Norway Tax Calendar for Foreign Companies (2026) · BusinessNorway.ai

The Norwegian tax system is highly digitized and deadlines are strictly enforced. Foreign companies operating in or into Norway must navigate multiple overlapping calendars for VAT, payroll, corporate tax, annual accounts, shareholder reporting and audit. Each calendar has its own statutory due dates, registration requirements and late‑payment penalties. Although this report refers to 2026, the dates are recurring and you should always consult the Norwegian Tax Administration’s customised calendar (available via Altinn) for each legal entity. Variations arise when an entity has a non‑calendar financial year, uses the simplified VOEC scheme, or qualifies for annual VAT filing.

1. Choosing the right compliance “lane”

Before diving into monthly deadlines, a foreign group must classify its Norwegian footprint. The key “lanes” are:

Ordinary VAT registration – For companies with taxable sales in Norway. Must file six VAT returns per year even if there is no turnover. The VAT return periods are Jan‑Feb, Mar‑Apr, May‑Jun, Jul‑Aug, Sep‑Oct and Nov‑Dec and the deadlines fall 10 April, 10 June, 31 August, 10 October, 10 December and 10 February respectively.
VOEC (Value‑added tax on e‑commerce) – A simplified scheme for foreign sellers of low‑value goods or remotely delivered services to Norwegian consumers. Registration is optional until turnover exceeds NOK 50,000 in a 12‑month period. Filings are quarterly (20 January, 20 April, 20 July and 20 October) and must be paid even if the quarter had no sales.
Employer responsibilities – Any business with employees in Norway must file the monthly a‑melding and pay withholding tax, employer social security contributions (E.N.I.C.), and financial activity tax (for financial-sector employers). From 1 January 2026, withheld payroll taxes must be paid no later than the first working day after salary payment; previously employers kept the funds in a tax deduction account. Employer contributions still follow a bimonthly payment schedule (15 January, 15 March, 15 May, 15 July, 15 September and 15 November).
Corporate income tax – Norwegian companies (AS/ASA) and taxable branches (NUF) must file a corporate tax return (skattemelding) annually. The statutory deadline is 31 May in the year after the income year. Because 31 May 2026 falls on a Sunday, an online extension application may be filed by 1 June 2026. Only one‑month extensions are granted and requests must be filed before the original deadline; otherwise, additional tax or enforcement fines apply.
Annual accounts and audit – Companies subject to accounting obligations must have their annual accounts approved within six months after year‑end and filed with the Register of Company Accounts no later than 31 July. Audit must be completed before the board approves the accounts. For non‑calendar financial years, the filing deadline is one month after approval; for example, an entity closing 31 March 2026 must submit accounts by 31 October 2026.
Shareholder register statement – Norwegian limited companies must file an annual shareholder register statement to the Register of Shareholders by 31 January. Starting June 2026, submissions must be made through an end‑user system; Altinn and paper submissions are discontinued. Failure to file results in enforcement fines until the statement is received.
VAT refund for foreign businesses – Foreign businesses without a permanent establishment in Norway and with no taxable sales may reclaim input VAT. Applications for the previous calendar year must be received no later than 30 September; for example, applications for 2025 expenses are due by 30 September 2026.

The company’s internal compliance map should list which of these lanes apply to each entity and assign owners for each obligation.

2. Monthly timeline for 2026

January

5 January – A‑melding for December 2025 payroll. The a‑melding reports salary, benefits, tax withholding and employment data to the authorities. Employers must submit by the 5th of the following month; if the date falls on a weekend or holiday, the deadline moves to the next working day.
First working day after each salary payment – payment of withholding tax and attachment of earnings. Starting 1 January 2026, employers pay withheld tax directly to the Tax Administration on the first working day after the salary is paid. The tax deduction account scheme (Skattetrekkskonto) is discontinued and bank guarantees are no longer required.
15 January – Employer social security contributions (E.N.I.C.) and financial activity tax (FA tax). E.N.I.C. and FA tax are paid every other month. Payment slips are not sent; the feedback from the a‑melding provides the KID reference and account number.
20 January – VOEC filing and payment for Q4 2025. VOEC returns and payments are due 20 days after the quarter end.
31 January – Shareholder register statement for the 2025 calendar year. This applies to Norwegian AS/ASA companies and must be submitted via an end‑user system. Late submissions attract an enforcement fine.
31 January – Annual accounts filing deadline for non‑calendar year ends that close 1 January–30 June 2025. Entities using a non‑calendar financial year must file one month after the accounts are approved; for example, an entity closing 31 March 2025 must file by 31 October 2025. Because 2025 accounts for such entities were approved by 31 December 2025, the filing deadline is 31 January 2026.

