Starting and running my own business in Norway

A brief explanation

You must pay the tax in the same year as you earn the money when you're a self-employed person. This is known as advance tax.

You calculate how much you think you'll earn and report it to the Tax Administration. Then you’re applying for advance tax.

After the year is over, you submit a tax return with the actual figures. The Tax Administration will then calculate whether you've paid too much or too little tax. This is the tax assessment.

• If you've paid too much tax, you’ll get back the amount you’ve overpaid.
• If you've paid too little tax, you'll have to pay back what you owe.

How to apply for advance tax

If you have an electronic ID, you can apply for advance tax by logging in to My page (skatteetaten.no).

If you do not have an electronic ID, you can download and fill out the form Application for tax deduction card/advance tax for foreign citizens (skatteetaten.no). You can request advance tax in this form.

When your application has been processed

When your application has been processed, you'll get a letter stating how much advance tax you must pay. The tax is paid in four equal parts. The deadlines are:

• 15 March
• 15 June
• 15 September
• 15 December

Changing your advance tax

If you see that you earn more or less than originally estimated, you can change the amount by resubmitting the form Application for tax deduction card/advance tax for foreign citizens (RF-1209) or logging in to My page. The advance tax next year will automatically be based on what your enterprise earned this year.

Starting the year after you register your enterprise, you must submit the tax return and business information. This applies even if you have not had any income. You must submit it online by 31 May each year.

In the business information, you show the Tax Administration how your business has fared over the past year. In the tax return and business information, you must state, among other things:

• the amount you’ve paid in advance tax
• your business’s turnover
• the deductions your business is entitled to

Between August and October, you'll receive the tax assessment notice, which shows whether you'll receive a tax refund or have to pay underpaid tax. Remember to check that income, deductions and other information is correct.

Read more about the tax return and the tax assessment (skatteetaten.no)

When you run a sole proprietorship, you do not receive a salary, as employees do. Instead, you make money by sending invoices to your customers or taking payments through a cash register system when you sell goods or services. If you have a turnover of more than NOK 50,000 in a year, you must:

• keep accounts for the enterprise
• keep accounting documents for at least five years

Value added tax (VAT) is a tax paid on the sale of goods and services. You collect it from the customer when you sell and pay it on to the state. You must register your business in the VAT Register if you have a turnover of more than NOK 50,000 in a year, and you sell goods and services that are subject to VAT.

After you're registered, you need to collect VAT from customers when you sell goods and services. You must also submit a VAT return to the Tax Administration every two months. In the VAT return, you state how much VAT you've paid on purchases and collected on sales.

Read more about VAT (skatteetaten.no)

As an employer, you must pay the correct salary to your employees, prepare written contracts of employment and ensure a safe working environment. You must also submit the a-melding every month, deduct tax and pay employer’s national insurance contributions.

Get the whole overview (skatteetaten.no)

Do you run a catering establishment, hair salon, car repair shop, or beauty salon?  

If so, you must keep a staff register at your place of work.

Read more about staff register (skatteetaten.no)

HSE cards are a requirement in some sectors

You and your employees must have HSE cards if you work with cleaning, manual car care, wheel changing and wheel storage or carry out work on building and construction sites. From 1 January 2026, there's also a requirement to hold an HSE card in the goods transport sector.

Read more about HSE cards (arbeidstilsynet.no)

When you close your enterprise, it’s important to do so correctly. You may have obligations and tasks even after you’ve closed your enterprise. 

Read more about closing an enterprise (skatteetaten.no)