Everyone who has capital or income from work performed in Norway must submit a tax return. The due date for filing your tax return 2022 is 30 April 2023.
Note: If you are taxed under the PAYE scheme you are exempted from filing a tax return.
The tax percentage in Norway depends on the income. General income tax for 2022 is 22 % of net wages. If the income exceeds gross NOK 190,349 per year or gross NOK 15,862 per month, a progressive bracket tax is levied. The bracket tax consists of four steps. Your tax rate depends on which bracket your income is considered to be within.
When filing your tax return, you can be entitled to receive several deductions. You will have to claim these deductions on your tax return as they will normally not come automatically. Deductions reduce the tax amount levied.
The standard deduction is a general income deduction for foreign employees working on the continental shelf and living abroad. The deduction is 10% of gross employment income, with a maximum of NOK 40,000.
However, be aware that a number of other deductions cease to apply if you decide to claim the standard deduction. These are expenses such as travel expenses and interests on mortgage/credit card. If you claim the standard deduction, the expenses will be taxable. In other words, you have to choose either the actual expenses or the standard deduction.
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If a taxpayer becomes sick, he or she will, in most cases, receive sick pay from either their employer or the national insurance scheme. Sick pay is generally taxable to Norway as this is a substitute for your regular salary.
An exemption is granted to taxpayers that stay in Norway temporarily. Your stay is evaluated to be temporary if you stay less than 183 days or if you work offshore.
Sick pay is, in these cases, only taxable to Norway if the concerned person stays physically in Norway for the period, he or she receives sickness benefits. This means that if you receive sick pay and stay outside Norway, the income will not be taxable to Norway. This must be claimed on your tax return. The claim must be confirmed by your employer.
Seafarers are entitled to claim seaman's deduction if they have a minimum of 130 days at sea during the income year.
The deduction must be claimed on the tax return and is connected to the type of salary that has been reported to the tax office by the employer. The special deduction for seafarers is 30 percent of the income earned onboard a ship in service with an upper limit of NOK 80,000.
It is not necessary to forward documentation related to the seaman’s deduction, but please note that you must be able to present documentation for the number of days at sea when asked to do so by the tax office.
In the case of seafarers employed onboard a ship in service, the documentation must be issued by the shipping company.
You can find more info on tax rates here.
Local employees are entitled to a deduction for interests in Norway. As a foreigner, you may be granted deductions for interests abroad.
The deduction refers to paid interest on debt/mortgage and/or any interest paid to a credit institution in Norway and/or abroad.
Foreign personnel who are residents in another EU/EEA country will be entitled to a deduction of paid interests abroad only if more than 90 % of the global income originates from work carried out in Norway.
If the interests are paid through a Norwegian bank, the amounts will normally be pre-filled on your tax return. We always recommend that you check that the amounts are correct. If the item is not pre-filled, you must fill it in yourself. You do not need to send any documentation of this, but please note that you must be able to present documentation if the tax office asks for it.
If you provide for children under the age of 12, you may be entitled to claim deductions related to childcare expenses.
A deduction is given for documented expenses for the minding and care of children of up to a maximum of NOK 25,000 for one child, and an additional NOK 15,000 for each child in addition to the first. Spouses have a joint maximum amount for the deduction.
The deduction can be distributed freely among the family members if you do not wish to split the deduction equally. Both spouses must alter their tax returns in such cases. This also applies where the deduction concerns children who are not joint children. The deduction must be claimed on your tax return.
If the expenses are related to day care in Norway, the item will normally be pre-filled with the amount you have paid, as many institutions in Norway are obligated to report the paid amount to the tax office. We always recommend that you check that the amounts are correct.
If the item is not pre-filled, you must fill it in yourself. You do not need to send any documentation of this, but please notice that you must be able to present documentation if the tax office asks for it.
To ensure that all your deductions are reported correctly, ask our international tax team for assistance.