Management actions: Reconcile the prior year payroll ledger, ensure that the new payroll withholding payment routine is implemented, freeze the shareholder registry for the statement, and prepare any board resolutions for dividends or equity changes.

February

1 February – Application deadline for annual VAT reporting. If annual turnover subject to VAT is below NOK 1 million and the company has been registered for at least one year, it may apply to file VAT annually. Applications must be submitted by 1 February.
5 February – A‑melding for January payroll.
10 February – VAT return and payment for Nov–Dec 2025 (6th period). The November–December VAT period must be submitted and any VAT due must be paid by 10 February.
15 February – First corporate tax advance instalment. Norwegian companies pay advance corporate tax in two equal instalments, due 15 February and 15 April of the year after the income year. The instalments are based on the expected tax for 2025.

Management actions: Confirm whether the advance tax assessment aligns with expected profits and adjust budgets accordingly. For branches (NUFs), review the permanent establishment analysis and apply for exemption from filing a tax return if the branch is not taxable.

March

5 March – A‑melding for February payroll.
10 March – Annual VAT return for businesses approved for annual VAT filing. Only enterprises approved for annual VAT reporting file this return by 10 March; primary industries file by 10 April.
15 March – E.N.I.C. and FA tax payment (second period).

Management actions: Begin corporate tax return preparation: reconcile intercompany transactions, update transfer pricing documentation, and finalize deductible expenses. For NUFs, confirm that the branch classification and profit attribution align with treaty provisions.

April

5 April – A‑melding for March payroll.
10 April – VAT return and payment for Jan–Feb (1st period).
10 April – Annual VAT return for primary industries. Farmers, forestry operators and fishery businesses file by 10 April.
15 April – Second corporate tax advance instalment.
20 April – VOEC filing and payment for Q1.

Management actions: Finalize corporate tax computations. Validate cross‑border transactions, ensure permanent establishment exposures have been correctly addressed, and update any group cost‑sharing agreements. If the company has grown beyond VOEC or has started storing goods or hiring in Norway, reassess whether ordinary VAT registration or a branch is required.

May

5 May – A‑melding for April payroll.
15 May – E.N.I.C. and FA tax payment (third period).
31 May – Corporate tax return deadline for the 2025 income year. Companies must submit the tax return electronically by 31 May. Since 31 May 2026 is a Sunday, the Tax Administration states that an extension application filed by 1 June is still timely. Extensions are for one month only.
31 May – Optional additional advance tax payment. If the actual tax liability exceeds paid advance tax, companies may make an extra payment by 31 May to reduce interest on underpaid tax.

Management actions: Ensure the tax return is consistent with financial statements and transfer pricing analyses. Check whether an extension is needed and file the application by 1 June if necessary. After filing, review the guidance on interest rates; interest on underpaid tax for non‑personal taxpayers is calculated from 15 March 2026.

June

5 June – A‑melding for May payroll.
10 June – VAT return and payment for Mar–Apr (2nd period).
By 30 June – Annual accounts must be approved by the general meeting (for calendar‑year entities). Accounts must be approved within six months after year‑end and filed within one month after approval.

Management actions: Finalize audit if required. The auditor’s report must be included with the annual accounts, so plan fieldwork early. Prepare board meetings to approve accounts and ensure directors have digital signatures and Altinn access.

July

5 July – A‑melding for June payroll.
15 July – E.N.I.C. and FA tax payment (fourth period).
20 July – VOEC filing and payment for Q2.
31 July – Annual accounts filing deadline for calendar‑year entities. The board must submit the signed annual accounts, auditor’s report (if applicable) and any sustainability reports by 31 July. No extensions are granted; late filings incur progressive fines up to around NOK 69,940.

Management actions: Submit the annual accounts several days before 31 July to avoid technical delays. For NUFs, check whether the main company’s accounts must be filed alongside the Norwegian branch information. Ensure the shareholder register statement for 2025 has been accepted; an unapproved statement prevents issuance of share and equity certificates.

