Tax return in Norway - get the highest tax refund for 2025 - annual tax return

Waiting for a tax refund from Norway? Or need to file your Norwegian tax return? We will help, whether you need to respond to Skatteetaten or claim more.

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Three reasons to choose an annual tax return with Efremtid.no

  1. We have extensive experience - we have been handling tax returns since 2005. This means we know how to help you through a favourable annual tax return process.
  2. Everything is handled online - you do not need to come to our office. You only fill in a simple form.
  3. We guarantee ongoing contact and support - we are available on working days from 9:00 to 21:00 by phone: +47 21 38 38 21. You can ask any question about your tax return, and we will do our best to answer reliably and promptly.

By when must the tax return be filed in 2025? Norwegian tax office deadlines

The taxpayer should submit the tax return by 30 April at the latest. However, if you apply in good time (before the standard deadline), this deadline can be extended to 31 May.

What does the service include? - From skattemelding to skatteoppgjor

  • Checking the correctness of the data from the tax office (skattemelding)
  • Verifying possible tax deductions
  • Estimating tax savings
  • Including deductions in the return
  • Sending the document to the tax office
  • Information that the return has been completed and what happens next
  • Support if you have additional questions

NOTE: The decision on whether deductions are accepted and data approved rests with the Norwegian tax office. The service only covers mediation between you and the tax office.

What information do we need?

Before the service is carried out we will ask you to complete a form. It will be sent by email after ordering the service. It is necessary in order to select the correct deductions and include all required information. At the very bottom of the page in the section "What exact information do we need?" you will find the full list of questions and information we may ask you for.

What deductions are possible and what needs to be added

Details of the deductions below.

Deductions:

  • Related to family and children:
    • Nursery, SFO, travel to them and a childminder for children under 12 years of age
    • Care for disabled children
    • Selected maintenance payments (only up to 2019)
    • Single parent deduction
  • Related to work or education:
    • Minstefradrag - depends on the number of months worked
    • Personfradrag - depends on the number of months worked
    • Travel to work (min. 65 km round trip)
    • Tolls and ferries above 3300 kr
    • Pendler - if your family or home is in a different place from where you work - deduction for travel and accommodation
    • Trade union fees
    • Relocation for work reasons (when they exceed minstefradrag)
    • Study costs (when they exceed minstefradrag)
    • Work as a fisherman
    • Work as a seafarer
    • Work on a platform
  • Related to property:
    • Costs related to shares in a borettslag and similar
    • Costs related to rental (if you rent out property and must tax it)
    • Loss on sale of property
  • Related to finance:
    • Loan interest
    • BSU - housing savings contributions up to the age of 33
    • Loss on sale of shares, securities or cryptocurrency
  • Gifts to selected charities (practically only Norwegian ones)

What needs to be added:

  • Income from abroad (including Poland), if you are a resident of Norway
  • Gains from trading currencies and cryptocurrency, if you have withdrawn the given currency or cryptocurrency
  • Share gains - if you received a dividend or a gain from realising shares
  • Gains from the sale of property

Cryptocurrency, shares etc. returns

Note! The price of this service does not include:

  • Return on profit/loss from shares
  • Return on rental of property
  • Return on sale of property
  • Declaration of foreign property
  • Return on profit/loss from cryptocurrency

Each of these services is an additional 590 kr on top of the main service.

Nursery, SFO, childminder for children under 12 years of age

Under this deduction you can deduct a maximum of 25 000 kr for the first child and 15 000 kr for each additional child under 12 years of age. For example, for two children the deduction will be a maximum of 40 000 kr and the maximum saving (reduction in the tax amount): 8 800 kr. In this case, you must document the child-related costs. These costs may relate to:

This deduction also applies to you if the costs are abroad. So if, for example, your wife is in Poland with the children and you have nursery or nanny expenses - you can fully deduct them.

Care for disabled and ill children

If your child has special needs due to illness or disability, you are entitled to deductions, also from the age of 12. For the documentation, a certificate from a doctor or another institution that can confirm such a need is additionally required. Under this deduction you can deduct a maximum of 25 000 kr for the first child and 15 000 kr for each additional child with such a need or under 12 years of age (then regardless of health condition). In this case, you must document the child-related costs. These costs may relate to:

This deduction also applies to you if the costs are abroad. So if, for example, your wife is in Poland with the children and you have nursery or nanny expenses - you can fully deduct them.

Maintenance payments (up to 2019)

Maintenance payments have not been deductible since 2020. Up to 2019 you can deduct selected maintenance payments:

  • Child maintenance is always non-deductible
  • Maintenance payments for an ex-wife or during separation give the right to a deduction
  • Maintenance payments for another person whom you are legally obliged to support give the right to a deduction (for example, parents)

Maintenance payments should be made by bank transfer. A court judgment is required for documentation. Please remember that since 2020 no maintenance payments are deductible!

