Tax statement, 2003

The data are from the tax settlement for employees and pensioners for 2003 that the Revenue Authorities are currently sending. The settlement includes a total of 3 026 557 person, of which 2 679 245 persons have assessed tax.

Largest refundable tax in Oslo

There are 240 400 persons receiving refundable tax in Oslo, while 53 800 required to pay back taxes. Oslo has the largest average refundable tax, NOK 8 700, whereas Nord-Trøndelag has the lowest, NOK 6 400. Persons that are required to pay back taxes have to pay an average of 9 100 in Oslo, while they have to pay an average of NOK 5 300 in Nord-Trøndelag.

In general, the persons earning the highest wages receive the largest amount in refundable tax, but they are also the persons required to pay most in back taxes. Nearly half of the persons receiving an income of NOK 1 million or more are refunded an average of NOK 26 800 of taxes.

64 300 persons had back taxes of a total of NOK 4 millions waived. These persons all have back taxes of less than NOK 100.

NOK 92 200 in share dividends

227 564 employees and pensioners received a total of NOK 21 billion in share dividends, which amount to an average of NOK 92 200. Persons with an income of NOK 1 million or more received an average of NOK 386 400 in share dividends.

NOK 170 billion in assessed taxes

The employees and pensioners with tax settlement in June have assessed taxes of NOK 169 577 million. Income tax payable to the municipality and county amounted to NOK 70 billion (before tax deductions), while community tax amount to more than NOK 50 billion. The membership contribution to the national insurance was a total of NOK 45 billion.

About the statistics

The statistics is based on the Directorate of taxes' tax settlement database, and includes 3 026 557 employees and pensioners with tax settlement in June. The remaining of the tax settlement for personal taxpayers is concluded in the autumn. This includes self-employed persons, employees and pensioners married to self employed persons, and employees and pensioners with a more complicated tax return.

Tables:

• Table 1 Survey of tax settlement for employees and pensioners. The whole country. 2003
• Table 2 Survey of tax assessment for employees and pensioners. The whole country. 2003. NOK million
• Table 3 Tax settlement for employees and pensioners. Refundable tax or back tax due by age. The whole country. 2003
• Table 4 Tax settlement for employees and pensioners. Refundable tax or back tax due by county. The whole country. 2003
• Table 5 Tax settlement for employees and pensioners. Received share dividends by basis for surtax on gross income. The whole country. 2003
• Table 6 Tax settlement for employees and pensioners. Refundable tax or back tax due by basis for surtax on gross income. The whole country. 2003