Norway tax calendar 2026: return and payment dates
In Norway the tax year runs from 1 January to 31 December. As of 26 October 2026 the current tax year ends on 31 December 2026; the next tax return is due by 30 April 2027 (tax year 2026), and the tax payment is due after the tax assessment, not on a fixed day.
For a private investor who is tax resident in Norway and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 26 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 66 days).
- 30 April 2027Tax return due — for tax year 2026 (in 186 days).
- No fixed dayTax payment due — for tax year 2026: due after the tax assessment (see the details below).
Return deadline, in full
30 April of the following year for employees and pensioners; a one-month extension (to 31 May) can be requested electronically before the deadline.Payment deadline, in full
Residual tax (restskatt) depends on the date of the tax assessment (skatteoppgjør): if issued by June, invoices due 20 August and 24 September (two instalments for NOK 1,000+); if issued later, 3 and 8 weeks after the assessment. Paying voluntarily by 31 May of the filing year avoids interest.
Where to file and pay
Returns and payments go through the tax authority. Its own website: Norwegian Tax Administration (Skatteetaten) — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Norway runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Norway is 30 April 2027 (tax year 2026). A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of Norway.
Tax payment in Norway falls due after the tax assessment, not on a fixed day; the rule is quoted in full on this page. Returns and payments go through the tax authority: Norwegian Tax Administration (Skatteetaten), www.skatteetaten.no. Allocaria files and pays nothing for you.
Who must file
Shares, ETFs and accounts at foreign banks/brokers are not pre-filled: the holder must enter all gains/losses, dividends, interest and year-end wealth (values at 31 December) himself, even if nothing was sold.
Forms the tax authority names
- Skattemelding (personal tax return) — card for foreign shares / other financial products
- Skattemelding — card for verdipapirfond (securities funds, incl. foreign ETFs)
- Credit deduction for foreign tax (kreditfradrag) in the skattemelding
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- Skatteetaten — Satser: Gevinst, tap eller utbytte på aksjer (2026: 37.84%, factor 1.72)
Official source · read 14 October 2026
- Skatteetaten — Utenlandske aksjer og andre finansprodukter (not pre-filled; ETFs = verdipapirfond)
Official source · read 14 October 2026
- Skatteetaten — Beskatning av andeler i verdipapirfond
Official source · read 14 October 2026
- Skatteetaten — Skatteregler (skjermingsregler) for gevinst/tap og aksjeutbytte
Official source · read 14 October 2026
- Skatteetaten — Aksjonærmodellen (foreign companies, kreditfradrag)
Official source · read 14 October 2026
- Skatteetaten — Aksjesparekonto (ASK) (FIFU principle; ASK rules)
Official source · read 14 October 2026
- Stortinget — Innst. 2010-2011 (FIFU-prinsippet lovfestet i skatteloven § 10-36)
Official source · read 14 October 2026
- Skatteetaten — Kunngjøring: Omregning av utenlandsk valuta til norske kroner
Official source · read 14 October 2026
- Skatteetaten — Søk om utsatt leveringsfrist (deadline 30 April)
Official source · read 14 October 2026
- Skatteetaten — Restskatt (payment deadlines)
Official source · read 14 October 2026
- Skatteetaten — Satser: Formuesskatt 2026
Official source · read 14 October 2026
- PwC Worldwide Tax Summaries — Norway, Individual, Income determination (last reviewed 3 Sep 2026)
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Norway: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Norway. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.