In Norway, filing a tax return is required for everyone taxed under the trinnskatt system (progressive tax). People using the flat-rate kildeskatt system (25%) do not have to file a tax return in Norway. It is worth checking whether switching from kildeskatt to trinnskatt could be beneficial, as such a change may save you as much as several tens of thousands of Norwegian kroner.
With Borsuk Podatki, you can count on our help in recovering overpaid tax. Our office will take care of the correct and timely submission of your tax return to the Norwegian tax authorities, giving you peace of mind and comfort throughout the process. +48 786 001 203
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Have you worked in Norway and want to check whether you are entitled to a refund of overpaid tax? Do not rely solely on the information entered automatically by the tax authorities. Check your salary, tax withheld, employment periods, deductions and the bank account registered for the refund. Borsuk Podatki will prepare your Norwegian tax return, assess whether taxation under the general rules is more beneficial and help you amend tax returns from previous years – contact us!
Norwegian tax return services are intended for people who have worked in Norway and want to check, correct or supplement their Norwegian tax return. Your obligations are determined not by Polish citizenship, but by the taxation system, length of stay, tax residency and source of income.
If you are taxed under the general rules, you will receive a pre-filled skattemelding tax return from Skatteetaten. You must check whether the tax authorities have correctly reported your income, tax withheld, assets, debts and the deductions you are entitled to. A person covered by kildeskatt, i.e. PAYE, generally does not receive a standard tax return or tax assessment.
Assistance with your tax return may be necessary if you worked in Norway for only part of the year, had several employers, incurred commuting or accommodation expenses, or if some of your income was not reported. Support may also be useful when switching from kildeskatt to the general taxation rules, amending a previous tax return, if you do not have access to MinID or BankID, or when reporting Norwegian income in a Polish PIT tax return.
Norwegian tax returns require an assessment of each individual situation. The mere fact that you worked in Norway does not automatically mean that you are entitled to a refund, but a short period of employment does not rule it out either.
The process involves checking the pre-filled skattemelding tax return, adding any missing information and waiting for the skatteoppgjør tax assessment. Skatteetaten prepares the tax return based on information submitted by employers, banks, NAV and other institutions. However, this does not mean that all the information is complete.
First, you should compare the tax return with the annual statement from your employer and check your salary, benefits, tax withheld, employment period and personal details. You should then add information that the tax authorities did not have, such as expenses related to pendler status, a foreign loan, a bank account, income from outside Norway or assets located in Poland.
If the information is correct and does not require any changes, you usually do not need to actively submit the tax return. An unsubmitted form will be regarded as filed with the information it contained on the filing deadline. However, you remain responsible for any errors that have not been corrected.
After processing the tax return, the tax authorities issue a skatteoppgjør. This document states whether you are entitled to a Norwegian tax refund or whether you need to pay additional tax.
In most cases, you should prepare documents confirming your income, tax withheld, employment period, expenses incurred and family situation. The required documentation depends on whether you are filing your first tax return, an amendment, an application to change from kildeskatt, or a Polish PIT tax return.
In particular, you should collect:
A Norwegian employer should provide the annual statement no later than 1 February of the year following the year in which the income was earned. This document should be compared with the information shown in the tax return. Not all supporting documents need to be sent to Skatteetaten immediately, but they should be retained in case of an audit.
Kildeskatt på lønn, or PAYE, is a simplified taxation system intended mainly for foreign employees who are new to Norway or work there temporarily. The employer deducts tax directly from the salary, and this withholding generally completes the employee’s Norwegian tax settlement.
In 2026, the standard rate is 25% of gross salary. If the employee is exempt from Norwegian social security contributions, the PAYE rate is 17.4%. PAYE can be used if the income covered by the scheme does not exceed NOK 725,050 in 2026. For income earned in 2025, the limit was NOK 697,150.
Under kildeskatt:
PAYE is voluntary. You can opt out and choose the general taxation rules, but once you have switched, you cannot return to PAYE for the same tax year.
Kildeskatt may be beneficial for short periods of employment, when you have no significant expenses and few deductions, because your employer withholds a fixed 25% tax and the tax process is simpler. The general rules may be more advantageous if you have a lower income, work for only part of the year, have high commuting and accommodation expenses, travel regularly to Poland or pay interest on a loan. The final decision should be made after comparing the total tax due under both systems.
Trinnskatt is a progressive tax on salary and other personal income, calculated in brackets under the general taxation rules. It is not the name of the entire tax system and is not the direct opposite of kildeskatt. It is only one component of ordinary taxation.
