The beginning of December each year sees Norway release the final settlements for all tax payers in the country.
The release of the settlements marks the completion of the tax returns for 2024. Each year’s tax returns are initially released by the Norwegian Tax Administration (Skatteetaten) in March, allowing tax payers to make adjustments and receive money back or pay deficits.
Although the Norwegian tax system is known for automation and efficiency, new data, released alongside the final 2024 returns on Tuesday, shows failing to check the draft returns can come with a price, as omissions can go unnoticed if you don’t actively check your details.
According to the Norwegian Tax Administration (Skatteetaten), when the initial tax drafts were sent out in March, it was estimated that 1.1 million people would end up owing money (underpaid tax or restskatt).
Now that the final settlement process was completed in late November, that number has dropped to 790,000.
This means that roughly 300,000 people avoided paying extra tax simply by logging in, checking their figures, and adding missing deductions that the automatic system didn’t catch.
The effort paid off in other ways too. The number of people receiving a tax refund increased from an estimated 2.8 million in March to 3.1 million in the final count. On average, these taxpayers received a refund of 16,600 kroner.
"These figures show how important it is to check your tax return," Divisional Director Regine H. Vastvedt said in a press release. "In recent years, more and more people have logged in to check the figures and make necessary changes. This is important because the tax return is a draft, and you are responsible for ensuring that all information is correct and included."
For those who did end up owing money, the average bill was 36,900 kroner.
Why did some people have to wait?
While most people received their tax settlement in June, some had to wait until late November.
The Tax Administration explained that this delay is often due to complex calculations, specifically involving back payments from the Norwegian Labour and Welfare Administration (NAV) or other pension providers.
Tax lists will be public by the beginning of December
As the assessment is now finished for everyone, Norway’s principle of transparency comes into play.
On Wednesday, December 3rd, the public tax lists (skattelistene) will be published. These lists allow the public to search for an individual's net income, net wealth, and tax paid in Norway.
While the search is no longer anonymous (the person you search for can see that you looked them up via their personal ID login), the release of these lists remains a major annual event in the Norwegian media calendar.
Is it too late to fix mistakes?
There’s good news for those who did not check their tax return earlier this year. According to Vastvedt, "If you discover you forgot something or receive new information, log in to skatteetaten.no, make the changes, and submit the tax return again." In Norway, you can update your tax return for up to three years after the original submission deadline.
However, authorities emphasise that this mechanism is meant to correct errors or add new information you didn’t have before. It’s always best to meet the official deadlines to avoid potential interest on unpaid taxes.
Looking ahead to 2026
While the authorities are closing the book on 2024, they’re already looking ahead. The 2026 tax card will be available on Monday, December 15th at 8am.
This card tells your employer how much tax to deduct from your salary starting in January. Just like with the tax return, it’s vital to check that the estimate is correct.
The Tax Timeline in Norway
If you are a newcomer to Norway, the tax calendar can be confusing. Here is a breakdown of how the tax year works:
- March/April: Everyone receives the draft (skattemelding). This is the crucial window where you must log in to correct errors and claim deductions the state doesn't know about (like interest on foreign loans).
READ ALSO: Five things to do when you get your Norwegian tax return
- June: The first round of final settlements (skatteoppgjør) is sent out. Most standard wage earners receive their refund or bill here.
- August–November: The Tax Administration continues to process more complex cases, such as those involving business owners, people with complex finances, or those selected for manual checks.
- December: The process is officially complete. The remaining taxpayers get their settlement. By now, all assessments for the income year have been finalised.
READ ALSO: What foreigners in Norway need to know about the PAYE tax system.
1,242 billion in total taxes in 2024
In total, tax payments for the 2024 income year amounted to 1,242 billion kroner. This represents a decrease of 55 billion from the previous year, largely driven by lower oil prices that impacted petroleum tax revenue. Wage earners, pensioners, and the self-employed contributed 736 billion of the total, while companies paid 506 billion, the vast majority of which came from the oil sector.
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