268369
/en/inntekt-og-forbruk/statistikker/selvangivelse/aar
268369
NOK 466 billion in assessed taxes
statistikk
2016-11-17T08:00:00.000Z
Income and consumption;Income and consumption;Svalbard
en
selvangivelse, Tax statistics for personal tax payers, tax return, tax assessment, personal income, earned income, taxable income, capital income, deductions, tax, debt, wealth, bank deposits, dividends, property abroad, gross income, capital tax, surtax, tax arrears, BSU (savings scheme for adolescents to buy house).Income and consumption, Income and wealth, Personal tax, Income and consumption, Svalbard
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In 2015, the total assessed taxes amounted to NOK 466 billion for residents aged 17 years and older. This was an increase of 7.4 per cent from 2013.

Tax statistics for personal tax payers

Updated

Corrected

Next update

Key figures

5.1

average change in gross income since previous year

Tax statistics for residents 17 years and older
2015Percentage change of average amount
Number of persons with amountAverage for persons with amount (NOK)2014 - 20152010 - 2015
Gross income4 100 169447 7005.123.6
Basis for Surtax on Gross income3 959 626423 9003.121.0
Ordinary income, after deductions3 988 625342 0006.726.4
Taxable gross wealth4 089 1931 109 7009.636.5
Debt3 043 769995 5004.125.3
 
Surtax on gross income925 39526 7002.723.0
Wealth taxes518 57424 4004.325.1
Assessed taxes3 692 724126 2005.825.1

See more tables on this subject

Table 1 
Survey of tax assessment for residents 17 years and older. NOK million, number of persons with amount and average

Survey of tax assessment for residents 17 years and older. NOK million, number of persons with amount and average
20142015
Residents 17 years and older with amountNOK million for residents 17 years and olderResidents 17 years and older with amountNOK million for residents 17 years and olderAverage for residents 17 years and older with amount (NOK)
Corrected 20 June 2017.
Basis for Surtax on Gross income3 921 1611 612 0343 959 6261 678 486423 900
Ordinary income after special deduction3 949 9511 266 4283 988 6261 364 033342 000
Personal income wages3 036 3581 230 1733 055 9101 268 254415 000
Personal income pension1 260 022310 081969 410253 125261 100
Personal income disability benefits..373 24482 775221 800
Personal income from fishing etc.11 1014 50910 8185 228483 300
Personal income from other industry232 32164 613234 65265 992281 200
 
County wealth tax572 6789 386518 57410 40920 100
County income tax3 607 799152 4373 646 819163 83844 900
 
State wealth tax572 1104 017517 6532 2284 300
Surtax on gross income958 39824 889925 39524 73026 700
Community tax3 607 522140 4993 646 588153 26542 000
 
Membership contribution to the national insurance3 774 295123 7583 780 693130 77034 600
Delay duty18 0385014 899322 100
Additional tax8 2941407 17614119 600
 
Finnmark deduction67 82185268 29889913 200
Home investment savings for young people (BSU)373 4371 210367 7321 2323 300
Tax limitation according to paragraph 17242 6734 01925 71746318 000
Tax deduction for old age pensioners781 04713 323815 43114 16317 400
Deduction for foreign services19 8601 83920 7891 85889 400
 
Assessed taxes3 637 788433 8433 692 724466 134126 200
 
Number of persons4 105 7304 105 7304 150 9904 150 9904 150 990

Table 2 
Taxable income for residents 17 years and older. NOK million, number of persons and average

Taxable income for residents 17 years and older. NOK million, number of persons and average
20142015
Residents 17 years and older with amountNOK million for residents 17 years and older (NOK million)Residents 17 years and older with amountNOK million for residents 17 years and older (NOK million)Average for residents 17 years and older with amount (kr)
Corrected 7 December 2016.
Gross income4 059 9091 730 1034 100 1691 835 811447 700
Personal income from wages and salaries3 036 3581 230 1733 055 9101 268 254415 000
¬ Wages and remuneration2 882 5301 125 4002 908 3141 162 216399 600
¬ Taxable part of accident/injury at work insurance1 863 5205 6701 865 9355 7503 100
¬ Free car67 5765 70767 5675 76085 300
¬ Estimated taxable income from employer-subsidized electronic communication equipment748 3123 070752 1833 0544 100
¬ Unemployment Benefits158 57311 365176 99413 31675 200
¬ Work Assessment Allowance207 47134 482197 44533 935171 900
 
Personal income from pensions1 260 022310 081969 410253 125261 100
¬ Old-age pensions795 547171 616825 337182 671221 300
¬ Contractual pension (AFP), public sector42 1837 71436 9696 694181 100
¬ Contractual pension (AFP), private sector38 6831 90048 1152 45851 100
 