Single parent deduction

If you are a single parent - you are entitled to deduct 4 373 kr for each month in which you independently cared for the child. This applies to care for children under 18 years of age. The condition is that you are raising the child alone, so the person using the benefit must be unmarried or divorced or separated and should live alone. Living with a new partner excludes single parent status. If you and your partner have court-ordered or contractually agreed shared care - you are entitled to half the deduction amount (regardless of the actual arrangement and care split).

During the year you can receive a maximum deduction of 52 476 kroner, which translates into 11 544 kroner less tax in Norway! This deduction is usually entered automatically by NAV. However, if NAV does not know about your status, it must be corrected.

Minstefradrag

Minstefradrag is a standard deduction related to work costs. Standard costs are assumed here to make the return easier. Minstefradrag ranges from 31 800 to 109 950 kr for the whole year. If you stayed in Norway for a shorter period - it is proportionally lower. This is the easiest place to check whether the tax office has the correct data about us. If we earned at least 20 000 kr/month, minstefradrag should be at the maximum level. You should always check the correctness of minstefradrag - this is where most tax office errors occur!

Minstefradrag should be the lower of these two amounts:

  1. Gross employment income * 46%
  2. 9 162 * number of months in Norway

If it is lower, it was most likely entered incorrectly and you are entitled to a correction and a reduction in the tax amount. The number of months in Norway is counted for each started month of residence in Norway. Residence must be proven, for example, by an employment contract, a rental contract or airline tickets. For example, a person who started work and residence in NO on 25 January and finished on 2 December is regarded as having lived in Norway for the whole year and is entitled to the full minstefradrag.

Do you have high work-related costs? You can replace minstefradrag with a deduction for actual costs if they were higher than those under minstefradrag (a rather rare case). Costs that you can include instead of minstefradrag are:

  • costs of business trips without overnight stays, which were not paid by the employer
  • the difference between the maximum kilometre rate (3,5 kr) and what the employer paid
  • costs related to a home office
  • professional/specialist literature
  • costs related to studies or vocational training (studies in the area of your work)
  • tools and clothing necessary for work and not paid for by the employer
  • voluntary personal accident and sickness insurance

Normally minstefradrag is entered automatically in the return. It needs to be changed if it is calculated incorrectly or if you want to use the option of deducting actual costs. The standard minstefradrag gives you a maximum deduction of 24 189 kr! Every month entered incorrectly by the tax office is worth 2015 kr to you!

Minstefradrag does not apply to income from business activity!

Personfradrag

Personfradrag is a fixed personal deduction. In 2022 it amounted to 58 250 for the whole year. This deduction is also entered depending on the number of months in Norway, so for each month you are entitled to 4 854 kr deduction. The deduction is not visible on the tax office return, so it cannot be verified outside the tax calculation. The minstefradrag described earlier gives us an indication of the number of months entered by the tax office. A correction is required if minstefradrag was calculated incorrectly. Every month entered incorrectly gives 1067 kr back!

Travel to work

Travel to work can be deducted according to statutory rates. Due to the fairly high own contribution, in practice it is worthwhile if you have at least 33 km to work. Travel is generally combined with the rest of the travel mentioned in the deductions and only the total number of kilometres is then inserted into the deduction formula. When calculating the travel deduction, the following procedure is used:

  1. Add up the deductible kilometres (travel to work and travel as a pendler, if applicable) - here we take into account the distance travelled during the day both ways and the number of days we were at work.
  2. Multiply the total kilometres by the rate of 1,76 kr for each km.
  3. Subtract the own contribution from the calculated amount: 14 950 kr (for 2025)
  4. If the calculated deduction is below 0, your deduction is zero; if the calculated deduction is above 83 000 kr in total with tolls and ferries (see below), the deduction is 83 000 kr

Example calculation for a person travelling to work and being a pendler.

Distance to work: 100km, number of days at work: 250
Distance to home in Poland: 2000km, number of trips per year: 10
Travel to work: 25.000km, pendler: 20.000. Total: 45.000 km
Tolls and ferries: 6 000 kr
Travel deduction: 45.0001,76 = 79 200
Total deductions minus own contribution: 79 200 + 6 000 - 14 950 = 70 250 kr
**Refund: 70 2500,22 = 15 455 kr**

These deductions are not entered by default, so you need to add them yourself.

Tolls and ferries

You are also entitled to include documented costs of motorway tolls and ferries related to:

  • travel to work or to the place where the assignment was carried out, if the employer did not pay for them
  • trips home under the pendler rules

To be able to deduct tolls and ferries, you must have accumulated costs of at least 3 300 kr during the year. Below 3 300 kr no deduction is available. Refund calculations are done in the same way as in the Travel to work section.