For income earned in 2026, the following brackets apply:
The higher rate applies only to the portion of income falling within the relevant bracket. Exceeding a threshold therefore does not mean that your entire salary is taxed at the higher rate.
Under the general rules, tax on general income is also charged. The standard rate in 2026 is 22% of income after deductions. People covered by the Norwegian social security system also pay social security contributions, which amount to 7.6% of salary in 2026.
Under the general rules, you can deduct expenses that meet the requirements of Norwegian regulations and have not been reimbursed by your employer. Simply incurring an expense is not enough. It must fall within a category permitted by Skatteetaten, and you must be able to provide documentation if requested.
Depending on your circumstances, your Norwegian tax return may include:
For income earned in 2026, the commuting deduction is calculated at NOK 1.90 per kilometre. A lower threshold of NOK 12,000 applies, while the total travel expense limit is NOK 120,000 less the non-deductible amount. For other tax years, the rates applicable to the relevant period must be used.
You must add deductions yourself if they have not been entered automatically. They are not available under the kildeskatt system.
Pendler status may apply if your work requires you to stay overnight away from your actual home and you incur additional expenses as a result. You do not receive this status automatically simply because you live in Poland and work in Norway.
Skatteetaten considers, among other things:
There are three basic conditions: you stay overnight away from home, this is necessary because of your employment, and you incur additional expenses. You cannot deduct expenses paid by your employer.
The deduction may include rent, electricity, internet, qualifying food expenses and travel home. Deductions for food and accommodation are generally limited to 24 months, although exceptions are provided for under the regulations. Documentation may include a rental agreement, bills, tickets, travel confirmations and documents relating to your family home in Poland.
A Norwegian tax return should normally be checked and filed by 30 April of the year following the tax year. The deadline can be extended by 30 days, while self-employed persons generally have until 31 May. An amended return can still be submitted after the deadline, but the taxpayer remains responsible for errors and missing information.
As a standard rule, you can amend tax returns yourself for the last three tax years. An amendment may be necessary, for example, if a deduction was omitted, the authorities used an incorrect salary amount, a foreign loan or interest was not reported, or the taxpayer wants to opt out of kildeskatt.
Older tax assessments can also be changed, but this requires an appeal or a separate application to Skatteetaten. The authorities will then assess the reason for the amendment, the significance of the error and the documentation provided.
Not having MinID or BankID does not prevent you from filing a Norwegian tax return. You can use another form of electronic identification, follow the paper procedure or appoint a representative.
Norwegian public services can be accessed through ID-porten. Available methods include:
To obtain electronic identification, you need a Norwegian national identity number or D-nummer. If you do not use online services, documents can be submitted on paper or you can authorise an adviser using form RF-1563 together with a copy of your identity document. You should never share passwords, MinID codes or BankID details – access should be granted through official procedures.
The refund is the difference between the tax withheld from your salary and the final tax due according to the assessment. There is no single average amount that can honestly be promised to every employee.
The amount of the refund depends, among other things, on:
Therefore, the expected refund can only be determined after analysing the documents and comparing the tax withheld with the tax actually due. In one case, it may be a few hundred kroner; in another, several thousand or even tens of thousands of NOK.
Most taxpayers receive their skatteoppgjør between April and June, although some tax assessments are not completed until autumn. Processing may take longer if the authorities request additional documents, the tax return contains new deductions or the case requires additional review.
There is no guaranteed individual processing time. It may take longer if:
Once the assessment has been issued, the overpaid amount is usually transferred to the registered bank account shortly afterwards. If the correct account has not been registered, payment may be withheld and the authorities will send a separate letter.
In Norway, spouses do not file one joint tax return in the same way as in Poland. Each person receives their own skattemelding and skatteoppgjør, while salary, pension and business income must remain on the tax return of the person who earned it.
However, spouses may divide certain interest expenses, debts, capital income, losses and selected assets between themselves. Such a change usually requires both tax returns to be amended, so each return should be analysed separately.
Send us your documents to receive an assessment of your tax return, available deductions and potential refund. At Borsuk Podatki, we will check your income, tax withheld by your employer, the selected taxation system, the possibility of amending previous years and whether your Norwegian income must be reported in your Polish PIT tax return.
Our services may include preparing a tax return under the general rules, switching from kildeskatt, claiming pendler expenses, checking loans and interest, assistance without MinID or BankID, reviewing your skatteoppgjør and registering a bank account for the refund. This means you do not have to translate official letters yourself or compare the available taxation options.
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