Tax settlement and appeal

Any calculation of tax due is only preliminary until all information has been submitted and final tax calculated.

Note that the preliminary calculation of tax due never includes the standard deduction for foreigners (skatteetaten.no). This must always be asked for explicitly on the tax return form.

Tax settlement and appeal

How much tax is due according to the tax return form ?

Together with the tax return form you receive a form called Foreløpig beregning av skatter og avgifter (Preliminary calculation of tax and duties).

Example

  • The line Foreløpig beregnet skatt og avgift etter skattefradrag is the tax office's preliminary calculation of tax due for the past income year.
  • The line below shows the amount you have paid in tax.
  • If you are due to receive a tax refund, the bottom line will read Foreløpig beregnet skatt til gode (uten renter).
  • If you are due to pay additional tax, the bottom line will read Foreløpig beregnet restskatt (uten renter).
  • In this example a total tax amount of NOK 147.127 has been calculated while NOK 147.408 was withheld, so NOK 281 is due to be paid back.

Pay in time to avoid interest!

  • Additional taxes should be paid by 31 May, otherwise interest will be charged on the amount due.
  • Any amount due to you, is paid out in September or October. Note that interest will be paid on any amounts due to you, so you do not loose anything by receiving a late settlement.

Calculating tax due

  • The Norwegian Tax Administration offers a simple on-line tax calculation service (Norwegian) (skatteetaten.no) which can be used by everyone, including individuals who are tax-liable for only part of the past income year.
  • There is also a more advanced service (Norwegian) (skatteetaten.no) which allows you to add other income such as pensions and taxable foreign capital.
  • If you want to calculate your tax manually, the form "Hva blir skatten?" (Norwegian) at the end of the printed guidelines for the tax return is helpful. Make sure you adjust the personal allowance (personfradrag) and minimum standard deduction (minstefradrag) according to the number of months you have been in Norway.
  • The Norwegian Tax Administration also issues annually an article in English explaining the calculation of Norwegian income taxes: income year 2013 (pdf) (skatteetaten.no)

Tax settlement notice

  • Once the tax office has processed your tax return, you will receive a tax settlement notice. It contains information about the income on which tax has been calculated, how much tax your employer has deducted, and whether you have paid too much or too little tax.
  • The tax settlement notice arrives either in June or in October.
  • If you have paid too little tax, you will be sent a giro for the pament of tax. You must pay the residual amount within the deadline stated on the giro. You must pay within the deadline even if you appeal against the tax settlement. If your payment is overdue, interest will be charged. Note that foreign authorities assist the Norwegian authorities in connection with the collection of unpaid tax.
  • If you have paid too much tax, you will receive a refund.

Appeal

  • If you wish to appeal against a tax settlement notice, e.g. the wrong tax class, income, assets, deductions or calculations of taxes and duties, you must send your appeal to the tax office within six weeks after you receive the notice. You will find the date in the top right of your tax settlement notice.
  • If you wish to appeal against your settlement, e.g. the wrong prepayment deduction or additional advance tax, you must send your appeal to the tax collector within three weeks after you receive the decision.
  • Appeals must state what the error is and the basis for your appeal.
  • Appeals must be made in writing and sent to the tax office handling your tax. Their name and address are stated on the tax settlement notice. Appeals may also be submitted electronically (skatteetaten.no).
  • If you have been taxed incorrectly, you will receive a new tax settelement notice. You will receive a refund of any excess tax paid.
  • Note: Tax due should be paid, even though you are appealing and expect to get money back.
Published 4. December 2014 - 10:52 - Updated 31. August 2017 - 14:33

Norwegian University of Life Sciences (NMBU)

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