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.
Package of measures - Postponed deadline for payment of advance tax
The deadline for the second payment of advance tax is postponed from 15 May until 15 July. This applies to everyone liable to pay advance tax.
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.
Those who pay advance tax usually receive a payment form four times a year. You’ll receive these in your Altinn inbox.
Advance tax must be paid to the tax collector (municipal treasurer or tax collector) in the municipality to which you pay tax.
- If you've not received an invoice, you can find the account number for your tax collectorand create a KID number. You can pay in your online bank the same way you pay your other bills.
- 15 March
- 15 May
- 15 September
- 15 November
Make sure you pay your advance tax before the deadline
When an instalment is not paid by the payment deadline (the due date), the Tax Payment Act states that 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 distraint (i.e. distraint proceedings or garnishment from salary/pension). The tax collector 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.
The Norwegian Tax Administration uses the information about your income and wealth from the previous tax assessment to calculate your advance tax.
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.
More information about advance tax
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.
You'll receive one total advance tax amount, one tax return and one tax assessment. You only have to deal with one tax collector.
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:
Postboks 9200 Grønland