The deadline for filing the tax return is 30th of April for the previous calendar year. The deadline for filing the 2023 tax return is the 30th of April, 2024.

You can claim a refund from Norway up to 3 years back.

In 2024 you can file a tax return / claim a refund for the tax year 2021 at the latest.

Deadlines for Norwegian tax refunds for previous years:

• tax return for the year 2021 - by 30th of April, 2024
• tax return for the year 2022 - by 30th of April, 2025
• tax return for the year 2023 - by 30th of April, 2026

If you fail to file a tax return there is a fine at a rate of half the administrative fee set by the court per day. The maximum limit is 50 administrative fees. The maximum amount is NOK 61 150.

The following taxes are paid in Norway:

• income tax - 22% of income,
• a flat tax - 1.9% and 16.2%, based on the amount of wages and other income such as sickness, invalidity pension and pension,
• national insurance contributions - usually 8.2%, but also calculated on the basis of personal income.

After filing your tax return, the tax office will send you a tax assessment stating the amount of tax and the due date.

You will need the following documents to file your tax return:

• a pre‑filled / prepared tax return, which you will receive from the Norwegian tax office.

The tax office will pre‑fill your tax return based on information from your employer, banks, insurance companies and other institutions.

The tax return is pre‑filled by the Norwegian tax office which sends it also for inspection. The pre‑filled tax return must be checked and if the information is:

• correct and complete: you do not need to do anything and the tax return can be considered filed,
• incorrect and / or incomplete: you must correct / complete them and send them to the tax office by the given deadline for filing the tax return.

You can view your pre‑filled tax return via your personal account on the Norwegian tax office's website.

If you have not received the pre‑filled tax return, you must contact the Norwegian tax office and fill in the tax return using form RF‑1281.

The tax notice is the final decision from the tax office on the amount of tax you need to pay (or any overpayment you get back). The tax office usually sends it during the summer, but no later than the 1st of December.

The tax office will process the tax return and then pay the overpayment. The whole process takes on average 2 - 6 months from the time the tax return is filed.

Every resident and non‑resident of Norway who had income in the country is required to file a tax return for the previous calendar year.

Non‑residents of Norway do not file a tax return only if they are taxed under the PAYE scheme (Pay As You Earn - scheme for expat workers in Norway). The employee will only receive a receipt for the paid tax (PAYE receipt).

We will be happy to help you with your request. Schedule a consultation and one of our tax specialists will get in touch with you. Read how the consultation works or fill in the order form directly.