August

5 August – A‑melding for July payroll.
31 August – VAT return and payment for May–Jun (3rd period). The August deadline is later than other periods to accommodate the Norwegian summer holiday season.

Management actions: Conduct a mid‑year VAT review. Check import VAT postings, reverse‑charge transactions, deduction of input VAT, and classification of customers as B2B or B2C. Confirm that company’s commercial model still matches its VAT registration (VOEC vs. ordinary). Address any misalignments before year‑end.

September

5 September – A‑melding for August payroll.
15 September – E.N.I.C. and FA tax payment (fifth period).
30 September – VAT refund application deadline for foreign businesses. Applications for VAT incurred in 2025 must be received by 30 September 2026. The application must cover at least three months (except year‑end applications) and meet minimum thresholds (NOK 5,000 unless applying for the full year).

Management actions: For non‑VAT‑registered foreign businesses, gather invoices for Norwegian travel, conferences, professional services and other costs. Complete the RF‑1032 application with original signatures and send by post. Check whether any 2025 cross‑border adjustments are needed before the final VAT refund window closes.

October

5 October – A‑melding for September payroll.
10 October – VAT return and payment for Jul–Aug (4th period).
20 October – VOEC filing and payment for Q3.

Management actions: Begin year‑end tax planning. Review potential dividends, group contributions, management fees and financing structures. For NUFs, revisit the permanent establishment footprint and re‑confirm profit attribution assumptions for 2026. For VOEC businesses, verify that sales remain within the scheme’s limits; otherwise, prepare for ordinary VAT registration.

November

5 November – A‑melding for October payroll.
15 November – E.N.I.C. and FA tax payment (sixth and final period).

Management actions: Prepare 2026 shareholder register workpapers ahead of the 31 January 2027 deadline. Reconcile share transfers, capital changes, dividends and beneficial ownership. Review audit planning for 2026 and obtain engagement letters from auditors if required.

December

5 December – A‑melding for November payroll.
10 December – VAT return and payment for Sep–Oct (5th period). The December VAT deadline is crucial because it precedes Christmas holidays.
10 December – 1 February – Application window for annual VAT reporting. Businesses meeting the criteria can apply for annual VAT reporting between 10 December and 1 February.
31 December – Year‑end close. While there is no filing due on this date, it is the cut‑off for determining permanent establishment exposure, employee workdays, inventory locations and other factors affecting the 2026 tax return.

Management actions: Run a year‑end compliance checklist. Freeze 2026 ledgers, archive evidence of physical presence (travel records, contracts, time sheets) for permanent establishment analysis, and confirm that all 2026 payments to employees were accompanied by next‑day withholding tax payments. Plan for the new 2027 compliance calendar, including any changes to rates or thresholds.

3. Key compliance requirements and pitfalls

3.1 VAT obligations for foreign companies

Registration threshold: A business must register for ordinary VAT once taxable turnover exceeds NOK 50,000 in any 12‑month period. The registration threshold applies on a rolling basis. Businesses may register earlier voluntarily to reclaim input VAT on start‑up costs.
VAT returns: The VAT return must be filed even when the business has no sales during the period. Many foreign companies mistakenly skip zero‑turnover returns, leading to enforcement fines. Each return must also report import VAT (from customs declarations), reverse‑charge purchases, and remote delivered services.
VAT representative: A foreign company without a place of business in Norway often needs a Norwegian VAT representative to handle filings and payments. Exceptions exist for businesses domiciled in certain EEA states and the United Kingdom. The representative arrangement ensures that the Tax Administration can enforce compliance.
VOEC vs. ordinary VAT: The VOEC scheme is limited to low‑value goods (below NOK 3,000 per item) and remote services sold to consumers. It does not apply to B2B sales, goods stored in Norway, food, tobacco or alcohol. If the business acquires a physical presence (warehouse, employees or installation services) or sells B2B, it must switch to ordinary VAT registration. VOEC returns are due 20 January, 20 April, 20 July and 20 October, while ordinary VAT returns follow the bi‑monthly schedule.
VAT refund: Non‑resident businesses with no sales in Norway can reclaim input VAT on goods and services purchased for business use. The application must be sent by 30 September of the following year and cover at least three months (except year‑end periods). The invoice amounts must be at least NOK 5,000, but for year‑end periods the minimum is NOK 500. Original power of attorney and supporting documents must accompany the application.

