The tax return for the income year 2022

Mother at the kitchen counter serving a bowl of food to her little son sitting on the counter

The tax return for the income year 2022

Check that all information is correct .

From 14. – On 31 March 2023, everyone who receives a salary, pension or disability benefit will have access to their tax report (tax return). You will be notified by SMS or e-mail when the tax return can be opened. The delivery deadline is 30 April for wage earners and pensioners and 31 May for entrepreneurs.

Before submitting your tax return

Take a few minutes to check that all the information registered on you is correct. The tax authorities are sent a lot of information, but they don’t get everything. You should double check that your salary and tax payments match. You can easily do this by comparing the figures in the annual summary of income, deductions and tax deductions that you receive from your employer with the figures in the tax return. By comparing these figures, you can make sure everything is in order and avoid any mistakes or misunderstandings that could lead to you paying more or less tax than you should.
The same applies to pension or social security: You will get an overview of what you have received from NAV or other companies you receive pension or social security from, e.g. insurance company.

Look over debts and assets

It is also important to double check that the debts and assets stated in the tax return are correct. The numbers are taken from those with whom you have debts or assets, so it may be a good idea to go through them
these figures and compare them with your own information. If you have assets, you may be entitled to a valuation discount , and this will be pre-filled in your tax return. So it may be a good idea to check that the valuation discount has been included and correctly calculated.

Try the Deduction Guide

In addition to checking that salary, tax, debt and assets match, you may want to see if you are entitled to more deductions in your tax return. You can do this by using the deduction guide .
If you are entitled to a deduction, this can reduce the taxable base, and thus you can pay less in tax. It is therefore important to investigate and list the correct deductions to ensure that your tax return is correct and you pay the correct tax. So take an extra check and use the deduction guide to see if you can be entitled to more deductions. You are entitled to a deduction for costs with establishment fees and loan refinancing . You can deduct the costs of taking out a new mortgage or refinancing debt.

Other changes that may affect your tax

If there are errors or omissions in the tax return, you must add correct information, for example if you have bought a property, sold shares or got married.
It is also possible to make changes to the tax return after it has been submitted, but it is important to remember to submit the tax return again after the changes have been made.

Delivery of the tax return

The deadline for changing and submitting the tax return is 30 April. You can change and deliver as many times as you like, even after the deadline has expired. You do not need to send us documentation before we ask for it. Tax returns that have not been submitted by 30 April, is considered to have been delivered automatically with the pre-filled information that was provided at the end of the deadline.

Do you have any questions? Contact us here

What can you claim a deduction for?

  • Establishment fee and costs when taking out a loan
  • Costs in connection with refinancing loans to achieve a lower interest rate, also costs for the use of a valuer
  • Fees to the housing association related to separate repayment of IN loans (individual repayment of joint debt)
  • Interest on loans from the employer and from private lenders (for example family members)
  • Paid late interest on debt interest, and interest and costs on credit purchases
  • Interest on loans abroad. Read more about loans abroad.

What can you not claim a deduction for?

  • Tax deduction for interest that is due but has not been paid by the end of the due year. If the interest is not part of a business subject to bookkeeping, you will only get a deduction for it in the year you pay it. That is, even if the interest is due in one year, you will not be able to deduct it from your tax until you actually pay it. However, this only applies if the interest is not part of a business subject to bookkeeping, which means that they are not part of the accounts of a business.
  • Unpaid interest on student loans. A deduction is only given for interest that has been paid.
  • Fees and costs in connection with debt collection.
  • Interest surcharge on tax arrears (does not apply to late payment interest).
father and son standing by the sink in the kitchen

Frequently asked questions about the tax return:

When must I submit the tax return?

The tax return for the income year must be submitted by 30 April each year.

How do I submit the tax return?

You submit the tax return electronically via Altinn. The deadline for changing and submitting the tax return is 30 April, but you can change and deliver as many times as you like, even after the deadline has passed. If you do not make changes or do not submit, the tax return is considered to have been submitted on 30 April with the pre-filled information.

