has changed, you can change the information yourself. Then we can correct or remove the advance tax.
Changing the allocation between advance tax and percentage deductions
You can ask to adjust your advance tax. For instance, you can request a higher tax percentage deduction from your salary and thereby reduce the amount you pay in advance tax. Or the other way around. You cannot change the advance tax amount so that it’s lower than what you’ve already paid in advance tax this year. Adjusting the amounts for advance tax and percentage deductions cannot result in a lower tax payment.
You must log in to make changes in advance payment of tax and percentage deductions. When you’re logged in, you’ll find the field for adjusting the advance tax at the bottom of the page - see below.