Anyone who receives income from work in Norway or on the Norwegian continental shelf, is required to file a Norwegian tax return.
Note: If you are taxed under the PAYE scheme you are exempted from filing a tax return. Find out more about the PAYE scheme here: PAYE tax scheme in Norway
The Norwegian tax year
The Norwegian tax year coincides with the calendar year, and the tax return must be submitted by 30 April in the year after the income was received. This means that if you work in Norway this year, then you will likely need to file a tax return by 30 April next year.
Also read: All you need to know about the Norwegian tax report system – a-melding
What is a Norwegian tax return?
A Norwegian tax return (skattemelding), is a report a tax payer files with Norwegian tax authorities. It provides information on wealth, income, deductions and other information relevant to determine the tax.
You, as a taxpayer, are responsible to file a complete and correct tax return, to the Norwegian tax authorities, by the deadline. If you have been registered correctly in Norway and your employer has filed accurate information, the Norwegian tax authorities will send you a pre-completed tax return.
Also read: 5 tax deductions to claim in your Norwegian tax return
The pre-completed tax return
The pre-completed tax return will specify all the information the Norwegian tax authorities have received from your employer, and other reporting liable entities. You will need to check and potentially amend the pre-completed tax return. Foreign workers should pay extra attention to information that might be missing from the pre-completed tax return.
Also read: Check and correct your self-assessment
Many foreign workers will need to add taxable expenses and deductions that they are entitled to. Thus, we recommend that you take a closer look at the pre-completed tax return and seek guidance if you are uncertain about the reporting.
Check these items in your Norwegian tax return
The Norwegian tax system is constantly changing. It is easy to make mistakes, that may later cost you a considerable amount of money. The most common deductions and situations that may lead to miscalculation of your Norwegian taxes are:
- Commuting expenses
- Child care expenses
- Interest paid on mortgages, credit card debts or loans
- Seaman’s deduction
- Norwegian National Insurance Scheme contributions
- Payment during sick leave
- Former residency in Norway
- Tax paid abroad on income earned outside of Norway
- Wealth tax and global earnings if you become a tax resident (increasing 183 days in Norway)
Electronic assessment of the income tax
Norwegian tax authorities aim towards making the tax system fully electronic. In recent years, there has been a shift from personal service and management to electronic crosschecking of tax returns. Self assessment has been introduced and the tax payer has the responsibility of determine the correct payable tax. Any discrepancies between information in your tax return and information held by the tax authorities, may be detected by electronic crosschecks.
Such discrepancies may cause the tax authorities to request additional information. In some cases, for filing incorrect or insufficient information, tax authorities may even send the tax payer an advance notification of a possible fine.
Also read: Taxes in Norway - employee taxation
You can also visit our website to find out how we can assist with your tax return to Norway.
This article was first published 8 March 2017, updated March 2023.