Pendler - if your family or home is in a different place from where you work - deduction for travel and accommodation

You can find the full article, including a check of whether you are a pendler and a calculator, here: Pendler status.

In general, you are a pendler when, for work reasons, you work in a different place from where you live. This refers to a situation where you have two homes: a work-related home and a leisure/family home. If you have a spouse and/or children in a different place from where you work (for example, in Poland) - then you are a pendler. If your family stays with you at the place of work - you are not a pendler. If, however, you do not have a family, then you are a pendler if you meet the following conditions (example for a home in Poland):

  1. The home in Poland has at least 30 sqm and 20 sqm for each additional household member over 15 years of age, as well as access to water and sewage, and in general you have access to it all year round
  2. The home in Norway does not meet one of the above conditions, i.e. it has less than 30 sqm and 20 sqm for each additional household member or it does not have access to water or sewage or you do not have access to it all year round

You can also be a pendler to your parents if you are under 22. In that case you must additionally:

  1. Live with your parents in Poland
  2. Travel to them at least 4 times a year

As a pendler you are entitled to deduct accommodation costs and travel costs. You can deduct accommodation costs only for 2 years from the moment you first deducted them (for example, if you deducted accommodation in 2019 - you can no longer do so in 2021). The two-year period does not apply to travel costs. The two-year period also starts again if you changed the municipality in which you work and the municipality in which you live in your free time.

As part of accommodation costs you can deduct: rent, electricity, water, rent charges, telephone and other rental-related charges. These charges - if you are entitled to them - constitute your full tax-deductible cost.

As part of travel costs you can deduct kilometres and tolls as in the calculation in the Travel to work section - see above. Kilometres for a pendler and a commuter are added together.

An example calculation is below. At the beginning are the data assumed in the calculation:

Travel to work and pendler travel together (after the calculations made above in the "Travel to work" point): 45.000 km tolls: 6000 kr, according to the earlier calculation: 66 250 kr of costs after deducting the own contribution
Accommodation costs with bills: 35 000 kr of costs
Total: 66 250+35 000 = 101 250
Tax refund: 101 250*0,22 = 22 275 kr

Pendler refunds are the largest and it is worth knowing exactly how they work. In some cases our clients' refunds have exceeded 50 000 kr. It is also worth remembering the following facts and common mistakes:

  1. Accommodation and travel costs cannot be deducted if the employer covered them.
  2. Accommodation costs can be deducted for a maximum of two years (except for the exceptions described), while travel costs are unlimited
Trade union fees

As a trade union member you are entitled to deduct the fees you pay to the union (or that your employer deducts from your salary). The maximum deduction amount is 5 800 kr, which translates into a refund of 1276 kr. This point is only a check, as the information is usually included automatically.

Relocation for work reasons (when costs exceed minstefradrag)

If you moved for work reasons, for example because you got a new job in another city - you are entitled to deduct relocation costs (flyttekostnader flyttefradrag). The conditions you must meet are:

  1. The new workplace must make the move necessary
  2. You must first receive a job offer and move because you accepted it

This also applies if you move from Poland to Norway! However, this does not apply if you moved first and only then found a job. You will also not get a deduction if the employer covered the relocation costs. Costs you can deduct:

  1. Travel costs for you and household members. If the move is within Norway, by private car, the calculation is based on the kilometre rate: 3,5kr/km.
  2. Costs related to the move: packing, boxes, removal company, storage rental, transport insurance, etc.
  3. Cleaning costs for the premises
  4. Costs of installing equipment, for example a dishwasher, washing machine, etc. in the new premises

The tax refund in Norway is 22% of the costs. This deduction replaces minstefradrag, so for it to be worthwhile the total costs in this category must exceed the minstefradrag deduction.

Study costs (when they exceed minstefradrag)

Normally study costs are not deductible. However, when studies are closely related to your paid work, they may be deductible. These must be studies or courses that increase your knowledge in your profession or simply keep you up to date. Such costs replace minstefradrag (read about it earlier), so in practice it is worthwhile when such costs exceed 110 000 kr (depending on the actual amount of minstefradrag). Costs you can then deduct are tuition fees, exam fees, training or specialist literature. Remember that you either deduct minstefradrag, or actual costs including vocational education.

Work as a fisherman

Fishermen working in Norway have their own special tax return, which entitles them to lower taxes. You are entitled to a deduction on this basis if you participated in fishing for at least 130 days in the year. You can deduct 30% of income. The maximum deduction is 154 000 kr. For example, if you earned 400 000 kr gross in the year, you can deduct 120 000 kr, which translates into 26 400 kr less income tax!

