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statistikk
2017-11-08T08:00:00.000Z
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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Tax statistics for personal tax payers

Updated

Next update

Not yet determined

Key figures

-0.2 %

average change in gross income since previous year

Tax statistics for residents 17 years and older
2016Percentage change of average amount
Number of persons with amountAverage for persons with amount (NOK)2015 - 20162011 - 2016
Gross income4 138 549447 000-0.217.7
Basis for surtax/bracket tax3 995 345431 7001.817.7
Ordinary income, after deductions4 022 395345 4001.020.9
Taxable gross wealth4 133 7001 202 6008.442.6
Debt3 092 4081 037 6004.224.3
 
Bracket tax3 661 45011 500..
Wealth taxes484 70828 20015.646.1
Assessed taxes3 731 348125 600-0.517.6

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
20152016
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)
 
Basis for surtax/bracket tax3 959 6261 678 4863 995 3451 724 732431 700
Ordinary income after special deduction3 988 6261 364 0334 022 3951 389 370345 400
Personal income wages3 055 9101 268 2543 066 3201 295 743422 600
Personal income pension969 410253 125984 393267 252271 500
Personal income disability benefits373 24482 775379 44286 487227 900
Personal income from fishing etc.10 8185 22811 3126 047534 600
Personal income from other industry234 65265 992234 56266 138282 000
 
County wealth tax518 57410 409484 70811 27423 300
County income tax3 646 819163 8383 677 559172 32946 900
 
State wealth tax517 6532 228483 8842 4125 000
Surtax on gross income925 39524 730...
Bracket tax..3 520 21040 99711 600
Community tax3 646 588153 2653 676 894125 80334 200
 
Membership contribution to the national insurance3 780 693130 7703 818 026134 10735 100
Delay duty14 89932...
Additional tax7 176141...
 
Finnmark deduction68 29889968 80490813 200
Home investment savings for young people (BSU)367 7321 232365 0821 2573 400
Tax limitation according to paragraph 1725 71746320 06338319 100
Tax deduction for old age pensioners815 43114 163828 94913 41916 200
Deduction for foreign services20 7891 85821 6351 73380 100
 
Assessed taxes3 692 724466 1343 731 348468 832125 600
Number of persons4 150 9904 150 9904 193 0224 193 0224 193 022

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
20152016
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)
Gross income4 100 1691 835 8114 138 5491 849 920447 000
Personal income from wages and salaries3 055 9101 268 2543 066 3201 295 743422 600
¬ Wages and remuneration2 908 3141 162 2162 919 1421 190 185407 700
¬ Taxable part of accident/injury at work insurance1 865 9355 7501 878 1025 5262 900
¬ Free car67 5675 76072 8675 76279 100
¬ Estimated taxable income from employer-subsidized electronic communication equipment752 1833 054760 3643 0764 000
¬ Unemployment Benefits176 99413 316163 83014 91491 000
¬ Work Assessment Allowance197 44533 935192 92333 900175 700
 
Personal income from pensions969 410253 125984 393267 252271 500
¬ Old-age pensions825 337182 671848 901193 392227 800
¬ Contractual pension (AFP), public sector36 9696 69433 6926 600195 900
¬ Contractual pension (AFP), private sector48 1152 45857 2442 97051 900
 
Personal income disability benefits373 24482 775379 44286 487227 900
 
Net entrepreneurial income274 38682 532272 59083 554306 500
 
Property income4 053 038144 3094 083 134112 13627 500
¬ Interest received4 043 54317 9734 072 09811 5652 800
¬ Taxable share dividends358 52880 189356 75257 002159 800
¬ Tax-free share dividends and gains496 9773 016472 0301 9654 200
¬ Taxable realised capital gains from sales of shares238 53420 904225 82316 95175 100
 
Deductions4 024 804481 2654 063 323480 052118 100
¬ Minimum deductions3 902 040303 1043 938 461313 71279 700
¬ Travelling expenses397 6486 246275 5804 40316 000
¬ Interest paid2 936 990104 1662 965 59595 28732 100
¬ Realised capital gains from sales of shares138 8098 507150 4078 42956 000
 
Special deductions174 7896 260170 2366 42637 800
 
Ordinary income, after deductions3 988 6261 364 0334 022 3951 389 370345 400
 
Number of persons4 150 9904 150 9904 193 0224 193 0224 193 022

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.
20152016
Number of persons with amountNOK millionNumber of persons with amountNOK millionAverage for persons that have amount on different codes (NOK)
Taxable gross wealth4 089 1934 537 8794 133 7004 971 3921 202 600
 
Taxable gross finacial capital4 076 2102 420 4794 122 3672 623 665636 400
Bank deposits4 068 0521 079 8814 115 2431 134 924275 800
Share of unit trusts983 362160 536999 759173 585173 600
Shares and securities unit trusts573 611949 400585 8121 070 9631 828 200
 
Taxable real capital2 836 2382 117 4002 874 1182 347 727816 900
Assessed tax value of primary residence2 167 5921 268 4082 219 0671 385 442624 300
Assesses tax value of secundary residence304 418419 781305 911516 6221 688 800
 
Debt3 043 7693 030 0193 092 4083 208 6621 037 600
Taxable net wealth4 112 1191 507 8604 154 0041 762 730424 300
 
Number of persons4 150 9904 150 9904 193 0224 193 0224 193 022

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

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

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