- Home
- Vero-oppaat
- Norway Tax Guide - skattemelding & skjermingsfradrag
Norway Investment Tax Guide 2026
Skjermingsfradrag, the 1.72 uplift, funds, derivatives & crypto
22% on everything, 37.84% on share income after the shielding deduction, FIFO pooled across every broker, funds split by their equity ratio, derivatives and crypto at a flat 22% - and a topic-based skattemelding where a foreign broker pre-fills nothing
Last updated: · Covers income years 2025 and 2026. Informational only - not tax advice.
WHAT MATTERS MOST IF YOU INVEST THROUGH A FOREIGN BROKER
YOUR ETF IS TAXED AS INTEREST IF YOU CANNOT DOCUMENT ITS EQUITY RATIO
A foreign fund reports nothing to Skatteetaten. Under § 10-20 (9) it is then you who must document the fund's equity ratio at 1 January - and if you cannot, "skal utdelingen skattlegges som rente": interest income at 22 % with no shielding and no 1.72 uplift on a loss. Keep the fund's annual report or factsheet.
SHIELDING ONLY FOR WHAT YOU STILL HOLD ON 31 DECEMBER
The skjermingsfradrag is allocated to the owner on 31 December (§ 10-12). A share sold during the year earns nothing for that year; a round trip inside one year earns nothing ever. Unused shielding works only against that share's dividends and gain, can never create a loss, and lapses when you sell.
ONE RATE, ONE UPLIFT - AND DERIVATIVES ARE OUTSIDE IT
Everything is alminnelig inntekt at 22 %. Share dividends, gains and losses are multiplied by 1.72 at the tax-calculation stage (37.84 %) - you enter the raw figures. Options, CFDs, ETNs and turbos stay at 22 % even with shares as the underlying; crypto is 22 % with no FIFO rule.
Why declaring foreign investments in Norway is hard
- -No reporting from foreign brokers: Norwegian institutions pre-fill Aksjeoppgaven; a foreign broker pre-fills nothing - every dividend, gain, loss and 1 January value is yours to compute and enter, card by card
- -The shielding deduction is a multi-year ledger: per lot, compounding, capped at each lot's dividend, granted only to the 31 December owner - your broker's statement does not carry it
- -FIFO pools across brokers: buy the same share at two brokers and one queue applies - a broker's own realised-gain figure is no longer correct
- -Funds are split by a ratio measured on three different dates: the payout year for distributions, the purchase year for the shielding basis, the average of purchase and sale years for gains - and an undocumented foreign fund is interest
- -Two currencies on one trade: a buy in USD and a sale in EUR convert at two different Norges Bank fixings, and the currency movement is part of the gain
- -The uplift is invisible in the form: the field takes the raw dividend or gain and Skatteetaten multiplies by 1.72 - multiply it yourself and you are taxed on 2.96×
What Tax-Wizard does for you
✅ Automatic calculations
- FIFO under § 10-36 - one queue per company across all your brokers, with a warning if the run used anything else
- The skjermingsfradrag per lot for every year you held it, with the published rate for each year (3.2 % · 3.9 % · 3.6 %), the 31 December rule, the dividend cap, the carry-forward and the lapse on sale
- Every fund split into an equity part and an interest part - distributions at the payout-year ratio, gains at the banded average - with the classification tier on the Review sheet
- Conversion to NOK at Norges Bank's fixing on or before each leg's own date (or the annual average if you elect it), with the year-end value at the last fixing of the year
- The foreign tax credit per country: tax withheld up to the treaty rate, with any excess to reclaim abroad
📄 One workbook, ready to type from
- A Skattemelding sheet: every card and field - named as in Skatteetaten's own schema - with the NOK figure to type
- One row per security on the Aksjer, Verdipapirfond, Andre finansprodukter and Virtuelle eiendeler sheets, matching the cards that take one entry per holding
- A Skjerming ledger, a Kreditfradrag sheet per country and a Formue sheet with gross 1 January values
- A Krypto - vedlegg sheet: the attachment Skatteetaten requires when you enter crypto as one summarised card
- A Review sheet listing everything that rests on a judgement rather than a documented fact
One rate, one uplift - how Norway taxes capital income
Norway has no separate capital-gains tax and no progressive scale for investment income. Every krone of capital income - interest, gains, dividends, crypto - goes into alminnelig inntekt at a flat 22 %. What makes share income different is the oppjusteringsfaktor: dividends, gains and losses on shares (and the equity part of funds) are multiplied by 1.72 before the 22 % is applied, so their effective rate is 37.84 %. The bracket tax (trinnskatt) and social security contribution apply to salary and pensions only - never to capital income.