Work as a seafarer

Similarly, seafarers have the possibility to deduct 30% of income, just like fishermen. They also must be at sea for 130 days to obtain the deduction. Here the upper limit is 83 000 kr. For example, if you earned 300 000 kr, the deduction would be 90 000 kr, but it exceeds the upper limit, so it is capped at 83 000 kr. The result will be 18 260 kr less tax!

Alternatively (as a second option), as a seafarer from abroad you are entitled to the standardfradrag 10%, whereas others have not had this right since 2019. Standardfradrag is a deduction that amounts to 10% of your gross earnings. The maximum deduction is 40 000 kr/year. The deduction excludes most other deductions. For example, if you earned 300 000 kr, your deduction will be 30 000 kr, and the result will be 6 600 kr less tax**!**

Work on a platform

As a platform worker from abroad you are entitled to the standardfradrag 10%, whereas others have not had this right since 2019. Standardfradrag is a deduction that amounts to 10% of your gross earnings. The maximum deduction is 40 000 kr/year. The deduction excludes most other deductions. For example, if you earned 400 000 kr, your deduction will be 40 000 kr, and the result will be 8 800 kr less tax.

If you have costs related to a joint investment in property (sameie), then these costs are fully deductible. In practice, as a co-owner you participate in the profits and costs of the property in question. However, there are costs that may be directly related to the investors rather than the community. Such costs can be deducted additionally. Details on the Skatteetaten pages: https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/bolig-og-eiendeler/bolig-eiendom-tomt/bolig-i-boligselskap-eller–sameie/

With rental we have various options and tax exemptions. For example, for short-term rental of your own house or holiday cabin for up to 30 days, profit up to 10 000 kr is tax-free. In turn, when renting out your own home, profits up to 20 000 kr per year are tax-free. If you rent out part of the house and you occupy most of it for residential purposes, the entire profit is tax-free. However, if you must tax the rental (you do not meet any of the exceptions), you can also account for costs that reduce your taxable rental profit. The costs are related to all activities concerning the property and its maintenance. Example costs recognised by the tax office:

  • Maintenance costs - renovations, repairs
  • Any municipal charges (which you pay, not the tenant to the municipality)
  • Insurance
  • Property taxes
  • Utility costs: electricity, heating or cleaning (which you pay)

Costs related to improvements or post-purchase renovation are not deductible. These costs are entered in the return in the rental section together with the declaration of rental income.

Loss on sale of property

When selling property, as with rental, there are different tax rules. For example, the sale of a house that you have owned for at least one year and lived in for at least 1 of the last 2 years is tax-free. The sale of a holiday cabin that you have owned for at least 5 years and used for holidays for at least 5 of the last 8 years is also tax-free. You can check the exact rules on the Skatteetaten website, but if you must tax the sale of property and you sold it at a loss - for example, its value was 1 200 000 kr and you sold it for 1 100 000 kr, then the difference is deductible from tax. Likewise, profit from the sale is taxable.

NOTE: This only applies if the property was previously declared to the tax office.

Loan interest

You can deduct loan interest both from Norway and from abroad. Norwegian interest will most likely be included, so you only need to check whether it is correct. Foreign interest must be added manually and is automatically converted to NOK according to the annual average exchange rate taken from Norges Bank: https://www.norges-bank.no/tema/Statistikk/Valutakurser/ Loan interest is fully tax-deductible, with the tax refund in Norway amounting to 22% of the costs. However, note that only interest is deductible, not loan instalments.

BSU - housing savings contributions up to the age of 33

If you opened a BSU account and saved money there, you are entitled to a tax deduction until the year you turn 33. The limit for the deduction is 27 500 kr, and you can deduct at most:

  • 20% for 2022,
  • 10% for 2023,

so the maximum deduction for the previous year is 2750 kr (5500 kr for 2022), which gives a tax reduction of 605 kr (1210 kr for 2022).

If the BSU rules are breached - in the income year in which they were breached, a tax surcharge will be charged equal to the amount of tax for which the deduction was previously granted + an additional penalty may be charged.

This deduction is normally included automatically in the return.

Loss on sale of shares, securities or cryptocurrency

If you sold shares, securities or cryptocurrency at a profit or loss, the difference is taxable or deductible. The capital tax rate is 22%. For example: you bought shares for 100 000 kr and sold them in the same year for 80 000 kr. The loss of 20 000 kr is deductible and reduces the tax by 4 400 kr. If, on the other hand, the sale resulted in a profit - you would have to pay tax.

