🇳🇴Norway tax deadlines

Norway Tax & Filing Deadlines

Every Norway statutory deadline a founder needs to know. Penalties, checklists and source links to Skatteetaten (Norwegian Tax Administration) and Brønnøysundregistrene (Brønnøysund Register Centre).

Skattemelding for AS (Corporate Tax Return)

31 May of the year following the income year (standard). Extended to 31 August if the return is filed by a registered regnskapsfører or revisor.

Annual corporate income tax return for Norwegian AS companies. Reports all taxable income, deductions, and tax liability for the income year. Filed via Altinn.no. Extended deadline available when filed through a registered regnskapsfører.

MVA-Meldingen (VAT Return)

Bimonthly: due on 10th of the 3rd month after the period ends. Periods and deadlines: Jan–Feb due 10 Apr; Mar–Apr due 10 Jun; May–Jun due 31 Aug (exception: August); Jul–Aug due 10 Oct; Sep–Oct due 10 Dec; Nov–Dec due 10 Feb. Annual filing (small business): 20 March.

Norwegian MVA (VAT) return. Most businesses file bimonthly (every 2 months). Small businesses with annual turnover under NOK 1,000,000 may qualify for annual filing. Filed via Altinn.no and paid to Skatteetaten's bank account.

A-Melding (Monthly Payroll Report)

5th of each month, covering the previous month's payroll. January payroll is due 5 February; December payroll due 5 January of the following year. If the 5th falls on a weekend or public holiday, the deadline is the next business day.

Monthly payroll reporting obligation for all Norwegian employers. Reports wages, tax deductions, and employer social security contributions (arbeidsgiveravgift) for all employees. Must be filed by the 5th of the month following the payment month. Covers all remuneration including benefits in kind.

Aksjonærregisteroppgaven RF-1086 (Shareholder Register Report)

31 January of the year following the income year. For the 2025 income year, the deadline is 31 January 2026.

Annual report of all share ownership and transactions for Norwegian AS companies. Reports each shareholder's holdings, all share transactions during the year, dividends paid, and the skjermingsfradrag (risk-free return deduction) data. Feeds Skatteetaten's central Aksjonærregisteret and pre-populates shareholders' personal tax returns.

Årsregnskap (Annual Accounts Filing)

7 months after the end of the financial year. For companies with a 31 December financial year end: 31 July of the following year. Companies with non-standard year ends follow the same 7-month rule (e.g. 31 March year end → 31 October).

Annual accounts of Norwegian companies must be filed with Regnskapsregisteret (the Accounts Register at Brønnøysundregistrene). The deadline is 7 months after the financial year end — 31 July for calendar-year companies. Filed via Altinn. Publicly available once accepted.

Forskuddsskatt (Advance Tax — Self-Employed/ENK)

4 instalments per year: 15 March, 15 May, 15 September, 15 November. AS companies paying advance selskapsskatt (forhåndsskatt) pay on 15 February and 15 April of the year following the income year (different schedule from ENK).

Advance tax payments for self-employed individuals (ENK) and personal shareholders receiving large dividends. Paid in 4 instalments during the year. Skatteetaten issues advance tax notices based on the previous year's income. Self-employed people must estimate and pay even without a notice if their income has increased significantly.

Arbeidsgiveravgift og Skattetrekk (Payroll Tax and Employee Tax Remittance)

6 payments per year, due on the 15th of the month following the 2-month period: Jan–Feb due 15 March; Mar–Apr due 15 May; May–Jun due 15 July; Jul–Aug due 15 September; Sep–Oct due 15 November; Nov–Dec due 15 January of the following year.

Bimonthly payment of employee income tax deductions (skattetrekk) and employer payroll tax (arbeidsgiveravgift). Covers all wages paid in the two-month period. Payment due by the 15th of the month after the period ends. Separate from A-melding (which is monthly).

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