Your tax return is the annual overview where you check your income, assets, debts, and deductions with Skatteetaten (the public agency that collects tax). It is pre-filled, but you must check it yourself – do not simply accept it. The deadline for salaried employees is 30 April 2026. If you have accounts, loans, or income abroad, these are often not pre-filled, and you must add them yourself.

What is the tax return, and when does it arrive?

The tax return (formerly called self-assessment) shows your finances for one tax year. You receive it the following year: the tax return for the 2025 tax year arrived in spring 2026, from mid-March.

Everyone who has worked or had income in Norway receives a tax return – including you with a D-number who has only been here a short time. If you do not receive the notice digitally, you may have opted out of digital mail, or your contact information may be outdated.

Skatteetaten retrieves much information automatically from your employer, NAV, banks, and insurance companies. Therefore, the tax return is pre-filled with salary, pension, interest, and loans they already know about. Your job is to check that the figures are correct and add what is missing.

If you want to understand the Norwegian tax system from the ground up, we have a simple introduction to tax explained for immigrants.

Deadlines 2026: when must you submit?

The answer is 30 April for most people. The deadlines follow a fixed schedule each year:

WhoDeadline 2026
Salaried employees and pensioners30 April
Self-employed (sole proprietorships etc.)1 June (31 May is Sunday)
Application for extensionby 30 April at the latest

If you need more time, you can apply for an extension on skatteetaten.no. Salaried employees can get up to 30 days' extension, and the application must be submitted by 30 April. Remember that the deadline applies to submitting changes – not when you receive money back. If you receive an extension, the tax settlement may come later.

An important difference: the self-employed do not have exemption from filing and must always submit the tax return actively, even if everything looks correct. Salaried employees are exempt from this if the return is correct.

It is pre-filled – but you must check it

Yes, you are exempt from active filing if everything is correct. The return is then considered submitted automatically. But for that very reason, you should read it carefully: silent acceptance means that errors and forgotten deductions will remain, and you can lose money.

Log in to skatteetaten.no with BankID (electronic ID from your bank), go through each item, and make changes where needed. You can also use Altinn (the public portal for digital forms and communication from the public sector). If you make any changes, you must submit the tax return actively.

Deductions many immigrants forget

Several deductions are not deducted automatically – you must enter them yourself. Here are the most common ones, with rates for the 2025 tax year (as of June 2026):

  • Travel deduction: for travel between home and work. The rate is 1.90 kr per km, but only amounts above the minimum allowance of 12,000 kr give a deduction.
  • Commuter deduction: if you live away from home because of work, you can get a deduction for meals, accommodation, and return home trips.
  • Childcare deduction: for documented expenses for kindergarten and after-school care. You get up to 25,000 kr for one child, and 15,000 kr extra per additional child.
  • Interest on debt: interest on foreign loans is often not pre-filled. Interest on Norwegian loans usually comes automatically.
  • Union membership fee: if you are a member of a trade union, you can deduct up to 8,250 kr for 2025.

You do not need to submit receipts with the tax return, but you must be able to document the deductions if Skatteetaten asks for them. Therefore, keep receipts, bank statements, and travel documents for at least five years. See the complete overview in the article about tax deductions immigrants often forget.

Pitfalls: what do you need to watch out for?

Some errors are costly. Watch out for these especially:

  • Accounts and property abroad: if you are tax resident in Norway, you must report bank accounts, assets, and property abroad – even if you are already being taxed on them in another country.
  • Income from abroad: salary, pension, or rental income from abroad must be entered.
  • Additional tax or tax refund: if you have paid too little tax, you will owe additional tax and must pay more. If you have paid too much, you get money back (tax refund).
  • Penalty tax: if you report incorrectly or too little, intentionally or negligently, you can be charged a penalty tax on top of the regular tax.

If you often owe additional tax, your tax card was probably wrong. Read how to avoid surprises with the right tax card. If you earn little throughout the year, a tax-free allowance card may be appropriate.

After submission: the tax settlement and how to make changes

After the deadline, Skatteetaten processes the return and sends you a tax settlement. It shows whether you get money back or must pay additional tax. The settlements arrive in batches: the first from June, and everyone should have received their settlement by 1 December 2026. If you have changed the return, the settlement may come later.

If you have money to receive, it is paid out to the account you have registered with Skatteetaten. If you are missing a Norwegian account number, you should register one – otherwise payment may be delayed. If you owe additional tax, you will receive one or two invoices with their own payment terms, depending on the amount.

If you discover an error later, you can still correct it. You can change the tax return yourself for up to three years after the filing deadline. Log in, select the correct year, and submit new information. If you disagree with something Skatteetaten has determined, you must file a complaint instead of making changes yourself.

Tax is also part of social studies

Understanding tax, deductions, and deadlines is not only practical – it is also exam material for the social studies test. On SamfunnPrep you can practice free questions on tax, economics, and rights in Norway. If you are soon starting life in Norway, our tools for the first weeks give you an easy start. SamfunnPrep helps you understand both the exam and everyday economics.

Summary

  • Your tax return is pre-filled, but you must check it and add what is missing.
  • The deadline is 30 April 2026 for salaried employees, 1 June for self-employed.
  • Foreign accounts, loans, and income are often not filled in – enter them yourself.
  • You can change the tax return yourself for up to three years after the deadline.

The deadlines and rates above apply to the 2025 tax year and are based on Skatteetaten as of June 2026. Always check updated figures at skatteetaten.no.

This article is informational only and is not tax or legal advice.