Figures corrected

The tables were removed due to errors in the figures. Corrected versions of the tables were published on 17. june 2025 11.30 am.

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: 17 June 2025
Next update: 21 July 2025
Modified: Figures for May 2025 were corrected on 17 June 2025

Selected figures from these statistics

  • Tax payments. Accumulated. NOK Billion
    Tax payments. Accumulated. NOK Billion
    May 2023May 2024May 2025
    Total payments excluding petroleum taxes557609614
    Taxes to local government119124134
    Taxes to the central government240269258
    Contributions to the National Insurance Scheme197215221
    Taxes on extraction of petroleum255156140
    Figures for May 2025 were corrected on 17 June 2025.
    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.
    May 2023May 2024May 2025
    Distributed taxes, total811 777764 747753 260
    Ordinary taxes on income and wealth, central government63 37773 41278 979
    Ordinary taxes on extraction of petroleum75 89949 75545 644
    Special income tax on extraction of petroleum179 087106 15793 975
    Tax equalization contributions to the central government174 602192 875175 920
    Ordinary taxes to county authorities (incl. Oslo)1 19 73220 23221 702
    Ordinary taxes to municipalities99 696104 019112 383
    Member contributions to the National Insurance Scheme85 98989 61392 853
    Employer contributions to the National Insurance Scheme2 111 144125 612128 640
    Taxes on dividends to foreign shareholders2 2513 0713 164
    Advance tax arrangement436 371474 271500 111
    Ordinary taxes on income and wealth, central government52 07460 24567 444
    Tax equalization contributions to the central government67 63472 86075 260
    Ordinary taxes to county authorities (incl. Oslo)1 19 42219 99921 472
    Ordinary taxes to municipalities98 055102 764111 147
    Member contributions to the National Insurance Scheme85 78989 71792 985
    Employer contributions to the National Insurance Scheme2 111 144125 612128 640
    Taxes on dividends to foreign shareholders2 2533 0733 164
    Non-personal taxpaying arrangement375 112290 720253 541
    Ordinary taxes on income and wealth, central government11 74613 18511 570
    Ordinary taxes on extraction of petroleum75 89949 75545 644
    Special income tax on extraction of petroleum179 087106 15793 975
    Tax equalization contributions to the central government106 731120 016100 720
    Ordinary taxes to county authorities (incl. Oslo)1 254247251
    Ordinary taxes to municipalities1 3951 3601 380
    Interest etc.3 295-245-392
    Ordinary taxes on income and wealth, central government3 -443-18-35
    Tax equalization contributions to the central government237-1-60
    Ordinary taxes to county authorities (incl. Oslo)1 56-15-22
    Ordinary taxes to municipalities246-105-144
    Member contributions to the National Insurance Scheme200-104-132
    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.
    Figures for May 2025 were corrected on 17 June 2025
    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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