Closure of tax withholding account
From 01 January 2026 an advance tax deduction is no longer required to be deposited into a separate tax deduction account.
Instead, the advance deduction be paid directly to the Norwegian Tax Administration, no later than the first working day after the salary payment.
Transition from instalment to ongoing payment
January 2026 will be a transition month:
- Payment of 6th term 2025 will be done from the tax withholding account before 15 January 2026
- Stop the transfers to the tax deduction account after this.
- As of 1 January 2026, advance deductions will be paid directly to the Norwegian Tax Administration after each salary payment.
Releasing funds
Balance below NOK 12,000: The account can be deleted or converted to a regular corporate account without an application after April 10, 2026.
Balance over NOK 12,000: Requires an application to the Norwegian Tax Administration via an ordinary process after 10 April 2026.
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 will complete the evaluation of the claims. |