Personal income disability benefits..373 24482 775221 800
 
Net entrepreneurial income273 01880 454274 38682 532300 800
 
Property income4 019 886105 0684 053 038144 30935 600
¬ Interest received4 013 63126 3104 043 54317 9734 400
¬ Taxable share dividends354 61239 064358 52880 189223 700
¬ Tax-free share dividends and gains488 2813 541496 9773 0166 100
¬ Taxable realised capital gains from sales of shares262 76717 943238 53420 90487 600
 
Deductions3 983 486462 5594 024 804481 265119 600
¬ Minimum deductions3 862 477279 1023 902 040303 10477 700
¬ Travelling expenses420 1076 484397 6486 24615 700
¬ Interest paid2 912 303113 5982 936 990104 16635 500
¬ Realised capital gains from sales of shares171 9206 438138 8098 50761 300
 
Special deductions484 19515 269174 7896 26035 800
 
Ordinary income, after deductions3 949 9511 266 4283 988 6251 364 033342 000
 
Number of persons4 105 7304 105 7304 150 9904 150 9904 150 990

Table 3 
Taxable property for residents 17 years and older. Number of persons that have amount on different codes, NOK million and average.

Taxable property for residents 17 years and older. Number of persons that have amount on different codes, NOK million and average.
20142015
Number of persons with amountNOK millionNumber of persons with amountNOK millionAverage for persons that have amount on different codes (NOK)
Taxable gross wealth4 043 3924 092 4204 089 1934 537 8791 109 700
 
Taxable gross finacial capital4 029 4262 179 8374 076 2102 420 479593 800
Bank deposits4 020 5681 015 6734 068 0521 079 881265 500
Share of unit trusts951 897136 097983 362160 536163 300
Shares and securities unit trusts559 627821 591573 611949 4001 655 100
 
Taxable real capital2 791 0381 912 5832 836 2382 117 400746 600
Assessed tax value of primary residence2 107 8761 166 1502 167 5921 268 408585 200
Assesses tax value of secundary residence300 296333 200304 418419 7811 379 000
 
Debt2 993 3122 862 5273 043 7693 030 019995 500
Taxable net wealth4 067 3731 229 8934 112 1191 507 860366 700
 
Number of persons4 105 7304 105 7304 150 9904 150 9904 150 990

About the statistics

The statistics for personal taxpayers give an overview of taxable income, income deductions and taxable assets, as well as taxes and tax allowances for people with a tax obligation in Norway. The statistics are based on data from the Norwegian Tax Administration.

Definitions

Definitions of the main concepts and variables

Total advance is the sum of settled advance tax deduction, settled advance tax, and paid additional advance tax.

Total assessed taxes cover wealth and income taxes paid to municipalities, county and state, National Insurance Scheme members' contributions, taxes on individual pension plans, late delivery fee and supplementary tax. All deduction and reductions of taxes are deducted.

Excess advance is the difference when the total advance exceeds total assessed taxes.

Back tax is the difference when the total assessed taxes exceed the total advance. Waived back tax are included.

Waived back tax is not required paid. From the fiscal year 1999 tax arrears under NOK 300 is not required paid. This limit was changed to NOK 100 from the fiscal year 2000.

Interest to pay is interest on back tax.

Interest due is interest on excess advance.

Basis for surtax on gross income (combined personal income) is a gross income term including employment income (personal income pay and estimated personal entrepreneurial income) and taxable pensions for personal taxpayers. Capital income is not included in this income term. The state surtax is calculated on this basis.

Ordinary income after special deductions includes the sum of taxable incomes such as wage income, entrepreneurial income, capital income, pension income and certain social benefits less statutory tax-deductible expenses such as the minimum deduction and income earning expenses, interest on debts, obligatory maintenance payments and pension premiums etc. Any special deductions are deducted from this. Income tax to municipalities and counties and tax equalization tax are calculated from ordinary income after special deductions.

Median income
Median income is the exact income amount that splits a distribution in two equally sized groups, when income is sorted ascending (or descending). The number of persons with income over the median income will be the same as the number of persons with income under the median income.

Gross income
Gross income is total wages and salaries, pensions, entrepreneurial income and property income.

Wages and salaries
Wages and salaries are payments in cash and in kind, taxable sick pay and unemployment benefit.

Pensions
Pensions cover all benefits paid by social security and private pension and life insurance benefit.

Entrepreneurial income
Entrepreneurial income consists of all local and non-local income from self-employment, both in the primary and other industries.

Capital income
Capital income consists of interest income, dividends, realised capital gains, rent and other income from property.

Total deducion
Total deduction covers minimum deductions, travelling expenses, union subscriptions, entrepreneurial deficit and interest on debt.

Net property includes the value of real capital and financial capital. Debt is deducted. The individual types of property are assessed by tax value. Some types of property are included only beyond set tax-free allowances.