Rates for income years 2023-2026
| Item | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|
| Alminnelig inntekt (all capital income) | 22 % | 22 % | 22 % | 22 % |
| Tiltakssonen (Finnmark, Nord-Troms) | 18.5 % | 18.5 % | 18.5 % | 18.5 % |
| Oppjusteringsfaktor, share income | 1.72 | 1.72 | 1.72 | 1.72 |
| Effective rate, share income | 37.84 % | 37.84 % | 37.84 % | 37.84 % |
| Skjermingsrente (shielding rate) | 3.2 % | 3.9 % | 3.6 % | published Jan 2027 |
| Wealth-tax threshold (single / jointly assessed) | 1.7 m / 3.4 m | 1.7 m / 3.4 m | 1.76 m / 3.52 m | 1.9 m / 3.8 m |
| Wealth-tax rate (combined; above ~NOK 20-21.5 m) | 1.0 % (1.1 %) | 1.0 % (1.1 %) | 1.0 % (1.1 %) | 1.0 % (1.1 %) |
| Valuation discount, listed shares & fund equity part | 20 % | 20 % | 20 % | 20 % |
⚠️ The uplift happens in the tax calculation, not in your figures
Skatte-ABC A-6-5.1: "Oppjusteringen skjer ved skatteberegningen." The card takes the un-adjusted dividend or gain; Skatteetaten multiplies by 1.72 itself. NOK 100,000 of gain is entered as 100,000, becomes 172,000 in the base and produces NOK 37,840 of tax. Enter 172,000 and you pay on 295,840.
Losses are not ring-fenced
A share loss (also multiplied by 1.72), a crypto loss or a derivative loss simply reduces alminnelig inntekt - salary included. If the year ends negative, the loss carries forward indefinitely (§ 14-6); there is no carry-back for individuals.
Skjermingsfradrag - the deduction only the 31 December owner earns
The shielding deduction exempts a risk-free return on your invested capital from the 37.84 % rate. It sounds simple; the mechanics are the part most foreign-broker investors get wrong, because nobody computes it for you.
The rules, in the order they apply each year
| Rule | Source |
|---|---|
| Computed per lot (same company, same purchase date and price): basis × the year's skjermingsrente | § 10-12 (2); A-6-5.4 |
| Basis = inngangsverdi incl. brokerage + unused shielding from earlier years - it compounds | § 10-12 (2) |
| Granted to whoever owns the share on 31 December; the seller gets nothing for the year of sale | § 10-12 (2) last sentence; A-6-5.9 |
| Capped at that year's dividend on that share; the excess carries forward | § 10-12 (1) |
| On sale: unused shielding reduces the gain, never below zero; what is left lapses and never moves to another share | § 10-31 (1); A-6-5.10 |
| Applies to foreign shares "på samme måte som for utbytte fra norske selskaper"; never to derivatives, bonds, crypto or interest | U-12-5.1; BFU on synthetic shares |
| The rate is set by Skattedirektoratet in January of the following year | FSFIN § 10-12-1 |
Worked example: three years, one lot
Bought June 2023 for NOK 20,099 (incl. brokerage). Dividend NOK 500 in 2024. Sold September 2025 for NOK 25,901 net.
- 2023 - held at 31 Dec: 20,099 × 3.2 % = 643.17; no dividend, so all of it carries forward.
- 2024 - basis 20,099 + 643.17 = 20,742.17 × 3.9 % = 808.94; available 1,452.11; the dividend of 500 is fully shielded (taxable dividend 0); 952.11 carries forward.
- 2025 - sold in September: no shielding for 2025. Gain 25,901 − 20,099 = 5,802.00, less 952.11 = 4,849.89 taxable → × 1.72 × 22 % = NOK 1,835.20.
Note the side effect in 2024: the Norwegian tax on the dividend was zero, so the US withholding of NOK 75 could not be credited that year (see dividends).
