Norway’s new withholding tax rules: What foreign employers must know for 2026
From 1 January 2026, Norway is introducing a significant change to how employers must handle employee withholding tax, and with new deadlines for when the withholding tax should be remitted to the tax office.
The new rules introduce both procedural and timing changes and are designed to simplify the system and create a uniform practice. They apply to all employers with withholding obligations in Norway.
Key changes to process and timing
First, the formal requirement to use a separate tax deduction account is abolished. Until now, all employers have been obliged to use a dedicated tax deduction account or alternatively provide a bank guarantee. In practice many foreign employers have not followed this requirement. Under the new rules, employers are no longer required to maintain a separate tax deduction account. Instead, the employer must pay the withholding tax on the first business day after payroll disbursement, replacing the current arrangement where the withholding is remitted on a bi-monthly basis.
The new rules apply to all employers regardless of whether a tax deduction account or bank guarantee has previously been used by the employer. To support the process, employers must report the payroll payment date in the monthly A-notification (A-melding). This makes it possible for the tax office to monitor whether payments are made on time.
Late payment of withholding tax will accrue interest from the due date until the amount is settled in full. Timely payments will therefore be crucial. The payment deadline for employer’s national insurance contributions (arbeidsgiveravgift) remains unchanged.
Deferred payment option for certain employers
As some employers cannot determine the Norwegian taxable part of the salary when it is paid, an exemption from the main rule of payment on the first business day after payroll disbursement is available for eligible employers.
Employers eligible under the exemption rule can request an extended payment deadline up to the 5th of the month after payroll disbursement. This aligns with the current A-reporting deadline, and is intended exclusively for cases where, at the time of payroll, it is truly uncertain what share of the salary is taxable to Norway.
To be in the scope for deferred payment, it is a core criterion that the employer can document a genuine uncertainty about the portion of salary attributable to work performed in Norway. This type of uncertainty is typically present when salary is paid in advance, for example before the work is actually performed, or final work locations are known. In contrast, the criterion will normally not be met where wages are paid in arrears, or where the Norwegian taxable portion can be established with reasonable certainty based on work schedules or known assignments.
Employers with posted workers who perform all their work in Norway, and for whom the Norwegian taxable portion is known at the time of payment, must follow the new main rule with payment on the first business day after payroll.
Employers with a branch structure where some employees only work in Norway will also have to comply with the main rule, including withholding for employees with a temporary stay in Norway.
Read more: Brækhus’ expertise within Global Mobility
Application process
Applications for deferred payment deadlines are assessed at the company level. To qualify, uncertainty about the portion of salary taxable to Norway must include at least 10% of the company’s employees. If the application is approved, the extended deadline applies to all employees.
To determine whether an employer meets the criteria for deferred payments the tax office expects the application to include the following:
- Justification for the application, including an estimate of the number of affected employees and their share of the workforce.
- Employee lists, project contracts, employment contracts, or documentation from the payroll reporting system.
Statements or confirmations from a lawyer, auditor, or advisor may be included as supporting documentation, but are not sufficient documentation on their own.
The deferred payment arrangement will normally be granted for periods of up to one year at a time.
Employers who may qualify for deferred payment are encouraged to prepare and submit their applications as early as possible to ensure a decision is made before the January 2026 payroll. Applications must be submitted via the contact form at skatteetaten.no.
How Brækhus can assist?
The new rules require both procedural adjustments and, for some employers, strategic choices about whether to seek deferred payment. Good upfront planning can mitigate the risk of non-compliance, avoid interest charges on late payments and ensure that payroll processes are aligned with the new Norwegian requirements from 2026.
Brækhus can assist employers in assessing eligibility for an extended payment deadline, preparing the necessary documentation and submitting applications to the tax authorities.
