Norway tax deadlines 2026.
Every individual and self-employed income tax deadline for Norway in 2026. Plus recurring VAT / GST / sales tax filings. Each deadline links to notes on how to file, what people miss, and matching open tax rules.
Annual deadlines
1 this yearOpen tax rules for Norway
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Add them to your AI agent and they handle the computation.
Norway capital gains tax: 22% rate, shield deduction (skjermingsfradrag) on shares, shareholder model, exit tax. Trigger on: "Norway CGT", "capital gains Norway", "Norway 22% capital gains", "skjermingsfradrag", "shareholder model Norway", "sell shares Norway", "Norway aksjer skatt", "Norway exit tax shares".
Norway's wealth tax plus dividend tax created Europe's most visible wealth exodus, and the rules were rewritten mid-flight: the old wait-out-five-years exit tax is gone, replaced by a pay-within-12-years regime, while tax residency itself takes three full years to shed. This Guide sequences the Norwegian exit — the 3-year tail, the exit tax architecture, what stays Norwegian — and the Swiss landing, including the modified-forfait requirement Norway's treaty imposes on lump-sum residents.
Redirect — consolidated into norway-mva.md in this directory.
Source-cited draft: company formation & entity choice for Norway (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Use this skill whenever asked about Norwegian social contributions (trygdeavgift) for self-employed individuals operating as enkeltpersonforetak (sole proprietorship). Trigger on phrases like "trygdeavgift", "Norwegian social security", "self-employed contributions Norway", "NAV contributions", "national insurance Norway", "how much trygdeavgift do I pay", or any question about social contribution obligations for a self-employed client in Norway. This skill covers the 10.9% rate on business income, minimum thresholds, payment schedule, interaction with trinnskatt and income tax, exemptions, and edge cases. ALWAYS read this skill before touching any Norway social contributions work.
Source-cited draft: corporate income tax for Norway (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft: tax overview for Norway (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Use this skill whenever asked about Norwegian income tax for self-employed individuals (enkeltpersonforetak). Trigger on phrases like "Norwegian tax", "trinnskatt", "alminnelig inntekt", "personfradrag", "skattemelding", "RF-1175", "naeringsoppgave", "enkeltpersonforetak", "self-employed tax Norway", or any question about filing or computing income tax for a Norwegian self-employed client. Covers alminnelig inntekt (22%), trinnskatt (5 brackets), personfradrag, naeringsinntekt computation, deductible expenses, filing deadlines, and penalties. ALWAYS read this skill before touching any Norwegian income tax work.
Prepare a Norway review pack with open Guides
These Guides can help your AI agent draft computations, organize schedules, and prepare a review package. They do not replace a tax preparer or determine your final filing position. The OpenAccountants repo has open Tax Guides, accountant-reviewed where available — run them with your AI agent, then have an accountant review.