Norway Tax filing deadlines
Norway Tax filing deadlines: 8 deadline rules held, cited to 8 rules, each cited to its own official source; series-level citation is the first VAT rule's: Skatteforvaltningshåndboken. Last checked against the official source on 13 Oct 2026.
Official source: 8 rules, each cited to its own official source; series-level citation is the first VAT rule's · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Norway for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
Compare tax filing deadlines across all 18 European countries →
| Current value | 8 deadline rules |
|---|---|
| In force from | — |
| Official source | 8 rules, each cited to its own official source; series-level citation is the first VAT rule's: Skatteforvaltningshåndboken — Leveringsfrister for alle typer skattemeldinger for merverdiavgift |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://euroref.dev/v1/no/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/no/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/no/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT return (skattemelding for merverdiavgift) and payment — ordinary two-month terms VAT-registered businesses with the ordinary (alminnelig) two-month taxation period. | bimonthly | 10th day of the 2nd month after the period ends (except periods ending in June: last day of the 2nd month after the period ends) | moves to the next business day | Skatteforvaltningshåndboken — Leveringsfrister for alle typer… “Leveringsfrist for skattemeldingen er en måned og ti dager etter utløpet av hver skattleggingsperiode” | 2026-10-13 |
| VAT / GST | VAT return and payment — annual term (årstermin) for low-turnover businesses Businesses granted the calendar year as taxation period because of low turnover (§ 8-3-3; Skatteetaten states turnover not above NOK 1 million and 12 months' registration). | annual | 10th day of the 2nd month after the period ends | moves to the next business day | Skatteforvaltningshåndboken — Leveringsfrister for alle typer… “to måneder og ti dager etter skattleggingsperiodens utløp, det vil si 10. mars” | 2026-10-13 |
| VAT / GST | VAT return and payment — annual term for primary industries Primary industries (agriculture, forestry, fishing etc.) with an annual taxation period (§ 8-3-7). | annual | 10th day of the 3rd month after the period ends | moves to the next business day | Skatteforvaltningshåndboken — Leveringsfrister for alle typer… “tre måneder og ti dager etter skattleggingsperiodens utløp, det vil si 10. april” | 2026-10-13 |
| PAYE / payroll withholding | A-melding (monthly employer report of pay, withholding and employer contributions) Employers and others paying income subject to reporting under the a-ordning. | monthly | 5th day of the following month | moves to the next business day | The Norwegian Tax Administration — Deadlines and payment (a-melding) “The deadline to submit the a-melding is the 5th of every month” | 2026-10-13 |
| PAYE / payroll withholding | Payment of employer's national insurance contribution (arbeidsgiveravgift) and financial tax on wages Employers liable to arbeidsgiveravgift (and finansskatt på lønn). | bimonthly | 15th day of the following month | moves to the next business day | Lov om betaling og innkreving av skatte- og avgiftskrav… “arbeidsgiveravgift og finansskatt på lønn for de to foregående kalendermånedene forfaller til betaling hver 15. januar, 15. mars, 15. mai, 15. juli, 15…” | 2026-10-13 |
| Corporate income tax | Forskuddsskatt for companies (upersonlige skattytere) — two instalments — first instalment (15 February) Non-personal taxpayers (aksjeselskap, funds, banks etc.). | annual | 15th day of the 2nd month after the period ends | moves to the next business day | Lov om betaling og innkreving av skatte- og avgiftskrav… “forskuddsskatt for upersonlige skattytere forfaller til betaling i to like store terminer 15. februar og 15. april i året etter inntektsåret” | 2026-10-13 |
| Corporate income tax | Forskuddsskatt for companies (upersonlige skattytere) — two instalments — second instalment (15 April) Non-personal taxpayers (aksjeselskap, funds, banks etc.). | annual | 15th day of the 4th month after the period ends | moves to the next business day | Lov om betaling og innkreving av skatte- og avgiftskrav… “forskuddsskatt for upersonlige skattytere forfaller til betaling i to like store terminer 15. februar og 15. april i året etter inntektsåret” | 2026-10-13 |
| Corporate income tax | Skattemelding for companies (income tax return) Companies etc. as referred to in skatteloven § 2-2 (1), and companies filing a selskapsmelding under skatteforvaltningsloven § 8-9. | annual | last day of the 5th month after the period ends | moves to the next business day | Skatteforvaltningshåndboken — Skattleggingsperioder og… “innen utgangen av mai i året etter skattleggingsperioden for selskap mv. som nevnt i skatteloven § 2‑2 første ledd” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-11-05 | A-melding (monthly employer report of pay, withholding and employer contributions) | 2026-10-01 – 2026-10-31 | — |
| 2026-11-16 | Payment of employer's national insurance contribution (arbeidsgiveravgift) and financial tax on wages | 2026-09-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday |
| 2026-12-07 | A-melding (monthly employer report of pay, withholding and employer contributions) | 2026-11-01 – 2026-11-30 | 2026-12-05 2026-12-05 Saturday; 2026-12-06 Sunday |
| 2026-12-10 | VAT return (skattemelding for merverdiavgift) and payment — ordinary two-month terms | 2026-09-01 – 2026-10-31 | — |
| 2027-01-05 | A-melding (monthly employer report of pay, withholding and employer contributions) | 2026-12-01 – 2026-12-31 | — |
| 2027-01-15 | Payment of employer's national insurance contribution (arbeidsgiveravgift) and financial tax on wages | 2026-11-01 – 2026-12-31 | — |
| 2027-02-05 | A-melding (monthly employer report of pay, withholding and employer contributions) | 2027-01-01 – 2027-01-31 | — |
| 2027-02-10 | VAT return and payment — annual term (årstermin) for low-turnover businesses | 2026-01-01 – 2026-12-31 | — |
| 2027-02-10 | VAT return (skattemelding for merverdiavgift) and payment — ordinary two-month terms | 2026-11-01 – 2026-12-31 | — |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here.
Email me when this changes
Free. One email when an official figure we track changes — not when we re-check it. You confirm by email first, and every alert has a one-click unsubscribe.
Other Norway series: Norges Bank policy rate (styringsrenten) · Statutory late-payment interest (forsinkelsesrente) · MVA (merverdiavgift) standard rate · VAT registration threshold · General statutory minimum wage (none — structural null) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax · Statutory social-insurance contributions · Norges Bank exchange rates
The same figure elsewhere: Poland · Portugal · Romania · Spain · Sweden · all 18