Norwegian Tax for expats

The Norwegian tax year runs from 1 January to 31 December of each year. 


New rates for income tax and thresholds came into being from 1 January 2012 as follows:

Norway Income Tax Brackets

Tax Bracket (yearly earnings)	Tax Rate (%)
kr0 - kr456,400	12.55%
kr456,400 - kr741,700	21.55%
kr741,700 and up	24.55%

Norway has a bracketed income tax system with three income tax brackets, ranging from a low of 12.55% for those earning under kr456,400 to a high of 24.55% for those earning more then kr741,700 a year.

The Norwegian tax system can be complicated and a minefield for those having to engage with it for the first time. Even those expats who have been around the Norwegian tax system for some time finding it daunting. Deal with the Norwegian Tax Office is no easier than dealing with HMRC so that should tell you something !

For a an expat filing a tax return in Norway there are a number of common types of submission:

1. An employee of a Norwegian company

2. An employee of a foreign company working in Norway

3. A self-employed individual who is ordinarily a Norwegian resident

4. A self-employed individual who is not ordinarily resident  in Norway

5. A Seafarer who is ordinarily a Norwegian resident

6. A Seafarers who is not ordinarily a Norwegian resident

There are, of course, many other permutations to these and others to add but these are the most common types that I have come across.

Deciding which category an individual falls into is the first task and then finding out what possible Norwegian tax liabilities and reliefs are available is the next.

How a Norwegian tax return is compiled 

This is dependent on the category or worker. For example:

As an employee of a company, Norwegian or otherwise, the company will submit details of income and tax deducted at the end of a tax year. The Norwegian tax office will then send the employee a tax return with this information pre-printed. It is then up to the employee to agree with it or make claim for amendments including tax reliefs which, of course, the tax office will not volunteer !

As a self-employed individual, all of the clients must submit a tax deduction certificate to the Norwegian Tax Office. The self-employed worker then has to compile their own accounts (or get an accountant to do it) and to submit the tax return, claiming any reliefs which they think are applicable.

Tax returns can be submitted on paper or online. The deadlines are by these dates after the end of the tax year:

1. Paper tax returns - 31 March

2. Online tax returns - 30 April

Extensions can be made by the tax office prior to the end of the tax year. Any tax unpaid or late filing of tax returns can be subject to interest and penalties. 

Share your experience with us regarding Norwegian Tax. I am sure there a a few stories we can all learn from !

If you have a question please contact us or post a comment here and I will try to help.