Real capital
Real capital comprises the assessed value of all real properties, plant, forests etc., production capital and other business assets and house contents and moveables. Also included are the assessed value of dwellings and shares of the assessed value of housing cooperatives. From 2000 are real properties in foreign countries assessed in Norway.

Finance capital
Finance capital is made up of bank deposits, share of unit trusts, securities registered in the Norwegian Registry of Securities, other securities not registered in the Norwegian Registry of Securities, other claims and properties.

The statistics concern only taxable income. The amounts are consequently set by the tax rules in effect at any one time. All values associated with wealth and debt are fiscal values.

Standard classifications

Residents age 17 and older The statistics concern residents aged 17 and older as of 31 December in the fiscal year.

Age Age is the person's age at the end of the fiscal year.

Marital status Marital status is the registered marital status at the end of the fiscal year.

There are nine different categories: unmarried, married, separated, divorced, widow/widower, partnerships contracted, separated partnerships contracted, divorced partnerships contracted and surviving partnerships contracted. Partnerships contracted, separated partnerships contracted, divorced partnerships contracted and surviving partnerships contracted are included in the tables with married, separated, divorced and widow/widower.

Pensioners Pensioners are people who, according to the National Insurance Administration, either receive old age, disability or survivors' pension from the social security system at the end of the fiscal year.

Minimum pension pensioners Minimum pension pensioners are pensioners who receive a special supplement from the National Insurance Scheme.

Socio-economic status A person is classified as economically active if  income from employment or self-employment is greater than twice the basic amount of the National insurance scheme (so-called "G", or "grunnbeløpet"). For the income year 2010 and earlier, persons with income from employment or self-employment greater than the minimum pension for single people were regarded as economically active.

To be classified as self-employed in agriculture, forestry and fishing, total entrepreneurial income must be greater than both wages and pension. At the same time, entrepreneurial income from agriculture, forestry and fishing must be larger than entrepreneurial income from other industries. If the opposite is true, one will be classified as self-employed in other industries. This classification is in agreement with Statistics Norway's Standard Sosio-Economic Status Divisions (SNS 5/84).

Pensioners are persons who have a pension income greater than wages or entrepreneurial income.

If a person does not receive any pension income and if the sum of employment income is less than the minimum benefit from the National Insurance Scheme, then he or she is classified with socio-economic status "others".

Administrative information

Name and topic

Name: Tax statistics for personal tax payers
Topic: Income and consumption

Next release

Responsible division

Division for Income and Wage Statistics

Regional level

National level. Regions, counties and municipalities.

Frequency and timeliness

Annual, preliminary and final figures. Figures for the fiscal year are released during the fourth quarter of the subsequent year.  

International reporting

No.

Microdata

Raw data files and linked statistical files are stored. All files from the Tax Return Statistics and the End of Year Certificate Register have been stored since 1993. The files from the Tax Register have been stored since 1967.  

 

 

 

Background

Background and purpose

The purpose of the statistics is to provide an overview of the tax settlement for personal taxpayers including how much tax was paid in advance, assessed taxes, advance refund with interest due and residual tax with interest to pay. In addition, the statistics provide taxable income, deductions, property and debts.

Also provided is an overview of the calculation basis for the various taxes in recent years, gross income and wealth taxes (before deductions and reductions are deducted) and the various deductions and reductions in taxes.

The statistics are used in Statistics Norway's tax model LOTTE which computes changes in tax proceeds as a result of various changes in the tax rules. The statistics are also used for own calculations of tax proceeds requested by the Ministry of Finance.

The tax statistics for personal taxpayers are presented in a separate chapter in the fiscal budget each year (Proposition to the Storting No. 1).

Statistics Norway has prepared annual statistics on the municipal tax assessment since 1884 and on the central government tax assessment since 1936.

Until fiscal year 1948, forms with summary reports filled out by the tax committees in each tax district constituted the source of the tax statistics. In 1948 however, Statistics Norway began obtaining copies of tax lists and processing them by machine to obtain information on the individual taxpayer as well. This became too comprehensive for Statistics Norway and in the early 1950s, SSB switched to selecting a representative sample from the tax lists.

1967 saw the entry of register-based tax results for the individual person on magnetic tape. The Tax Register is one of the oldest electronic registers at Statistics Norway and is obtained each autumn from the Directorate of Taxes after the tax results are completed.

The first Tax Return Statistics were prepared for the fiscal year 1993. That year, all tax offices switched to computer processing of returns, and information from the personal tax return became available in electronic form. Since the fiscal year 1993, Statistics Norway has annually obtained an extract of data from the Directorate of Taxes and has published the Tax Return Statistics. For previous years, Statistics Norway only had information about income and property from a small sample of households, where data was obtained from the personal tax return. From 2004 and on, the household statistics covering the whole population have been released as well.  

Users and applications

Major users are the Ministry of Finance, municipalities and counties. Other ministries, the research environments, the media and private enterprises are also frequent users of the statistics.