⚠️ Upload your whole history, not just this year
Because the deduction compounds per lot, the ledger has to run from the first purchase. Tax-Wizard rebuilds it from every year you upload and shows it on the Skjerming sheet: basis, carried-in, rate, accrued, used against dividends, used against the gain, lapsed, carried-out - for every lot and every year. For the current income year the rate is unknown until January; the dashboard lets you enter it once published.
ETFs and funds - the 80/20 equity-ratio rule
An ETF is a verdipapirfond, and § 10-20 taxes a fund by what it holds - its aksjeandel. The label on the factsheet ("aksjefond", "kombinasjonsfond") has no tax meaning of its own; only the computed ratio matters, and it is measured on three different dates.
The rule
| Equity ratio | Distributions | Gains and losses | Shielding basis |
|---|---|---|---|
| > 80 % | 100 % share income (37.84 %, shielding) | 100 % share treatment | 100 % of cost |
| 20-80 % | Split by the ratio at 1 January of the payout year | Split by the average of the banded purchase-year and sale-year ratios | Cost × the purchase-year ratio |
| < 20 % | 100 % interest income (22 %, no shielding) | 100 % interest treatment | None |
Banding happens before averaging: the official example is 92 % at purchase and 70 % at sale → (100 + 70) / 2 = 85 % of the gain is share income (Skatte-ABC V-6-3.3.2). Unused shielding on a fund unit may be set against the whole gain, not only its equity part (V-6-3.3.3).
🔴 § 10-20 (9): an undocumented foreign fund is interest
"Hvis fondet ikke har innrapportert opplysninger som er nødvendige for å fastsette aksjeandelen, må andelseieren dokumentere aksjeandelen. Foreligger det ikke tilfredsstillende dokumentasjon, skal utdelingen skattlegges som rente." A US-domiciled or Irish ETF reports nothing to Skatteetaten, so the ratio is yours to document from the fund's annual report or factsheet at 1 January. Without it: 22 % on the return, no shielding, and a loss that is not uplifted either.
No deemed distributions - accumulating funds are taxed only when sold
Norway has no Vorabpauschale, no lager valuation and no eight-year deemed disposal. § 10-20 taxes utdeling and gevinst ved realisasjon, nothing else; even the interest part of a distribution is timed to the payout (V-6-3.1.3). An accumulating world ETF produces no taxable income until you sell it.
⚠️ ETF ≠ ETN
"Et ETF er et verdipapirfond" - but an ETN, ETC, turbo, mini-future or Bull & Bear certificate is "et børsnotert gjeldsinstrument (derivat)" (Skatte-ABC F-4). Those go on the Andre finansprodukter card at 22 % with no shielding and no uplift, whatever index they track. Crypto ETPs too.
What Tax-Wizard does
Each fund is resolved in tiers - a stored allocation snapshot for the ISIN, a curated map, then a name/type heuristic - and every tier below documented data is flagged on the Review sheet with the instruction to keep the fund's report. A balanced fund whose ratio the name cannot tell falls to the statutory default (interest) and is flagged in red. The Verdipapirfond sheet carries the equity and interest parts of every gain, loss and distribution, plus the shielding used - exactly the card's fields.
Dividends and foreign withholding tax
A foreign dividend is taxed exactly like a Norwegian one: gross, less the lot's shielding, × 1.72, at 22 %. What differs is procedure - a Norwegian (VPS) share is pre-filled from Aksjeoppgaven RF-1088; a foreign share at a foreign broker is not - and the credit for the tax the source country kept.
Kreditfradrag - what you claim, and how the cap works
| Limit | Rule |
|---|---|
| 1. Tax actually withheld | Final foreign income tax on foreign-source income (§ 16-20); for treaty withholding on dividends the broker's advice that tax was retained is enough |
| 2. The treaty rate | "No credit shall be allowed that exceeds what follows from the tax treaty" - typically 15 % on portfolio dividends; 30 % US withholding without a W-8BEN is 15 % creditable and 15 % to reclaim from the IRS |
| 3. The cap: Norwegian tax on your foreign income | Skatteetaten computes the cap itself, for two categories - not per country (§ 16-21): all ordinary foreign income together. The gross dividend counts, before shielding (Skatte-ABC U-20-4.11.6), and the 1.72 uplift is left out |
| Unused credit | Carried forward five years in the same basket, one year back on conditions (§ 16-22) |
| Where | RF-1147 is retired since income year 2023: the Kreditfradrag card in the skattemelding, per country, with gross dividends and foreign tax paid |
⚠️ Shielding does not reduce your credit
Skatte-ABC: "For personlige skattytere som har krav på fradrag for skjerming i mottatt aksjeutbytte, skal brutto utbytte inngå i utenlandsinntekten" - the gross dividend counts as foreign income. So claim the full withholding up to the treaty rate in each country, even when shielding makes the taxable dividend small. The cap applies to your foreign income as a whole and can be lower if you have little other income, because the personal allowance is spread over your income. What cannot be used this year carries forward up to five years. The Kreditfradrag sheet shows the claim per country and an estimate of the cap.
