Income tax for individuals - in Norway

Income Tax for Individuals

When employees are posted to Norway, the employee is also regularly assessed in Norway: A Norwegian income tax assessment follows on the basis of an income tax return. As in most other countries, income tax is a highly personal matter for the individual employee - nevertheless, it is advisable that the employer actively accompanies the declaration and assessment process.

Pre-filled income tax return

In March / April of the following year, the employee will receive a pre-completed Norwegian income tax return (Tax Return or Skattemelding). The tax return should then be checked and, if necessary, returned with changes. A pre-filled tax return will be sent in any case - even if it is assumed that the salary is not taxable in Norway: the taxable salary should then be set to zero and the relevant DBA regulation should be referred to. If it is assumed that the salary is correctly taxable in Norway, the gross salary, income tax allowance (minimum standard deduction) and wage tax should be checked in particular.

Access to the digital service “My tax”

Generally speaking, each employee is responsible for their personal tax matters and the accuracy of the information that have been reported to the Norwegian tax authority. It is therefore important that each individual has access to their own personal tax profile to keep an overview over their tax situation in Norway.  

The online services of the Norwegian tax office enable each user to modify most tax relevant details such as their tax card or income information.   

To be able to gain access to the personal tax profile, the following steps are to be taken:

1. Ordering the activation letter: Order MinID-Code
2. Using the activation code and the app to activate the account: Using the Code
3. Logging into "My tax": My tax profile

Video Tutorial: Access and edit your tax return in Norway

To be able to follow along this Video, the following requirements have to be met. You:

• have a D-Number
• have access to the digital services of the Norwegian tax authority (MinID, BankID)
• have been working in Norway as an employee in the past years and earned salary for it
• are not taxable to Norway for the work performed and the salary earned based on a tax treaty between Norway and your country of residence (e.g. 183 day rule)
• are exempt from paying national insurance contributions to Norway (A1 or similar)

Minimum standard deduction

Depending on how long an employee has been active in Norway for, a minimum standard deduction rate can be applied to the reported income. The longer the stay of the employee in Norway, the higher the deduction rate. The upper limit for 2024 is 104.450 NOK if the employee has been active throughout the entire calendar year (12/12). If the work in Norway has only taken place for a part of the year, the minimum standard deduction is reduced. The rate is linked to the number of whole or commenced months in which an employee has been staying in Norway for.

Example: An employee arrived on the 05.02.2024 and left on the 03.04.2024. The minimum standard deduction in this case would be 3/12 of the upper limit. 

Official personal income tax calculator

The Norwegian tax office offers a calculation tool that enables users to determine the estimated tax based on the entered information:  Tax calculator Norway

One has to particularly pay attention to entered information regarding the length of stay and the type of salary that was earned throughout the stay in Norway. The more information one enters into the calculator, the more accurate or realistic the results are going to be. 

Our services

• Checking of the pre-filled income tax return
• Change or preparation of the income tax return
• Support with appeals