Gifts to selected charities (including one Polish one)

Gifts to charities in Norway are also deductible. Foreign organisations must be approved by the Norwegian Tax Administration and there are currently 7 organisations:

  • BARKOT CHILDREN OF ETHIOPIA FOUNDATION - Zabrze, Poland
  • DANMARKS UNGE KATOLIKKER - Copenhagen, Denmark
  • FOUNDATION SERCA DLA MALUSZKA - Bielsko-Biala, Poland
  • PROMISSIO - Aarhus, Denmark
  • RONALD MC DONALD CHARITIES LATVIJA - Riga, Latvia
  • Samband islenskra kristnibodsfelaga - Reykjavik, Iceland
  • SKANDINAVISKA TURISTKYRKAN - Stockholm, Sweden
  • THE NATURE CONSERVANCY - Berlin, Germany
  • VEREINTE KIRCHE GOTTES E.V - Bonn, Germany

Gifts to organisations must exceed 500 kr (each gift) in order to be deductible. The maximum deduction is 25 000 kr for 2022. Gifts to Norwegian organisations are included automatically. Gifts to foreign organisations must be entered manually and you must have documentation confirming the payments. Payments to organisations such as WOŚP or Caritas are unfortunately not deductible.

What needs to be added to the return? - Tax

Income from abroad (including Poland), if you are a resident of Norway

If you are a resident of Norway, you must declare all income from abroad in Norway as well. In practice this means that tax on all Norwegian and foreign income must be paid in Norway, but you can deduct taxes you have paid abroad. Check whether you are a resident of Norway here: tax residence

Gains from trading currencies and cryptocurrency, if you have withdrawn the given currency or cryptocurrency

When trading currencies and cryptocurrency, only gains or losses from currency exchange in a given year must be declared. The value of currencies and cryptocurrency in foreign accounts should be entered according to the exchange rate on 1 January of the year following the tax year. It does not matter whether it is a currency or cryptocurrency, the reference is always the Norwegian krone. Let us take the example of Bitcoin BTC and several transactions made during the year:

  1. 15 January purchase of BTC for 100 000 kr
  2. 30 April sale of 25% of the BTC held for 30 000 kr
  3. 15 May sale of 25% of the BTC held for 20 000 kr
  4. 12 December sale of 25% of the BTC held for 100 000 kr
  5. 31 December - 25% of BTC remained, worth 150 000 kr

The example is meant to be descriptive, hence the split into equal parts and only one purchase transaction. In the case of a larger number of transactions, the FIFO model is used. This means that we first calculate the difference between sale and purchase from the currencies bought earliest. Returning to the example:

  1. The BTC purchase does not cause any tax or change in assets during the year
  2. This sale generates a profit of 30 000 - 25 000 = 5 000 kr
  3. This sale generates a loss: 20 000 - 25 000 = - 5 000 kr
  4. This sale generates a profit of 100 000 - 25 000 = 75 000 kr
  5. This fact creates assets: 150 000 kr, the earlier investment of 100 000 kr reduced the value of the assets in the Norwegian account, which banks automatically record in the return

Ultimately, the following is entered in the return:

  • Total profit from currency exchange: 75 000 kr
  • Assets in BTC: 150 000 kr

Additionally, if we have an account in Poland or abroad and cash in a given currency, it must also be entered in the return. We enter the values as assets according to the exchange rate on 1 January of the year following the tax year. This applies to currency and cryptocurrency wallets. This increases assets, which may result in wealth tax (above 1,7 million kroner assets are taxed in Norway)

Share gains - if you received a dividend or a gain from realising shares

Gains from dividends or share realisations and losses in Norway are entered automatically based on shareholder statements. Such gains from abroad must be entered. The difference between sale and purchase is your profit or loss, which must be taxed or deducted. In addition, in Norway there is a deduction resulting from inflation and other market factors, which reduces the value of the gain from share realisation. This is called skjermingsfradrag and you can calculate it on the website: https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/aksjer-og-verdipapirer/om/skatteregler-for-gevinsttap-ved-realisasjoner-og-aksjeutbytte/skjermingsfradrag/ Example calculation:

2018: purchase of shares for 100 000 kr
2018-2022 no dividend and no sale
2022: sale of shares 1.10 for 130 000 kr
Tax base adjustment for 2022: 1,6 * 130 000 = 208 000
Skjermingsfradrag: 3 236 kr (based on the calculator)
Profit to be entered: 208 000 - 100 000 - 3 236 = 104 764 kr
Tax to pay: 104 764*0,22 = 23 048 kr

The return must also include the value of shares or other financial instruments held abroad. This increases assets, which may result in wealth tax (above 1,7 million kroner per person assets are taxed in Norway)

Gains from the sale of property

The sale of property (if it creates a tax liability, example rules in the section "Loss on sale of property") also needs to be included in the return. If there is no entry for profit or loss - it must be included. This also applies to foreign property. Documentation of the purchase and sale is necessary to show the profit or loss. In addition, foreign property held must also be declared according to its value. This increases assets, which may result in wealth tax (above 1,7 million kroner assets are taxed in Norway)

NOTE: This only applies if the property was previously declared to the tax office.

