Forskuddsskatt (Advance Tax — Self-Employed/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.
Who this applies to
- ENK (Enkeltpersonforetak) owners — all self-employment income
- Personal shareholders expecting significant dividend income not covered by employer withholding
- Individuals with rental income or other non-wage income exceeding the tolerance threshold
- Directors of AS without salary who take dividends
What to file
No filing as such — payment only. Skatteetaten sends advance tax notices (forskuddsskattsettel) based on previous year's income. If income changes significantly, taxpayers can request an amendment (endring av forskudd) via Min skatt on skatteetaten.no. Underpayment results in interest charge (rentetillegg) on the final assessment.
How to file
Pay via internet banking to Skatteetaten's bank account (number and reference stated on the notice). Reference: your personal fødselsnummer. Or pay via Min skatt / Skatteetaten's online portal using Vipps or card. Advance tax can also be increased voluntarily.
Payment due
Same as filing — 15 March, 15 May, 15 September, 15 November. Interest accrues on underpaid advance tax from the due date.
Penalties for missing this deadline
Underpaid advance tax (remaining tax on final assessment) accrues a rentetillegg (interest charge) at Skatteetaten's annual rate. In 2025 this is approximately 5–6% per annum on the underpaid amount. There is no separate 'late payment penalty' — just interest. Very large underpayments can trigger follow-up.
Filing checklist
- Review Skatteetaten's advance tax notice for the current year — issued in December of the prior year
- Compare the estimated advance tax to your expected actual income for the year
- If income is higher than last year, apply for increased advance tax via Min skatt to avoid a large final bill plus interest
- If income is lower, apply for reduced advance tax to avoid overpaying
- Pay the four instalments on 15 March, 15 May, 15 September, and 15 November
- Keep records of all advance tax payments for the final tax return reconciliation
Documents you'll need
- Forskuddsskattsettel (advance tax notice from Skatteetaten)
- Current year income estimate (profit and loss forecast for ENK or expected dividends)
- Prior year tax assessment for comparison
Common mistakes to avoid
- Ignoring the advance tax notice and discovering a large liability plus interest on the final assessment in October/November
- ENK owners not adjusting advance tax upward when business income increases significantly — the interest charge can be substantial
- Confusing ENK forskuddsskatt (personal, 4 instalments mid-year) with AS forhåndsskatt (company, 2 instalments in Feb/Apr of following year)
- Missing the 15 November instalment — the last payment before year end is often forgotten
Never miss a Norway deadline
AccountsOS tracks every Skatteetaten (Norwegian Tax Administration) and Brønnøysundregistrene (Brønnøysund Register Centre) deadline and reminds you weeks ahead.
Try Free