Content
About the statistics
Definitions
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Name and topic
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Name: Tax accounts
Topic: Public sector
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Next release
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Responsible division
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Division for Public Finance
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Definitions of the main concepts and variables
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Tax arrangements
Distributed tax, total
Distributed tax, total is the sum of paid taxes.Advance tax arrangement
The advance taxpaying arrangement covers all personal taxpayers in income year t. Personal taxpayers pay taxes in advance, either as advance tax deduction or pay-as-you-earn. The employers are responsible for advance tax deduction, and the tax is drawn before payment of wages. Advance tax deduction is calculated to be in accordance with expected tax for income year t. Pay-as-you-earn is used for payment of capital and income tax which cannot be drawn with advanced tax deduction.The arrangement also includes employers' national insurance contributions and taxes on dividends to foreign shareholders.
Non-personal taxpaying arrangement
The non-personal taxpaying arrangement includes all non-personal taxpayers, companies and institutions assessed as a separate tax entity in income year t+1.Interest and tax collecting costs etc.
This covers for instance interest on tax payments paid overdue, collection income and collection expenses, cancelled tax debt, etc.Types
Ordinary taxes to central government
Ordinary taxes to central government include capital and income tax to central government from personal and non-personal taxpayers. Surtax from personal taxpayers is also included here.Ordinary taxes on extraction of petroleum
Ordinary taxes on extraction of petroleum include tax on capital and income from extraction of petroleum and pipeline transportation of petroleum products.Special income tax on extraction of petroleum
Special income tax on extraction of petroleum is in addition to ordinary taxes on extraction of petroleum because the petroleum companies have the opportunity to utilize a valuable and limited resource of extraordinary returns.Tax equalization contribution to central government
Tax equalization contribution to central government concerns all taxpayers who pay income tax to municipalities. Tax equalization contribution is calculated on the same basis as income tax to municipalities.Taxes to county authorities (incl. Oslo)
Taxes to county authorities include taxes on income from personal taxpayers.Ordinary taxes to municipalities
Ordinary taxes to municipalities include capital and income tax from personal taxpayers.Member contributions to the National Insurance Scheme
The member contributions to the National Insurance Scheme are calculated as a percentage of total personal income. There are different rates for wages, pensions and trade income.Employer contributions to the National Insurance Scheme
This tax is calculated as a percentage of wages and other compensations for employees. The tax is then paid by employers through the advance tax arrangement. These contributions are differentiated, so rates vary by industry and geographical location.
Tax to Svalbard
Tax to Svalbard includes tax on income from personal and non-personal taxpayers’ and members’ social security contributions to the National Insurance Scheme. More information can be found in Svalbard Taxes Act (“Svalbardskatteloven”)Tax creditors
Tax creditors include municipalities, counties, central government and the National Insurance Scheme. Paid and distributed taxes are distributed by type of taxes including income and wealth taxes to municipalities, counties and central government, National Insurance Scheme members' contributions, employers' National Insurance contributions, and tax equalization tax.Local taxes on property are not included in the tax accounts statistics, but wealth attributed to property ownership may influence the total sum of ordinary taxes. Property tax statistics are published annually.
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Standard classifications
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Not relevant