A few notes about the online annual return

  • Deductions are cumulative. We always choose the most beneficial option for you. For a person earning 250 000 kr gross, you can receive a maximum of over 30 000 kr.
  • How does the return with Efremtid.no work?
    1. You fill in the account details - provide at least your email address and phone number so that we can contact you
    2. You pay for the submission of the return according to the price list by credit/debit card
    3. We send your return to Altinn and inform you of the likely refund. The calculation is indicative, and you will receive the final one from the tax office.
    4. We always help if you have questions/problems
    5. We receive information about your payment automatically. If we do not get in touch during the filing period - write to us at: info@efremtid.no

Why is the tax return with Efremtid.no reliable and safe?

Read about 5 reasons why filing with Efremtid.no guarantees safety and certainty that your return will be correct.

  1. We are a certified Altinn.no partner - our system is on the list you will find in: Tilgangsstyring -> Datasystem under the entry Efirma.no
  2. We run two large services - efaktury.no and efirma.no are two large services. Each has hundreds of clients who have trusted us. Most of them are Poles living in Norway.
  3. Payment is handled by Stripe - this is a globally recognised payment intermediary. This means your payment will reach us safely.
  4. We are a certified Difi partner - we have integration with the EHF electronic invoicing system. You will find us on this list: http://www.anskaffelser.no/verktoy/aksesspunkt-hvilke-kan-stotte-ditt-behov under efirma.
  5. We work with an authorised accounting firm - Efirma Regnskap AS is our partner with whom we cooperate on matters related to authorised services. Most of our employees work in both companies.

Tax return in Poland

We help with tax returns both in Norway and in Poland. With us you can complete a standard return in Norway and Poland, which means you will get the highest possible tax refund for your situation - depending on assessed tax, tax due in Norway and Poland, income from Norway, assessed tax on income, etc.

If you want us to reduce the amount of tax payable in Poland, you are very welcome - click here (click).

Need help? Ask about tax in Norway

During working hours you can call us on +47 21 38 38 21

What exact information do we need?

Below is a list of all the questions and information we will ask you for in individual cases.

Information we will definitely ask for:

  • Consent to the processing of personal data (mandatory)
  • Year to which the return relates (mandatory)
  • Contact details (email address, phone number) (mandatory)
  • Personal details (first and last name, personal number/D-nummer, date of birth)
  • Full address (address, postcode, town, municipality)
  • Date of first registration in Norway
  • Date of registration at the current address in Norway

Next we will ask whether you have family or a home in a country other than Norway and, depending on the situation, we will move on to further questions.

Situation one:

If you answer "Yes, I have family in a country other than Norway" we will ask you whether you have changed municipality of residence in the last 24 months.

If yes, we will ask for:

  • Date of change of municipality of residence
  • Full previous address (address, postcode, town, municipality)
  • Date of moving in and moving out of the previous place of residence
  • Documented costs incurred at the previous place of residence (if they were paid by bank transfer or deducted from salary
  • Answer to the question whether you had access to a kitchen at the previous place of residence and, depending on the answer:
  • "Yes" - we will ask about documented costs incurred at the current place of residence (if they were paid by bank transfer or deducted from salary)
  • "No" - we will ask about the number of days when you did not have access to a kitchen at the previous place of residence, and then about documented costs incurred at the current place of residence (if they were paid by bank transfer or deducted from salary)
  • Then we will move on to the question about access to a kitchen at the current place of residence.

If no, we will ask for:

  • Documented costs incurred at the current place of residence (if they were paid by bank transfer or deducted from salary)
  • Then we will move on to the question about access to a kitchen at the current place of residence and now:
  • If you have access to a kitchen (you select "Yes"), you will go straight to the next point.
  • If you do not have access to a kitchen (you select "No"), we will ask about the number of days without access to a kitchen at the current place of residence, after which you will move on to the next point.

The next point is questions about work:

  • Full address (address, postcode, town, municipality) and the name of the workplace in Norway (if there were several, all are required)
  • Number of days worked in that job
  • Employment dates
  • Have you changed the municipality in which you are employed during the previous 2 years?
  • If you answer "Yes", you will move on to questions about the previous place of employment. We will require all places of employment in the previous 2 years, including the employer's name, address with municipality, and employment and dismissal dates. Then you will move on to the next section "Wife/husband or minor children".
  • If you answer "No", you will go straight to the section "Wife/husband or minor children".