Equal treatment of users

No external users have access to the statistics and analyses before they are published and accessible simultaneously for all users on ssb.no at 8 am. Prior to this, a minimum of three months' advance notice is given inthe Statistics Release Calendar. This is one of Statistics Norway’s key principles for ensuring that all users are treated equally.

Coherence with other statistics

The data from the tax statistics for personal tax payers is the basis for all of Statistics Norway's statistics on income and property for persons. The following statistics include information from the tax statistics for personal tax payers:

Income statistics for households Income statistics, households

Income statistics for self-employed persons Income statistics, self-employed  

Survey on Living Conditions

  • The Health Survey
  • Population and Housing Censuses
  • Survey of Consumer Expenditure
  • Survey of Housing Conditions

Legal authority

Data were obtained pursuant to the Statistics Act, Section 3.2

EEA reference

No.

Production

Population

The tax statistics for personal taxpayers is a total census based on data from the ordinary tax assessments. The data basis contains individual data for all persons aged 13 and older who are taxable to Norway during the fiscal year in question. The age cut-off limit stems from the fact that children who are 13 and older during the fiscal year, must file a tax return if they have had employment income. If the child is 12 or younger during the fiscal year, the employment income shall be listed in the parents' tax return.

The statistics cover all individuals in the tax assessments, including those living abroad and who are taxable to Norway. From fiscal year 1999, individuals taxed on Svalbard are also included in the statistics.

In connection with the publishing of the statistics, the population has often been limited to all persons 17 years of age and older who are registered as residents of the country as of 31 December of the fiscal year. This dividing line was set because 17 is the age individuals normally begin filing tax returns. All persons living in Norway are included in the Tax Return Statistics, regardless of whether or not they have delivered tax returns.

Data sources and sampling

The tax statistics for personal tax payers' main source is the Directorate of Taxes' Register for Personal Tax Payers. Information on income, deductions, property and debts are obtained from here. In addition, information on taxes and tax deductions have been collected from Statistics Norway's tax statistics for personal tax payers, while demographic information is collected from Statistics Norway's population statistics.

The tax statistics for personal tax payers is a total census, including all persons who are taxable to Norway.

Earlier annual releases:

Tax Statistics - Archive

Tax Statistics

Wage totals from End of the Year Certificate Register

Collection of data, editing and estimations

Information about the taxes and the tax basis is obtained in electronic form from the Directorate of Taxes.

Other types of information is collected from various other registers.

A number of machine controls are carried out at Statistics Norway to ensure the consistency of the data material.  Amounts are moved between the items when possible to achieve consistency between the calculation basis for the taxes and tax amounts. Macro figures from the tax statistics are compared with the Directorate of Taxes' summary overview to uncover any major deviations.

Due to the large amount of information in the data material with respect to the number of observations and the number of entries on the tax return, it is not practically possible to carry out all consistency controls at the individual level. Nor can several of the given variables be controlled against other statistics, because they are only available in this extract from the Directorate of Taxes. The controls will therefore not uncover all the errors in the material.

The tax statistics provide an overwiev of the the number of persons registered with amounts on various items on the tax return, and the total sum, average and median for the various items. The statistics further provide tables for income, wealth and tax, sorted by intervals, deciles and quartiles. 

All averages are rounded to the nearest NOK 100.

Seasonal adjustment

Not relevant

Confidentiality

The collected data is utilized, released and stored in accordance with the rules of the Statistics Act.

Comparability over time and space

The statistics are comparable back to 1948. No differentiation was made between personal and non-personal taxpayers for earlier years. Both the data basis and principles for the statistics have been changed over time. The changes that the tax system has undergone over the years are reflected in the data basis and affect the continuity of the time series.

There has been some changes in the items of the tax return form. Changes in the tax system are reflected in the databases and influence the comparability over the years.

Several details about various changes are documented in Notat nr. 99/13 Selvangivelsesstatistikk 1993 - 1996 (in Norwegian only).

Accuracy and reliability

Sources of error and uncertainty

One possible source of errors is incorrect reporting by the respondent to the tax authorities, i.e. persons who report incorrect amounts for income, property or deductions in the tax return and in attached schedules, or that the amounts are entered in the wrong place on the form. In most cases this will be discovered and corrected by the tax office.

Another type of error occurs when data are recorded electronically. This registration is done manually, but there are controls that discover most typing errors.

Controls are done in the data material to uncover a lack of consistency between taxes and the estimation bases for taxes. Because of the enormous scope of the data material, it is not possible to uncover all such errors for the individual person.

The statistics are based on a total census and we thereby avoid the uncertainty associated with sample variance and non-response associated with sample surveys.

Publication of these statistics is based on register information obtained after the assessment is released and a fair number of taxpayers complaints have been dealt with.

Revision

Not relevant

Contact

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