395183
/en/inntekt-og-forbruk/statistikker/selvangivelse/aar
395183
statistikk
2019-11-27T08:00:00.000Z
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).Personal tax, Income and wealth, Income and consumption, Income and consumption, Svalbard
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Tax statistics for personal tax payers

Updated

Next update

Not yet determined

Key figures

132 300

average assessed taxes for persons with amount in NOK

Tax statistics for residents 17 years and older
2018Percentage change of average amount
Number of persons with amountAverage for persons with amount (NOK)2017 - 20182013 - 2018
Gross income4 221 389471 7003.114.7
Basis for surtax/bracket tax4 075 406455 7003.314.5
Ordinary income, after deductions4 098 390365 0003.318.0
Taxable gross wealth4 220 0471 269 5000.433.5
Debt3 139 8831 117 2003.421.6
 
Bracket tax3 732 53017 00023.2.
Wealth taxes511 54230 000-1.033.9
Assessed taxes3 792 038132 3003.414.0

See selected tables from this statistics

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
20172018
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 tax4 036 6151 780 9174 075 4061 857 152455 700
Ordinary income after special deduction4 062 3711 434 9554 098 3901 496 078365 000
Personal income wages3 084 8981 335 8723 102 9321 392 083448 600
Personal income pension998 282279 9331 014 213293 799289 700
Personal income disability benefits387 36489 786398 25594 843238 100
Personal income from fishing etc.11 4436 07211 3046 578581 900
Personal income from other industry244 29572 525239 69173 642307 200
 
County wealth tax498 04012 441511 53812 63924 700
County income tax3 710 075177 8163 737 242187 04850 000
 
State wealth tax497 4642 665510 9492 7045 300
Surtax on gross income.....
Bracket tax3 556 95749 8783 579 29161 96817 300
Community tax3 709 596117 5173 737 163110 67329 600
 
Membership contribution to the national insurance3 846 287138 2363 891 192144 06037 000
Delay duty:::::
Additional tax:::::
 
Finnmark deduction68 90191968 79593913 600
Home investment savings for young people (BSU)361 0081 267359 4321 3043 600
Tax limitation according to paragraph 1712 87528110 65923421 900
Tax deduction for old age pensioners845 35713 457859 18613 45015 700
Deduction for foreign services20 6751 59020 3411 48072 800
 
Assessed taxes3 759 300480 8143 792 038501 606132 300
Number of persons4 232 5134 232 5134 268 8754 268 8754 268 875

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
20172018
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 181 7741 913 0354 221 3891 991 185471 700
Personal income from wages and salaries3 084 8981 335 8723 102 9321 392 083448 600
¬ Wages and remuneration2 940 7581 231 7822 970 0091 292 321435 100
¬ Taxable part of accident/injury at work insurance1 892 7005 4341 927 6555 4392 800
¬ Free car79 3105 90483 5506 08472 800
¬ Estimated taxable income from employer-subsidized electronic communication equipment772 7833 125792 8993 2954 200
¬ Unemployment Benefits146 11513 498120 60510 61888 000
¬ Work Assessment Allowance189 54233 713180 75332 059177 400
 
Personal income from pensions998 282279 9331 014 213293 799289 700
¬ Old-age pensions869 889202 548889 334212 125238 500
¬ Contractual pension (AFP), public sector34 5716 95136 1827 482206 800
¬ Contractual pension (AFP), private sector66 5853 45275 7473 96552 400
 
Personal income disability benefits387 36489 786398 25594 843238 100
 
Net entrepreneurial income271 01384 409266 14286 554325 200
 
Property income4 127 692118 4504 168 410119 22428 600
¬ Interest received4 115 81512 0754 155 02312 9333 100
¬ Taxable share dividends368 12256 010363 75060 621166 700
¬ Tax-free share dividends and gains488 6442 319458 4981 7933 900
¬ Taxable realised capital gains from sales of shares268 92119 292233 71418 41378 800
 
Deductions4 107 395506 6074 082 655511 945125 400
¬ Minimum deductions3 981 367331 9243 818 881332 63887 100
¬ Travelling expenses280 1594 873279 3734 96817 800
¬ Interest paid3 009 56799 8023 042 423103 49934 000
¬ Realised capital gains from sales of shares114 3087 895127 7297 11655 700
 
Special deductions166 7576 256159 4146 10538 300
 
Ordinary income, after deductions4 062 3711 434 9554 098 3901 496 078365 000
 
Number of persons4 232 5134 232 5134 268 8754 268 8754 268 875

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.
20172018
Number of persons with amountNOK millionNumber of persons with amountNOK millionAverage for persons that have amount on different codes (NOK)
1From 2017 it is possible through a share savings account to own listed shares, mututal fund holdings and mutual fund holdings and exchange traded funds in companies domiciled in the EEA. This wealth is included in the variable "share savings account"
Taxable gross wealth4 179 7535 284 2404 220 0475 357 2291 269 500
 
Taxable gross finacial capital4 169 5262 743 7944 210 6172 748 322652 700
Bank deposits4 163 3791 184 5824 205 3721 237 223294 200
Capital assets in mutual funds1960 406145 439888 261113 473127 700
Share savings account1206 16377 834382 755104 278272 400
Shares and securities unit trusts1564 7541 155 684557 5491 155 6182 072 700
 
Taxable real capital2 907 1682 540 4462 936 7962 608 908888 400
Assessed tax value primary residence2 270 6071 498 0402 301 2281 530 980665 300
Assessed tax value secondary residence301 452598 884319 337642 2912 011 300
 
Debt3 104 2433 354 0683 139 8833 507 8821 117 200
Taxable net wealth4 199 2091 930 1724 238 9571 849 347436 300
 
Number of persons4 232 5134 232 5134 268 8754 268 8754 268 875

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 social welfare 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.

Mutual funds and share savings accounts:
Until 2015 wealth in mutual funds were split into two variables: "4.1.4 units in stock funds", including all mutual funds with at least one stock and "4.1.5 units in bond and money market funds" including funds with no stocks. In 2016 these variables were merged into "4.1.4. units in mutual funds". In 2017 the variable was split into "4.1.4 Capital assets in mutual funds - share component" and "4.1.5 Capital assets in mutual funds - interest component" due to lower valuation of the share component in the Norwegian wealth tax.

From 2017 it is possible through a share savings account to own listed shares, mutual fund holdnings and exchange traded funds in companies domiciled in the EEA. This wealth is included in the variable "share savings account".

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