In the "Wife/husband or minor children" section we will ask you for:

  • First and last name of wife/husband, full residential address of the spouse and date of birth
  • First and last names of minor children, full residential addresses and dates of birth
  • If you have children under 12 years of age for whom you incur costs related to nursery, after-school activities, etc. - we will ask for the name of the nursery/school, full address with municipality

At this point we know that you are entitled to pendler deductions. We will now need additional information:

  • Number of trips to Poland/another country than Norway and number of kilometres round trip
  • Travel documents in the form of airline tickets, ferry tickets, etc.

Then we will ask about your stay in Norway: were you in Norway for the full 12 months in the year to which the return relates? (we do not count short holiday trips here).

  • If you answer "Yes": you will move on to the "Travel to work" section, where we will ask about:
  • Travel to work: we will need the number of days worked and the number of kilometres per day, together with the addresses of the workplaces.
  • The total amount of toll and ferry charges incurred in the given tax year (the minimum deductible amount must be greater than 3300 NOK)
  • The name of the bank, the account number to which we repay the loan and the amount of interest together with the currency in the case that we had such a loan in that year. If we had several loans - we must provide all of them.
  • Penalty interest (inkasso or other): the amount of penalty interest paid and the name of the institution to which we paid it in the given tax year.
  • Pension insurance: the name of the institution and the amount of advance payments made together with the currency in the given tax year.
  • Then we will ask whether there were documented costs related to the care of children under 12 years of age or, in the case of disabled children under 18 years of age, in nursery or school.
  • If yes, we will ask for:
  • First and last names of the children and dates of birth
  • Name and full address of the nursery, and the amount spent in the given year including the currency (each described for the given child together with his or her first and last name)
  • Other documented child care expenses, such as after-school activities (name of institution, cost incurred including the currency (each described for the given child together with his or her first and last name)
  • Other documented private expenses, such as a childminder (first and last name of the person caring for the child/children, their personal number/D-nummer and the amount paid in the tax year) (each described for the given child together with his or her first and last name)
  • Then we will move on to the next section "Account in Poland"
  • If not, you will go straight to the section "Account in Poland"

In the "Account in Poland" section we will ask for:

  • The name of the bank where we hold the account
  • Bank account number
  • The amount we had on 31 December of the given tax year, including the currency
  • If we had several bank accounts, we must provide all of them in the order described above.

Then we will move on to the "Summary" section, where we will ask about attachments.

  • If you want to add attachments, you will be able to go to the "Attachments" section. There you will find the email address to which you can send us the attachments. Then in the answer field provide the email address from which you sent the given attachments - this way we will know that these attachments are from you. After sending the attachments you will move on to the "Notes" section
  • If you do not want to add attachments, you will go straight to the "Notes" section.

In the "Notes" section we ask you to write your comments if you want to include information not covered by the questions in the form. For example, you can ask for:

  • Taxation of income from renting out a flat, garage, etc.
  • Splitting deductions with a spouse or transferring a deduction to a spouse
  • Taxation of income/loss from the stock market or crypto.
    In this section you can write anything you would like to discuss with us regarding the return.

After this section the form will be sent to us.

Situation two:

If you answer "Yes, I have a home in a country other than Norway":

You will move on to the "Permanent residence" section, where we will ask you to choose the size of the home in a country other than Norway. At this point:

  • If you choose the option "Less than 35m2 + 20m2 for each registered occupant" we will know that you are not entitled to pendler status.
  • If you choose the option "More than 35m2 + 20m2 for each registered occupant" we will ask you to choose the size of the home in Norway. At this point:
  • If you choose the option "More than 35m2 plus 20m2 for each additional registered occupant" we will know that you are not entitled to pendler status.
  • If you choose the option "Less than 35m2 plus 20m2 for each additional registered occupant" you may be entitled to pendler deductions, but we will need to ask a few more questions and assess this individually. We will ask about:
  • Full address of the home in a country other than Norway (address, postcode, town)
  • Number of trips to your permanent residence during the whole tax year (number of trips and number of kilometres round trip)

Then in each case you will move on to the section concerning your stay in Norway. We will ask you about your stay in Norway: were you in Norway for the full 12 months in the year to which the return relates? (we do not count short holiday trips here).

