Changes in Norway. From January 2026, you will have to pay tax directly to the Norwegian tax office when your salary is paid.
Taxes in Norway. If you post employees to Norway who are taxed in Norway, this is important information for your HR and accounting departments. From January 2026, you will have to pay tax directly to the Norwegian tax office when you pay your employees’ salaries.
Taxes in Norway are an important issue for foreign companies carrying out orders in the Kingdom of Norway. The Norwegian tax administration SKATTEETATEN is constantly introducing new changes that must be closely monitored and implemented. Among the thousands of foreign workers posted to Norway, there is a group that has Norwegian resident status and for this reason, advance income tax is paid for these persons in Norway. Another group of employees taxed in Norway are persons whose total working time in Norway has exceeded the limit of 183 days in 12 consecutive months.
From 1 January 2026, you will pay the tax deducted from your employees’ salaries directly to the Tax Office. The deadline for paying the deducted tax is the first working day after the salaries have been paid.
From 2026, taxes in Norway will no longer be paid on a 2-monthly basis.
This means that you will no longer transfer the tax deducted to a blocked bank account.
January 2026 will be a transition month from scheduled payments to current payments.
It means that:
- the payment for the 6th instalment of 2025 must be made from the tax withholding account by 15 January 2026 at the latest
- after the 6th instalment of 2025, transfers to the tax deduction account must be stopped
- from 1 January 2026, income tax on remuneration will be payable directly to the tax office
- no later than the first working day after the remuneration is paid. Income tax must be paid to the new tax office account number.
