Statistikk innhold

Statistics about

Tax accounts

The tax accounts show the accumulated tax payments at the end of each month. The payments are divided between the personal and non-personal tax arrangements, as well as between the central government, local authorities, county authorities and the National Insurance Scheme.

Updated: 18 March 2025
Next update: 16 April 2025

Selected figures from this statistics

  • Tax payments. Accumulated. NOK Billion
    Tax payments. Accumulated. NOK Billion
    February 2023February 2024February 2025
    Total payments excluding petroleum taxes177193195
    Taxes to local government323233
    Taxes to the central government859193
    Contributions to the National Insurance Scheme617070
    Taxes on extraction of petroleum1277768
    Explanation of symbols
  • Tax paid and distributed, by tax scheme and type. Cumulative, through indicated month. NOK Million.
    Tax paid and distributed, by tax scheme and type. Cumulative, through indicated month. NOK Million.
    February 2023February 2024February 2025
    Distributed taxes, total304 460270 686263 620
    Ordinary taxes on income and wealth, central government17 56920 31821 951
    Ordinary taxes on extraction of petroleum37 92324 62522 290
    Special income tax on extraction of petroleum89 29352 78345 973
    Tax equalization contributions to the central government66 31770 73770 351
    Ordinary taxes to county authorities (incl. Oslo)1 5 2305 3105 328
    Ordinary taxes to municipalities26 30526 87027 627
    Member contributions to the National Insurance Scheme22 71123 21423 710
    Employer contributions to the National Insurance Scheme2 37 89146 85645 902
    Taxes on dividends to foreign shareholders1 222-27487
    Advance tax arrangement123 307133 687138 159
    Ordinary taxes on income and wealth, central government12 88014 61816 424
    Tax equalization contributions to the central government18 39317 78219 627
    Ordinary taxes to county authorities (incl. Oslo)1 5 0525 1725 186
    Ordinary taxes to municipalities25 37226 12526 877
    Member contributions to the National Insurance Scheme22 49723 16123 655
    Employer contributions to the National Insurance Scheme2 37 89146 85645 902
    Taxes on dividends to foreign shareholders1 223-27487
    Non-personal taxpaying arrangement180 898136 744125 208
    Ordinary taxes on income and wealth, central government5 1585 6495 477
    Ordinary taxes on extraction of petroleum37 92324 62522 290
    Special income tax on extraction of petroleum89 29352 78345 973
    Tax equalization contributions to the central government47 71952 88350 656
    Ordinary taxes to county authorities (incl. Oslo)1 124124125
    Ordinary taxes to municipalities681681686
    Interest etc.3 255255252
    Ordinary taxes on income and wealth, central government3 -4695150
    Tax equalization contributions to the central government2067267
    Ordinary taxes to county authorities (incl. Oslo)1 541517
    Ordinary taxes to municipalities2516464
    Member contributions to the National Insurance Scheme2145355
    Employer contributions to the National Insurance Scheme2 ...
    Taxes on dividends to foreign shareholders4 -100
    1Starting from April 1999, taxes for Oslo has been divided between municipal and county taxes.
    2Calculated employer contributions for civil servants are not included.
    3Enforcement fines are included from January 2018.
    4Interest and tax collecting costs for taxes on dividends to foreign shareholders included from January 2015.
    Explanation of symbols

About the statistics

The information under «About the statistics» was last updated 16 March 2022.

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.

Not relevant

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