You will receive a tax return from the Norwegian Tax Administration in March/April if you work in Norway or on the Norwegian continental shelf. The tax return gives an overview of your income, deductions, assets and debts for the last income year.
You must check that the information in the tax return is correct and complete. You do not need to submit it if there are no changes to be made.
If you need to make any changes, the deadline for making them and submitting the tax return is 30 April. Seafarers resident abroad do not need to submit a tax return. However, this does not apply to seafarers employed on vessels within petroleum-related companies on the Norwegian continental shelf.
How to check your tax return:
1. Check the information
Every month, your employer will send you documentation of the salary you have been paid and how much tax has been deducted. Each January, your employer will also send you an annual statement showing your salary payments and tax deductions for the previous year. When you receive your tax return, you must check the information against this documentation.
2. Check whether you are entitled to a deduction
You may be entitled to make deductions for various expenses from your taxable income. These are referred to as 'deductions', and you must add these to your tax return yourself. Overview of deductions you may be entitled to
3. Fill in any additional information
If you are a foreign employee and have worked for a foreign company in Norway, or have worked for a Norwegian or foreign company on the Norwegian continental shelf, you should complete the "additional information for foreigners" section of the tax return. This is important in order that you receive a correct tax statement.
4. Check that your address is
We must have your correct address to ensure that you receive your tax return and that we will be able to enquire whether the information held about you is correct. Therefore, please remember to tell us if you move or change address.
5. Register your bank account.
Fill in your bank account for payment of any tax refund.
How to submit your tax return
You may submit your tax return by post unless you have registered as an e-user. If so, you will receive your tax return in Altinn. You can make changes to the form itself that you receive and return it to us, or you can submit the tax return electronically at www.altinn.no.
You do not need to do anything if you have no need to change any of the information. This means that if we do not hear from you, we will assume that you have checked the information and that it is correct. You must submit the tax return even if you think you are not liable for tax in Norway.
What happens if you have paid too much or too little tax?
After you have submitted your tax return, the Norwegian Tax Administration will process the information in it and prepare a tax assessment notice. The assessment notice will indicate whether you have paid too much or too little tax. You will be refunded any excess amount if you have paid too much tax. You must pay any amount that you owe if you have paid too little tax.
What happens if you have not received a tax return?
If you are a foreign employee and have not received a tax return before the end of April, you must complete and submit the form RF1281 - Tax return for persons who have not received a pre-completed tax return.