Author: Ragnhild Myren Stephansen
The Norwegian tax return for the income year 2025
As a foreign individual – make sure you do not pay too much tax.
Do foreign individuals need to file a tax return in Norway?
If you have earned income in Norway, you are required to review and, in many cases, submit a Norwegian tax return. For individual foreign taxpayers, this is not just a formality — it is an important opportunity to correct errors, claim deductions, and potentially reduce your overall tax burden.
The Norwegian tax year runs from 1 January to 31 December. The deadline for submitting or correcting your tax return is 30. April the following year.
Why the pre-filled Norwegian tax return is often wrong?
The Norwegian Tax Administration prepares a pre‑filled tax return based on information reported by employers, banks and other reporting entities. While this system works well for many Norwegian employees, it often falls short for foreign taxpayers.
As a result, foreign taxpayers typically need to take a more active role in reviewing their tax return. Cross‑border work, time spent abroad and special tax rules can easily lead to errors if the tax return is not reviewed carefully. A careful assessment is therefore essential to ensure that the tax position is correct.
PAYE scheme in Norway – When you still need to check?
If you are taxed under the PAYE (Pay As You Earn) scheme, your tax is normally final and you are not required to file a tax return. However, if you are not under PAYE — or if your situation has changed during the tax year — the tax return must be carefully reviewed and submitted where required.
Common reasons foreign workers overpay tax in Norway
Based on our experience, foreign individuals frequently miss deductions or report income incorrectly in areas such as:
- Incorrect allocation of income where work is performed partly outside Norway
- Miscalculation of taxable days due to travel, rotation schedules, or stays abroad
- Sick leave or parental leave periods treated as taxable in Norway despite being spent abroad
- Interest on mortgages or loans in the EU/EEA not included or incorrectly reported
- Minimum deductions calculated incorrectly
- Failure to claim the standard deduction where applicable for offshore personnel
- Deduction for commuter expenses paid by the employee out of pocket
- Seafarer`s deduction
- Misclassification of tax residency or limited tax liability
These issues are easy to overlook, but the financial impact can be significant. Even relatively small inaccuracies may result in thousands of NOK in unnecessary tax.
Many taxpayers are unaware that Norwegian tax returns can be corrected retroactively for up to three years. If you suspect that earlier tax returns were incorrect or incomplete, a review can often uncover missed deductions and lead to a refund.
How Nomadexus can help?
At Nomadexus, we specialize in tax advisory services for foreign individuals working onshore or offshore in Norway.
We assist with:
- Review and submission of Norwegian tax returns
- Identification of deductions and allowances
- Correction and submission of previous years’ tax returns
- Applications and corrections related to tax cards
We work through your documentation in detail, identify the most favorable solutions under Norwegian tax law, and handle the process on your behalf — ensuring compliance while maximising your tax position.
Don’t assume it’s correct — make sure it is
With the 30. April deadline approaching, now is the time to review your tax return. For many foreign taxpayers, professional assistance is not a cost — it is an investment that pays for itself.
If you want to be sure your Norwegian tax return is accurate and optimized, Nomadexus is here to help.
And remember: the sooner your tax return is submitted, the sooner the Tax Administration will process it — which means faster clarification and faster settlement.