Tax assessment notice

Notice of assessment and tax settlement notice

The tax assessment is ready either in June or October and you will then receive a notice of assessment and a tax settlement notice. The notice of assessment will indicate which assets and income have been taxed and the deductions you have been allowed. The tax settlement notice shows how much tax you have to pay. If you have paid too much, you will get a refund, which will be transferred to your bank account or sent as a postal order. If you have paid too little, you will have to pay income tax arrears. The giro form will be sent to you automatically.

Payment of tax arrears

Tax arrears must be paid within three weeks after the tax assessment is ready. If the outstanding tax exceeds NOK 1,000, it may be paid in two instalments. The second instalment falls due 5 weeks after the first due date. Your will receive a giro form for your tax arrears. Tax arrears are paid to the tax collector in the municipality where you are liable to pay tax. Interest is charged on tax arrears.

Correct registration of your address with the tax authorities

In order to receive your tax card, tax return form and tax assessment notice, it is important that the tax authorities have your correct address. If you are resident in Norway, you must remember always to notify the Population Register of any change of address. You will find the form for this on www.skatteetaten.no. If you are not resident in Norway, you must notify the Tax Office when you move.