Tax statement, 2004

The data are from the tax settlement for employees and pensioners for 2004 that the Revenue Authorities are currently sending. The settlement includes a total of 3.1 million people, of which 2.7 million persons have assessed tax.

Compared to 2003 there were an increase of 10 percent that received share dividends. They received an average of NOK 88 600.

NOK 180 billion in assessed taxes

Employees and pensioners had an average of NOK 66 100 in assessed taxes in 2004. This amounted to NOK 179.8 billion, an increase of 6 per cent compared with previous years.

NOK 15.5 billion in refundable tax

Almost 2.2 million employees and pensioners paid NOK 15.5 billion in excess taxes in 2004. This is the same level as 2003. They will be refunded an average of NOK 7 200. In comparison, 450 000 persons owe a total of NOK 3.5 billion in back taxes, owing an average of NOK 7 600.

Largest refundable tax in Oslo

There are 252 000 persons receiving refundable tax in Oslo, while 53 100 are required to pay back taxes. Oslo has the largest average refundable tax, NOK 8 400, whereas Nord-Trøndelag has the lowest, NOK 6 200. Persons that are required to pay back taxes have to pay an average of 10 900 in Oslo, while they have to pay an average of NOK 5 300 in Nord-Trøndelag.

About the statistics

The statistics is based on the Directorate of taxes' tax settlement database, and includes 3 077 263 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 assessment for employees and pensioners. Whole country. 2003-2004
• Table 2 Tax settlement for employees and pensioners. Refundable tax or back tax due , by tax county. Whole country. 2004