Tax return and tax assessment
What is the tax return and when do you receive it?
The tax return shows income, deductions, assets and liabilities from the previous year. Some people need to make changes and add missing information, whilst others can submit it as it is. Check that everything is correct so you pay the right amount of tax.
The Norwegian Tax Administration sends out the tax return in March/April to everyone with a salary, pension or disability benefit. They have a lot of information, but not everything. Therefore, review it carefully before you submit it by the deadline.
Frequently asked questions...
Tax Return for Married Couples and Cohabitants
As spouses, you are taxed jointly, whilst cohabitants are taxed separately. If you have joint loans, debt and interest are recorded under the main borrower, so you must allocate this manually. If you own property together, you should also check that the asset value is correctly allocated according to ownership share, especially if you are cohabitants.
Have You Bought a Home?
If you have bought a home, it is important to know what must be entered on your tax card. First and foremost, you must state how much interest you expect to pay in 2025. You can find this information in the repayment schedule from your bank. In addition, you must complete information about the property, including any rental income if you let it out. Remember also to state the correct property tax and any deductions relating to the home.
If you own the flat jointly with someone else, for example with a debt of six million and interest of 100,000 kroner, you must only enter your half. This means you must enter 50,000 kroner on your tax card.
What should you check when you receive your tax card?
Your tax card is based on information that is not always fully up to date or complete. Therefore, it is wise to review it and check that everything is correct – for example, your income, deductions and any loans.
Income and wealth
Your tax return must include your income and wealth and is a major factor in calculating your tax. This may include several items such as:
- Salary
- Benefits
- Pension
- Shares and securities
- Property and other real estate
- Savings account and BSU home savings scheme for young people
- Cryptocurrency
Debt
Your tax return must include your debt. Interest on debt reduces your income and your wealth on the tax return. Debt can be:
- Mortgage
- Student loan
- Credit card loan
- Foreign currency loan
- Consumer loan
What does it mean
The Deductions You Should Know About
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Health and Family
In the health and family category, you can claim deductions for costs related to children.
- Children Under 12 Years
- Costs for childcare, such as nursery, after-school care and childminder
- Children 12 Years or Older with Special Care and Support Needs
- Special Deduction for Single Providers
Work and Education
In the work and education category, you can save a considerable amount when the costs are related to work.
- Trade Union Membership Fee
- Is a commuter
- Costs directly related to your education, for example semester fees, textbooks, tuition fees and similar.
- Travel distance to work
- Awarded a doctoral degree
Property and assets
In the property and assets category, you may be entitled to deductions for expenses directly related to your property and assets.
- Owns property in a housing cooperative or joint ownership
- Loss on sale of property if the conditions for loss deduction are met
- Costs related to rental property where rental income is taxed
Banking and loans
In the banking and loans category, you can claim several deductions for loans, savings and any losses.
- Topped up BSU account
- Costs for refinancing loans
- Deduction for individual pension savings
- Loss on sale of shares, funds and closure of share savings account
Hobbies, additional income and casual work
If you have a hobby, additional income or casual work, you may qualify for several tax deductions for this activity.
- Income for childcare
- Have a sole proprietorship
- Have received wages from casual work and services
Donation
If you have made a charitable donation or helped an organisation, you may qualify for a tax deduction for the donation.
- Donation to voluntary organisations
- Grant for scientific research
You can now check your tax card for 2025
We recommend that you check your tax card at least once a year – and update it if your financial situation has changed.
When will the tax assessment arrive?
The tax assessment shows whether you will receive a refund or need to pay additional tax. Most people receive it in June, but some earlier, and others between August and November. This depends on factors such as whether you work in the private or public sector.
Tax assessment for private sector
If you work in the private sector, you will receive your tax assessment between April and June. Check that everything is correct before you approve it. Payment is usually made within two weeks, unless there are errors. If you have a spouse who owns a business, your assessment may be delayed.
Tax assessment for public sector
If you have a sole proprietorship or private limited company (AS), you will receive your tax assessment between August and November. Check carefully before you approve it – afterwards you will either receive a payment or an invoice for additional tax.
Calculate what you will receive in your tax assessment
Would you like to know your tax assessment before it arrives? Use the Norwegian Tax Administration's calculator. Here you enter income, BSU home savings scheme for young people, deductions, assets and debt – the same information as in the tax assessment.
You will find the figures under 'My Tax' and 'My Income and Employment' on the Norwegian Tax Administration's website.
Annual statement
The annual statement provides you with the information you need to check your tax return. It arrives in January and shows financial transactions from the previous year. For individuals, it is often sent by the bank and employer and shows salary and tax paid.
You will find the annual statement from the bank in the online bank under 'Everyday banking and loans'. If you are self-employed, it is available in the corporate online bank.
Important tax dates for 2026
These are the most important tax dates you as an individual need to remember for 2026.
- By 1 February 2026: Receive the annual statement for 2025
- 4 March: The first tax returns are sent out.
- 18 March: First tax assessment
- 31 March: All tax returns to individuals are sent out.
- 30 April: The deadline for submitting or amending the tax return for individuals.
- 31 May: Deadline to avoid interest charges on any outstanding tax.
- 15 September: Deadline for payment of advance tax for self-employed individuals and private individuals. Distribution of information about tax deduction cards begins.