Statistikk innhold

Statistics on

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: 19 August 2025
Next update: 17 September 2025

Selected figures from these statistics

  • Tax payments. Accumulated. NOK Billion
    Tax payments. Accumulated. NOK Billion
    July 2023July 2024July 2025
    Total payments excluding petroleum taxes699759776
    Taxes to local government153159173
    Taxes to the central government281315307
    Contributions to the National Insurance Scheme265286295
    Taxes on extraction of petroleum381233208
    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.
    July 2023July 2024July 2025
    Distributed taxes, total1 080 402992 551983 702
    Ordinary taxes on income and wealth, central government79 45391 53299 686
    Ordinary taxes on extraction of petroleum113 72774 23667 897
    Special income tax on extraction of petroleum267 728158 846140 150
    Tax equalization contributions to the central government194 131215 326198 862
    Ordinary taxes to county authorities (incl. Oslo)1 25 30925 78528 003
    Ordinary taxes to municipalities127 895132 737144 980
    Member contributions to the National Insurance Scheme110 824114 813119 882
    Employer contributions to the National Insurance Scheme2 153 735170 796175 577
    Taxes on dividends to foreign shareholders7 6008 4808 664
    Advance tax arrangement577 815622 776660 341
    Ordinary taxes on income and wealth, central government67 70877 70087 507
    Tax equalization contributions to the central government86 84893 73796 930
    Ordinary taxes to county authorities (incl. Oslo)1 25 00125 56127 783
    Ordinary taxes to municipalities126 274131 535143 807
    Member contributions to the National Insurance Scheme110 648114 966120 072
    Employer contributions to the National Insurance Scheme2 153 735170 796175 577
    Taxes on dividends to foreign shareholders7 6028 4818 664
    Non-personal taxpaying arrangement502 318370 150323 918
    Ordinary taxes on income and wealth, central government12 17313 86012 215
    Ordinary taxes on extraction of petroleum113 72774 23667 897
    Special income tax on extraction of petroleum267 728158 846140 150
    Tax equalization contributions to the central government107 040121 602102 024
    Ordinary taxes to county authorities (incl. Oslo)1 254247251
    Ordinary taxes to municipalities1 3961 3601 380
    Interest etc.3 269-375-556
    Ordinary taxes on income and wealth, central government3 -429-28-36
    Tax equalization contributions to the central government243-13-92
    Ordinary taxes to county authorities (incl. Oslo)1 55-23-31
    Ordinary taxes to municipalities226-157-207
    Member contributions to the National Insurance Scheme176-153-190
    Employer contributions to the National Insurance Scheme2 ...
    Taxes on dividends to foreign shareholders4 -2-20
    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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