3.2 Payroll obligations and the 2026 reform

Monthly a‑melding: Employers must submit an a‑melding for each calendar month by the 5th of the following month. The a‑melding includes information about salary, benefits, deductions, employment relationships, withheld tax and contributions.
Withholding tax payment: Starting 1 January 2026, employers must pay withheld income tax and attachments of earnings directly to the Tax Administration no later than the first working day after salary payment. This is a major shift from the prior tax deduction account model. Employers with employees working in multiple countries may apply for an extension to the 5th of the following month if there is real uncertainty about the tax amount.
Employer contributions: Employer social security contributions (E.N.I.C.) and financial activity tax (for relevant sectors) remain payable every other month on 15 January, 15 March, 15 May, 15 July, 15 September and 15 November. Payment instructions are provided in the a‑melding feedback.
Cross‑border assignments: Clients who hire foreign contractors to work in Norway or the Norwegian continental shelf may need to report assignments to the Tax Administration. Foreign contractors may also need to report employees. Employers should check the assignment and employee register guidance to determine if reporting is required.

Common payroll pitfalls: Failing to reconcile salary payments with next‑day withholding payments, misclassifying benefits as tax‑free, underestimating the impact of share options or pension contributions, and forgetting to report cross‑border days for employees working partly abroad. Employers should implement a monthly control sheet capturing each payroll date, amount withheld, payment date and a‑melding reference number.

3.3 Corporate tax return

Filing obligation: The corporate tax return must be filed by 31 May in the year after the income year. The obligation applies to Norwegian limited companies and foreign companies with a permanent establishment in Norway. A company must file even if it had no revenue.
Advance tax: The first and second advance tax instalments are due on 15 February and 15 April respectively. If the advance payments are insufficient, companies can make an additional payment by 31 May to avoid or reduce interest on underpaid tax. The interest rate on underpaid tax for non‑personal taxpayers is currently 3.12 % per year, calculated from 15 March 2026 until the tax is due.
Extension: A company can request one month’s extension to the filing deadline if it submits the application before 31 May. Because 31 May 2026 falls on a Sunday, the Tax Administration will accept applications until 1 June 2026.
Tax resident vs. branch: A foreign company may be considered tax resident in Norway if it is centrally managed and controlled from Norway. Otherwise, Norwegian taxation may be limited to profits from a permanent establishment. Branch profit attribution must follow arm’s‑length principles and the tax treaty if one applies.

3.4 Annual accounts and audit

Accounting obligation: Most Norwegian companies, including NUFs engaged in business in Norway or on the continental shelf, have an accounting obligation. The annual accounts must be prepared in accordance with the Accounting Act and submitted to the Register of Company Accounts. A limited accounting obligation applies to certain small sole proprietorships and partnerships.
Content of the annual accounts: A complete set includes an income statement, balance sheet, notes, annual report (for companies not classified as small), sustainability report (if required), cash flow statement (except for small enterprises) and auditor’s report if the company is audit‑obligated. The accounts must be written in Norwegian unless a language exemption is obtained.
Approval and filing: The annual accounts must be approved by the general meeting within six months after the end of the financial year and filed within one month after approval. For calendar‑year entities this results in a hard 31 July deadline. Late filings incur progressive fines up to roughly NOK 69,940, and the company remains liable even if dormant or being wound up.
Audit thresholds: An AS may opt out of audit if its operating revenues are below NOK 7 million, balance sheet assets below NOK 27 million and fewer than 10 employees. For NUFs the thresholds differ; certain NUFs supervised by the Financial Supervisory Authority always require an auditor. Audit waiver must be registered formally and is not automatic.

Common pitfalls: Confusing the tax return with annual accounts, missing signatures or failing to include the auditor’s report, and submitting accounts in the wrong language. Boards must ensure that digital access and signatory rights are set up well before July.