  • If you answer "Yes": you will move on to the "Travel to work" section, where we will ask about:
  • Travel to work: we will need the number of days worked and the number of kilometres per day, together with the addresses of the workplaces.
  • The total amount of toll and ferry charges incurred in the given tax year (the minimum deductible amount must be greater than 3300 NOK)
  • The name of the bank, the account number to which we repay the loan and the amount of interest together with the currency in the case that we had such a loan in that year. If we had several loans - we must provide all of them.
  • Penalty interest (inkasso or other): the amount of penalty interest paid and the name of the institution to which we paid it in the given tax year.
  • Pension insurance: the name of the institution and the amount of advance payments made together with the currency in the given tax year.
  • Then we will ask whether there were documented costs related to the care of children under 12 years of age or, in the case of disabled children under 18 years of age, in nursery or school.
  • If yes, we will ask for:
  • First and last names of the children and dates of birth
  • Name and full address of the nursery, and the amount spent in the given year including the currency (each described for the given child together with his or her first and last name)
  • Other documented child care expenses, such as after-school activities (name of institution, cost incurred including the currency (each described for the given child together with his or her first and last name)
  • Other documented private expenses, such as a childminder (first and last name of the person caring for the child/children, their personal number/D-nummer and the amount paid in the tax year) (each described for the given child together with his or her first and last name)
  • Then we will move on to the next section "Account in Poland"
  • If not, you will go straight to the section "Account in Poland"

In the "Account in Poland" section we will ask for:

  • The name of the bank where we hold the account
  • Bank account number
  • The amount we had on 31 December of the given tax year, including the currency
  • If we had several bank accounts, we must provide all of them in the order described above.

Then we will move on to the "Summary" section, where we will ask about attachments.

  • If you want to add attachments, you will be able to go to the "Attachments" section. There you will find the email address to which you can send us the attachments. Then in the answer field provide the email address from which you sent the given attachments - this way we will know that these attachments are from you. After sending the attachments you will move on to the "Notes" section
  • If you do not want to add attachments, you will go straight to the "Notes" section.

In the "Notes" section we ask you to write your comments if you want to include information not covered by the questions in the form. For example, you can ask for:

  • Taxation of income from renting out a flat, garage, etc.
  • Splitting deductions with a spouse or transferring a deduction to a spouse
  • Taxation of income/loss from the stock market or crypto.
    In this section you can write anything you would like to discuss with us regarding the return.

After this section the form will be sent to us.

Situation three:

If you answer "No - this applies to single people (those without property in Poland) and families living in Norway" at the beginning you will first move on to the section concerning your stay in Norway. We will ask you about your stay in Norway: were you in Norway for the full 12 months in the year to which the return relates? (we do not count short holiday trips here).

  • If you answer "Yes": you will move on to the "Travel to work" section, where we will ask about:
  • Travel to work: we will need the number of days worked and the number of kilometres per day, together with the addresses of the workplaces.
  • The total amount of toll and ferry charges incurred in the given tax year (the minimum deductible amount must be greater than 3300 NOK)
  • The name of the bank, the account number to which we repay the loan and the amount of interest together with the currency in the case that we had such a loan in that year. If we had several loans - we must provide all of them.
  • Penalty interest (inkasso or other): the amount of penalty interest paid and the name of the institution to which we paid it in the given tax year.
  • Pension insurance: the name of the institution and the amount of advance payments made together with the currency in the given tax year.
  • Then we will ask whether there were documented costs related to the care of children under 12 years of age or, in the case of disabled children under 18 years of age, in nursery or school.
  • If yes, we will ask for:
  • First and last names of the children and dates of birth
  • Name and full address of the nursery, and the amount spent in the given year including the currency (each described for the given child together with his or her first and last name)
  • Other documented child care expenses, such as after-school activities (name of institution, cost incurred including the currency (each described for the given child together with his or her first and last name)
  • Other documented private expenses, such as a childminder (first and last name of the person caring for the child/children, their personal number/D-nummer and the amount paid in the tax year) (each described for the given child together with his or her first and last name)
  • Then we will move on to the next section "Account in Poland"
  • If not, you will go straight to the section "Account in Poland"

In the "Account in Poland" section we will ask for:

  • The name of the bank where we hold the account
  • Bank account number
  • The amount we had on 31 December of the given tax year, including the currency
  • If we had several bank accounts, we must provide all of them in the order described above.

Then we will move on to the "Summary" section, where we will ask about attachments.

  • If you want to add attachments, you will be able to go to the "Attachments" section. There you will find the email address to which you can send us the attachments. Then in the answer field provide the email address from which you sent the given attachments - this way we will know that these attachments are from you. After sending the attachments you will move on to the "Notes" section
  • If you do not want to add attachments, you will go straight to the "Notes" section.

In the "Notes" section we ask you to write your comments if you want to include information not covered by the questions in the form. For example, you can ask for:

  • Taxation of income from renting out a flat, garage, etc.
  • Splitting deductions with a spouse or transferring a deduction to a spouse
  • Taxation of income/loss from the stock market or crypto.
    In this section you can write anything you would like to discuss with us regarding the return.

After this section the form will be sent to us.

Need help? - Tax refund

During working hours you can call us on +47 21 38 38 21

Tax return in Norway - get a tax refund from Norway for 2025 - annual tax return

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