Closure of tax withholding account
an advance tax deduction is no longer required to be deposited into a separate tax deduction account.
From 01 January 2026 tax deductions shall be paid directly to the Norwegian Tax Administration – no longer to an escrow tax deduction account. The deadline for paying the tax deduction is the first business day after the salary payment.
Do you have any further questions?
We recommend contacting the Norwegian Tax Administration by phone on 800 80 000 or via skatteetaten.no.
Releasing funds
Amount below NOK 12,000: is automatically released after 10 April 2026. You do not need to do anything.
Amount over NOK 12,000: You can continue to use the tax withholding account for payment until 10 April to clear the account. If the amount exceeds NOK 12,000 after this date, you must apply for a release from the Norwegian Tax Administration.
Important dates
Date | Change |
01.01.2026 | We will shut down the possibility of setting up a tax withholding account. |
15.01.2026 | Deadline for payment of the sixth term of 2025. |
10.04.2026 | The Norwegian Tax Administration concludes assessment of claims. |
10.04.2026 ➡️ | Automatic release of amounts under NOK 12 000. |