Which deductions can I claim in the tax return?

The deductions you can claim depend on your personal situation, but common deductions include travel expenses, interest expenses, and union dues. Try the deduction guide here .

How do I add deductions to the tax return?

You can add deductions by filling in the relevant fields in the tax return. If you are unsure about which deductions you can claim, you can contact the Tax Administration, or read more about filling in here .

What happens if I don’t submit the tax return on time?

If you do not make changes or do not submit the tax return, the tax return is considered to have been submitted on 30 April with the pre-filled information. You can still go in to change after this date, but be sure to re-enter after you have made the changes.

How can I check whether my tax return is correct?

– Check that the basic information is correct: name, date of birth, address and social security number.
– Check your income information: Review your income information to see if it matches what you actually earned during the year. This includes information about
employment income, pension income, share income and any other income.
– Check the deductions: Make sure all your deductions are included, such as interest expenses, union dues, and other expenses that are eligible for deduction. If you have had large expenses during the year that may entitle you to a deduction, you should double check that they are included.
– Check tax benefits: Make sure you have received all the tax benefits you are eligible for, such as BSU savings or tax deductions for gifts to charities.

What is the difference between tax declaration and tax settlement?

When the Swedish Tax Agency has finished processing your tax return, you will receive a tax settlement. In the tax settlement, you will receive an answer as to whether you have paid too much or too little tax during the year. If you have paid too much tax, you will get money back on the tax. This may be because you have had deductions or tax advantages that you did not know about or because you have had a lower income than was expected. If you have paid too little tax, however, you will have to pay back tax. This may be because you have had a higher income or because you have had fewer deductions than expected.

How can I change the tax return after it has been submitted?

According to the Swedish Tax Agency, you can change and submit your tax return as many times as you like, even after the deadline for submission has expired. This means that if you discover errors or omissions in your tax return after you have submitted it, you can easily log in to Altinn and make changes. You do not need to submit documentation until the Swedish Tax Agency asks for it. If you have not submitted your tax return by the deadline of 30 April, it will be deemed to have been delivered with the pre-filled information that was provided at the end of the deadline.

Remember:

Although you can change and submit your tax return several times, you may be required to pay additional tax or penalty tax if the Norwegian Tax Agency believes that you have failed to provide information or
has provided incorrect information on purpose. It is therefore important to check that your tax return is correct and complete before submitting it.

Self-employed

If you have a sole proprietorship, you must submit the tax return anyway, and it must be submitted electronically.
Important information: New this year is that all sole proprietorships must submit the tax return in a new format – either in the accounting system or on skatteetaten.no . The deadline is the 31st. May each year.

A new change for entrepreneurs is that the tax return, business statement and attachment forms have been combined. Previously, entrepreneurs had to submit a tax return via Altinn and attach separate business statements and attachment forms. Now everything can be filled in in the business specification in the tax return.
This means that for sole proprietorships there is now only one tax return that needs to be submitted, where both personal tax conditions and information about the business can be stated. This does
the process of completing and submitting the tax return much easier, faster and more accurate.

Read more about this at the tax office.

Changes for certain occupational groups:

A new tax notice may entail major changes for certain occupational groups and industries. If you are one of those affected by the changes, you may want to read more here:

How to distribute debt interest?

Even if you have a loan with someone, in most cases it will only be reported to one person from the bank. How the loans are distributed depends on whether you are married or not. If you are married, you can choose to distribute the loans between you in the way that suits them best. This distribution must be made each year on the tax return, and both parties must make the changes.
It is important to note that changes to the tax return of one borrower do not automatically result in changes to the tax return of the other borrower. Both must therefore make sure to do them
the necessary changes. Regardless of how the loans are distributed, the total must be the same.

If, for example, the debt interest is reduced by NOK 10,000 with one borrower, it must increase by NOK 10,000 with the other borrower. It is therefore important to change or add information about the lender, debt, debt interest and reason for change on the tax return.