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Tax assessment

The tax assessment notice

When the tax office has assessed your tax, you will receive a tax assessment notice and a documentation of the tax base. The documentation of the tax base will state the assets and income that have been taxed, as well as the deductions that have been given. The tax assessment notice will state the amount of tax you must pay. If you have paid too much tax, you will receive a tax refund. If you have paid too little tax, you will have to pay the underpaid tax. A payment form will be sent out with the tax settlement notice.

You will receive the tax assessment notice as soon as your tax is assessed during the period June - October. If you have registered for online communications, you will be notified by SMS and e-mail as soon as your tax settlement notice is available in Altinn.

If you pay tax with a flat tax rate on your salary income, you do not receive a tax assessment notice.

Tax refund

If you have paid too much tax, you will receive tax refund, which will be deposited in your bank account. You will receive interest on the credit amount.

If you do not have an account with a Norwegian bank or you wish your tax refund to be transferred to a bank outside Norway, you have to notify us of the relevant account number (IBAN, SWIFT/BIC) and the bank's name and address. You must enclose a certified copy of your passport (or other proof of identity with a photo) and documentation showing that you are the account owner or that you have the right of use of the account.

The Norwegian Tax Administration does not send an international cheque to an address abroad unless you have certified that yu live on the address.

Payment of underpaid tax

If you have paid too little tax, you must pay the outstanding tax within the deadline stated on the payment form, which will be sent to you with your tax assessment notice. If the outstanding tax amounts to NOK 1,000 or more, it will be split into two equal payments. The deadline for the first payment is three weeks after the tax settlement notice is sent out. The deadline for the second payment is five weeks later. If you receive your tax assessment notice in June, the earliest payment deadline will be 20 August - for outstanding tax both over and under NOK 1,000.

Underpaid tax must be paid to the tax office in the municipality in which you are liable to tax. Interest is charged on underpaid tax.

If you wish to avoid paying interest on underpaid tax, you can pay additional advance tax by 31 May. You will find more information about the account number and KID number for additional advance tax payments on your tax return.

You must pay within the deadline even if you have made corrections in your tax return and submitted it again. If you pay too late, interest will be charged at the rate for overdue payments. If you do not pay the tax, the authorities will pursue the matter and order your employer to make deductions from your pay if you are still working in Norway. If you have assets in Norway, the authorities may establish a charge on them.

The authorities abroad also assist the Norwegian authorities in connection whit athe collection of unpaid tax.

Correct address with the tax authorities

In order to receive a tax deduction card, tax return and tax assessment notice, it is important that you have registered the correct address with the tax authorities.

If you are resident in Norway, you must remember to always notify any change of address to the National Registry. You will find a change of address form at skatteetaten.no.

You must notify the tax office in Norway if you intend to leave Norway to go to a country outside the Nordic countries. If you are moving to another Nordic country, your move only needs to be reported in the country you are moving to.

If you are not resident in Norway, you should notify the tax office when you move to a new address. You can send a notification of a new/amended postal address to the tax administration. Remember to enclose a copy of valid identification showing your date of birth, name, signature and a photograph.

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