Content
About the statistics
Definitions
-
Name and topic
-
Name: Tax for personal tax payers
Topic: Income and consumption
-
Responsible division
-
Division for Income and social welfare statistics
-
Definitions of the main concepts and variables
-
Total advance is the sum of settled advance tax deduction, settled advance tax, and paid additional advance tax.
Total assessed taxes cover wealth and income taxes paid to municipalities, county and state, National Insurance Scheme members' contributions, taxes on individual pension plans, late delivery fee and supplementary tax. All deduction and reductions of taxes are deducted.
Excess advance is the difference when the total advance exceeds total assessed taxes.
Back tax is the difference when the total assessed taxes exceed the total advance. Waived back tax are included.
Waived back tax is not required paid. From the fiscal year 1999 tax arrears under NOK 300 is not required paid. This limit was changed to NOK 100 from the fiscal year 2000.
Interest to pay is interest on back tax.
Interest due is interest on excess advance.
Basis for surtax on gross income (combined personal income) is a gross income term including employment income (personal income pay and estimated personal entrepreneurial income) and taxable pensions for personal taxpayers. Capital income is not included in this income term. The state surtax is calculated on this basis.
Ordinary income after special deductions includes the sum of taxable incomes such as wage income, entrepreneurial income, capital income, pension income and certain social benefits less statutory tax-deductible expenses such as the minimum deduction and income earning expenses, interest on debts, obligatory maintenance payments and pension premiums etc. Any special deductions are deducted from this. Income tax to municipalities and counties and tax equalization tax are calculated from ordinary income after special deductions.
Median income
Median income is the exact income amount that splits a distribution in two equally sized groups, when income is sorted ascending (or descending). The number of persons with income over the median income will be the same as the number of persons with income under the median income.Gross income
Gross income is total wages and salaries, pensions, entrepreneurial income and property income.Wages and salaries
Wages and salaries are payments in cash and in kind, taxable sick pay and unemployment benefit.Pensions
Pensions cover all benefits paid by social security and private pension and life insurance benefit.Entrepreneurial income
Entrepreneurial income consists of all local and non-local income from self-employment, both in the primary and other industries.Capital income
Capital income consists of interest income, dividends, realised capital gains, rent and other income from property.Total deducion
Total deduction covers minimum deductions, travelling expenses, union subscriptions, entrepreneurial deficit and interest on debt.Net property includes the value of real capital and financial capital. Debt is deducted. The individual types of property are assessed by tax value. Some types of property are included only beyond set tax-free allowances.
Real capital
Real capital comprises the assessed value of all real properties, plant, forests etc., production capital and other business assets and house contents and moveables. Also included are the assessed value of dwellings and shares of the assessed value of housing cooperatives. From 2000 are real properties in foreign countries assessed in Norway.Finance capital
Finance capital is made up of bank deposits, share of unit trusts, securities registered in the Norwegian Registry of Securities, other securities not registered in the Norwegian Registry of Securities, other claims and properties.The statistics concern only taxable income. The amounts are consequently set by the tax rules in effect at any one time. All values associated with wealth and debt are fiscal values.
-
Standard classifications
-
Residents age 17 and older The statistics concern residents aged 17 and older as of 31 December in the fiscal year.
Age Age is the person's age at the end of the fiscal year.
Marital status Marital status is the registered marital status at the end of the fiscal year.
There are nine different categories: unmarried, married, separated, divorced, widow/widower, partnerships contracted, separated partnerships contracted, divorced partnerships contracted and surviving partnerships contracted. Partnerships contracted, separated partnerships contracted, divorced partnerships contracted and surviving partnerships contracted are included in the tables with married, separated, divorced and widow/widower.
Pensioners Pensioners are people who, according to the National Insurance Administration, either receive old age, disability or survivors' pension from the social security system at the end of the fiscal year.
Minimum pension pensioners Minimum pension pensioners are pensioners who receive a special supplement from the National Insurance Scheme.
Socio-economic status A person is classified as economically active if income from employment or self-employment is greater than twice the basic amount of the National insurance scheme (so-called "G", or "grunnbeløpet"). For the income year 2010 and earlier, persons with income from employment or self-employment greater than the minimum pension for single people were regarded as economically active.
To be classified as self-employed in agriculture, forestry and fishing, total entrepreneurial income must be greater than both wages and pension. At the same time, entrepreneurial income from agriculture, forestry and fishing must be larger than entrepreneurial income from other industries. If the opposite is true, one will be classified as self-employed in other industries. This classification is in agreement with Statistics Norway's Standard Sosio-Economic Status Divisions (SNS 5/84).
Pensioners are persons who have a pension income greater than wages or entrepreneurial income.
If a person does not receive any pension income and if the sum of employment income is less than the minimum benefit from the National Insurance Scheme, then he or she is classified with socio-economic status "others".