444186
/en/inntekt-og-forbruk/statistikker/selvangivelse/aar
444186
statistikk
2021-02-17T08:00:00.000Z
Income and consumption;Income and consumption;Svalbard
en
selvangivelse, Tax 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).Income and wealth, Income and consumption, Personal tax, Income and consumption, Svalbard
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Tax for personal tax payers

Gross income and property income in 2019 have been corrected March 17th 2021.

Updated

Next update

Not yet determined

Key figures

30 500

average assessed wealth tax in NOK for residents 17 years and above with amount

Tax statistics for residents 17 years and older
 2019Percentage change of average amount
 Number of persons with amountAverage for persons with amount (NOK)2018 - 20192014 - 2019
1Gross income in 2019 has been corrected March 15th 2021.
Gross income14 264 297488 6003.614.7
Basis for surtax/bracket tax4 110 641473 6003.915.2
Ordinary income, after deductions4 134 551379 3003.918.3
Taxable gross wealth4 261 8211 349 2006.333.3
Debt3 181 8481 152 4003.220.5
     
Bracket tax3 747 05020 70021.8.
Wealth taxes534 29730 5001.730.3
Assessed taxes3 843 994136 3003.014.2

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
20182019
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 075 4061 857 1524 110 6411 946 649473 600
Ordinary income after special deduction4 098 3901 496 0784 134 5511 568 172379 300
Personal income wages3 102 9321 392 0833 123 4401 459 516467 300
Personal income pension1 014 213293 7991 028 665308 069299 500
Personal income disability benefits398 25594 843409 384101 614248 200
Personal income from fishing etc.11 3046 57812 7586 794532 500
Personal income from other industry239 69173 642239 20975 093313 900
 
County wealth tax511 53812 639534 29613 41925 100
County income tax3 737 242187 0483 775 487192 09750 900
 
State wealth tax510 9492 704533 6332 8715 400
Surtax on gross income.....
Bracket tax3 579 29161 9683 620 42175 70520 900
Community tax3 737 163110 6733 775 389106 56728 200
 
Membership contribution to the national insurance3 891 192144 0603 933 714150 92438 400
Delay duty:::::
Additional tax:::::
 
Finnmark deduction68 79593968 82996013 900
Home investment savings for young people (BSU)359 4321 304374 9481 4163 800
Tax limitation according to paragraph 1710 6592349 10820222 200
Tax deduction for old age pensioners859 18613 450871 93913 39615 400
Deduction for foreign services20 3411 48016 9541 61295 100
 
Assessed taxes3 792 038501 6063 843 994524 102136 300
Number of persons4 268 8754 268 8754 311 0234 311 0234 311 023

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
 20182019
 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)
1Gross income and property income in 2019 have been corrected March 17th 2021.
Gross income14 221 3891 991 1854 264 2972 083 430488 600
Personal income from wages and salaries3 102 9321 392 0833 123 4401 459 516467 300
Wages and remuneration2 970 0091 292 3213 024 3741 361 466450 200
Taxable part of accident/injury at work insurance1 927 6555 4391 962 8865 7232 900
Free car83 5506 08487 5136 12670 000
Estimated taxable income from employer-subsidized electronic communication equipment792 8993 295816 7643 3174 100
Unemployment Benefits120 60510 618104 4719 02986 400
Work Assessment Allowance180 75332 059168 59529 098172 600
      
Personal income from pensions1 014 213293 7991 028 665308 069299 500
Old-age pensions889 334212 125909 513222 671244 800
Contractual pension (AFP), public sector36 1827 48236 9787 946214 900
Contractual pension (AFP), private sector75 7473 96584 7814 50953 200
      
Personal income disability benefits398 25594 843409 384101 614248 200
      
Net entrepreneurial income266 14286 554265 36388 713334 300
      
Property income4 168 410119 2244 226 356120 12728 400
Interest received4 155 02312 9334 218 08316 0973 800
Taxable share dividends363 75060 621341 14059 686175 000
Tax-free share dividends and gains458 4981 793448 8311 9724 400
Taxable realised capital gains from sales of shares233 71418 413233 26217 49375 000
      
Deductions4 082 658511 9384 186 503555 085132 600
Minimum deductions3 818 881332 6384 055 522360 74889 000
Travelling expenses279 4634 962267 2724 59017 200
Interest paid3 042 423103 4993 074 838117 11638 100
Realised capital gains from sales of shares127 7297 116111 6007 34765 800
      
Special deductions159 4146 105156 3765 97838 200
      
Ordinary income, after deductions4 098 3901 496 0784 134 5511 568 172379 300
      
Number of persons4 268 8754 268 8754 311 0234 311 0234 311 023

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.
20182019
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 220 0475 357 2294 261 8215 750 1181 349 200
 
Taxable gross finacial capital4 210 6172 748 3224 252 8312 996 763704 700
Bank deposits4 205 3721 237 2234 248 0591 294 102304 600
Capital assets in mutual funds1888 261113 473835 808118 725142 000
Share savings account1382 755104 278536 936146 378272 600
Shares and securities unit trusts1557 5491 155 618554 8311 199 4142 161 800
 
Taxable real capital2 936 7962 608 9083 074 8612 753 356895 400
Assessed tax value primary residence2 301 2281 530 9802 345 4421 589 177677 600
Assessed tax value secondary residence319 337642 291314 139654 4062 083 200
 
Debt3 140 6883 508 7793 181 8483 666 9111 152 400
Taxable net wealth4 238 9581 848 4504 280 1942 083 208486 700
 
Number of persons4 268 8754 268 8754 311 0234 311 0234 311 023

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 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