A brief guide to your Norwegian tax return

Anyone who earns income in Norway or on the Norwegian continental shelf must file a Norwegian tax return, known as the skattemelding. This brief guide walks you through the essentials, helping you understand your obligations and avoid common mistakes.

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

In Norway, the tax year runs from 1 January to 31 December, and the tax return must be filed by 30 April in the year after the income is earned. If you work in Norway this year, you will therefore need to submit your 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 that a taxpayer files with the Norwegian tax authorities. It contains information about income, wealth, deductions, and other details used to calculate the correct amount of tax.

As a taxpayer, you are responsible for submitting a complete and accurate tax return to the Norwegian tax authorities by the applicable deadline. If you are correctly registered in Norway and your employer has reported accurate information, the tax authorities will provide you with 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 includes information the Norwegian tax authorities have received from your employer and other reporting entities. It is your responsibility to review and amend it where necessary, particularly if you are a foreign worker, as some information may be incomplete.

Also read: Check and correct your self-assessment

Many foreign workers will need to add taxable expenses and deductions to which they are entitled. We therefore recommend reviewing the pre-completed tax return carefully and seeking professional guidance if you are uncertain about how to report this information.

Check these items in your Norwegian tax return

The Norwegian tax system is constantly evolving, and it is easy to make mistakes that may later prove costly. Below are some of the most common deductions and situations that can lead to miscalculations in your Norwegian tax return:

• 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) 

Also read: How to do a self-assessment and correct your tax return

Electronic assessment of the income tax

The Norwegian tax authorities aim to operate a fully electronic tax system. In recent years, there has been a shift away from personal case handling toward electronic cross-checking of tax returns. Under the self-assessment system, taxpayers are responsible for determining the correct amount of tax payable. Any discrepancies between the information reported in your tax return and the data held by the tax authorities may be identified through electronic checks.

Such discrepancies may prompt the tax authorities to request additional information. In cases where incorrect or insufficient information is submitted, the taxpayer may also receive an advance notice of a potential penalty.

Also read: Taxes in Norway - employee taxation

Need help with your Norwegian tax return?

Navigating the Norwegian tax system can be complex, especially for foreign workers. If you are unsure about how to complete your tax return or want to ensure you claim all the deductions you are entitled to, don’t hesitate to reach out for guidance. Getting expert help can save you time, reduce stress, and help avoid costly mistakes. 

If you need assistance, please visit our tax return page and reach out—we’re here to ensure your tax return is accurate, complete, and submitted on time.