Are you a recruiter placing international talent in Norway, or a consultant currently working there?

Then the annual tax return is something worth paying attention to.

Everyone earning income in Norway must normally submit a tax return, unless they are covered by the PAYE scheme. The deadline for the 2025 tax year was 30 April 2026.

But there is one important detail many international consultants are not aware of:

 

The tax deducted by your employer is only an estimate.

Your tax card is based on your expected income and circumstances—not necessarily what actually happened during the year.

This means you may have paid too little tax and receive an additional tax bill.

Or you may have missed relevant deductions and paid more tax than necessary.

In 2024, 29% of taxpayers initially received a tax assessment showing tax arrears. Around 30% of them were able to turn this into a refund after reviewing and updating their tax return.

 

For consultants working across borders, the difference may come down to:

• Incorrect income estimates used for the tax card
• Tax residency status
• Missed or incorrectly registered deductions

This is particularly relevant for consultants who may qualify as commuters.

 

Depending on your individual circumstances, you may be entitled to deductions for:

• Travel
• Accommodation
• Food, depending on the type of accommodation

 

For consultants, these deductions may significantly improve your final tax position and increase your net income.

 

For recruiters and agencies, helping candidates understand these possibilities can make an offer more attractive and easier to accept.