3.5 Shareholder register statement

Purpose: The shareholder register statement provides the basis for pre‑filled tax information on dividends and share transactions for shareholders. The company must report share transfers, capital increases or reductions, dividends, mergers, demergers and other equity events for the previous year.
Submission: The statement must be submitted by 31 January. From June 2026, it can only be submitted via an end‑user system. Companies already using end‑user systems for their tax return generally have the capacity to submit the shareholder register statement. Euronext VPS‑registered companies are exempt because VPS submits on their behalf.

Pitfalls: Failing to reconcile the legal shareholder register with accounting records, missing group reorganisations, forgetting share transfers between related parties, and not using the correct end‑user system after June 2026. Violations lead to fines and may delay issuance of share certificates for shareholders.

3.6 VAT refund for foreign businesses

Foreign businesses with no Norwegian permanent establishment and no taxable sales may reclaim Norwegian VAT on goods and services used for business purposes. The key points:

Eligibility: No place of business in Norway, no taxable supplies in Norway during the last 12 months, and the goods/services purchased would have qualified for input VAT deduction if the business were VAT‑registered.
Application period: The application must cover at least three months within a calendar year and be sent by 30 September of the following year.
Minimum amount: The claimed VAT must total at least NOK 5,000. If applying for the full year or for a period ending in December, the minimum is NOK 500.
Documentation: Copies of all invoices, a certificate of business activity from the home country, customs declarations for exports, and an original power of attorney if represented must accompany the application.
Submission: Fill in form RF‑1032, print and sign by hand, and send by post to the address provided. Applications sent by e‑mail will not be accepted.

Late applications are rejected, and there is no possibility to submit a new application after the deadline.

4. Action plan for foreign companies

Map obligations: Identify whether the entity has a Norwegian AS, a branch (NUF), a VAT registration, a VOEC registration, employees, or is only incurring costs without sales. Determine which compliance “lanes” apply.
Build an internal compliance calendar: Use the monthly timeline above and add internal target dates at least five working days before statutory deadlines. Assign responsibility and review roles for each filing and payment. Include KID reference numbers and confirm that signatories have Altinn access.
Implement the 2026 payroll change: Transition from the tax deduction account to daily withholding payments. Update treasury processes to ensure withheld tax is paid the first working day after salary payment. Set up controls to reconcile salary payment dates and withholding payment dates.
Monitor VAT classification: Review sales channels and activities to ensure the correct VAT model. If moving goods into Norway, hiring employees, or providing installation services, consider registering for ordinary VAT even if previously using VOEC.
Plan audit and accounts: Schedule audit planning meetings in November, interim audit work in January/February, board approval by June, and filing by 31 July. Confirm whether the company meets audit exemption thresholds and, if so, formally register the waiver.
Prepare shareholder register data: Throughout the year, keep a log of share transfers, dividends and capital changes. In November, reconcile the log and prepare the statement for filing by 31 January. Transition to an end‑user system before June 2026.
Track cross‑border assignments: For foreign employees or contractors working partly in Norway, monitor days in and out of Norway to determine tax withholding obligations. Apply for deferral of withholding payment to the 5th of the following month if employees work in multiple countries and there is real uncertainty about the tax due.
Use the custom calendar: Log in to the Tax Administration’s portal and subscribe to the entity‑specific calendar. The portal provides a tailored list of deadlines based on your registrations and statuses. The default calendar may include obligations (e.g., excise duties) that do not apply to all businesses; filter accordingly.
Prepare for VAT refund: If the company is not VAT‑registered in Norway, accumulate receipts and apply for a refund by 30 September of the following year. Keep original invoices and ensure each invoice includes the company name and address.
Stay alert to legal changes: Norwegian regulations evolve. Watch for future updates to tax rates, audit thresholds, electronic filing systems, and cross‑border tax treaties. The Tax Administration regularly updates rates and guidance on its website.

Conclusion

Foreign companies operating in Norway face a complex but predictable compliance environment. The key to success is organisation: understanding which taxes and filings apply, keeping track of the multiple deadlines, and establishing processes to ensure timely submission and payment. The 2026 payroll reform (real‑time withholding payment), the enduring 31 May corporate tax deadline, the non‑extendable 31 July annual accounts deadline, the transition to end‑user systems for shareholder register statements, and the 30 September VAT refund deadline are all critical date anchors. By building an integrated compliance calendar and assigning clear responsibilities, foreign companies can meet Norway’s strict expectations and avoid penalties.