Return of capital
A repayment of paid-in share capital or share premium reduces the inngangsverdi rather than being taxed as a dividend (A-5-6.1); a distribution out of other equity is an ordinary dividend. Broker labels rarely say which, so such lines are flagged for review.
Options, futures, CFDs, warrants, ETNs - 22 % and nothing else
🔴 No uplift, even with shares as the underlying
Skatte-ABC F-5-4.3.2, twice: "Bestemmelsene i sktl. § 10-31 ... om oppjustering av henholdsvis gevinst og tap med 1,72 gjelder ikke for finansielle opsjoner. Dette gjelder selv om opsjonen har aksjer som underliggende objekt." And F-2-2.1: "Alle derivater regnes som andre verdipapirer enn aksjer." Gains 22 %, losses deductible at 22 %, no shielding. When a share option is exercised there are two computations: the option at 22 % and the shares - with market value at exercise as their cost - at 37.84 % later.
Product by product
| Product | Treatment | Wealth at 1 January |
|---|---|---|
| Options, listed warrants | Own asset; realised on sale, exercise, closing or lapse (F-5) | Intrinsic value (writer: debt) |
| Futures, forwards | Own asset when tradable on its own (F-9) | Assumed close-out gain / loss |
| CFDs, spread betting | Financing charges and dividend compensation are part of the CFD result, not interest or dividends (F-3-4.2.1); losses deductible in and outside business | Latent gain is wealth, latent loss is debt |
| ETNs, ETCs, turbos, Bull & Bear | Debt instruments / derivatives (F-4-3), "Andre finansprodukter" | Market value, no discount |
| Binary options | Betting: gains "tilfeldig gevinst" under § 5-50 above NOK 10,000, losses never deductible (F-2-2.6) | - |
| Index bonds, structured notes | Return taxable; the disposal gain or loss is outside the tax net unless a mengdegjeldsbrev (V-5-3.4.3) | Par + credited return |
Worked example: a share CFD
Long 500 shares from 220 to 236: difference 8,000, plus dividend compensation 1,500, minus overnight financing 640 and commission 250 = NOK 8,610 at 22 % = 1,894.20. No uplift, no credit on the compensation, and the financing is not deductible interest - it lives inside the CFD result.
Bonds, interest, P2P - and the currency gain on your cash
What goes where
| Income | Rule | Card |
|---|---|---|
| Interest on foreign bank / broker cash | 22 %, timed on accrual (§ 14-2); Revolut, Wise, PayPal balances are explicitly not pre-filled | Bank, lån og forsikring → Konto (innskudd, opptjente renter) |
| Bond coupons and bond gains | 22 %; a listed bond is a mengdegjeldsbrev, so gains are taxable and losses deductible; the seller is taxed on accrued interest bought with the bond | Finans → Obligasjoner og sertifikater |
| P2P / crowdlending interest | 22 %; foreign platforms are self-reported "som krav eller fordringer" | Andre forhold → Andre krav/fordringer |
| P2P principal lost | Deductible only if the claim is a mengdegjeldsbrev and is finally lost; other claims outside business: no deduction (§ 9-3 (1)(c), F-18-7.1) - listed for review | - |
| FX on a foreign-currency cash balance | A separate taxable gain/loss under § 9-9, realised when you convert it, spend it on an asset or repay debt - unlike the FX inside a share gain, which is already merged | Konto (gevinst/tap valutalån) |
⚠️ Trade exports do not carry cash balances
Your broker's year-end cash is taxable wealth at the last Norges Bank fixing of the year, and its interest is income - take both from the account statement. Tax-Wizard reports the FX result only for the conversions in your export.
Crypto - 22 %, every swap is a sale, and no FIFO
The rules (Skatte-ABC V-13)
| Event | Treatment |
|---|---|
| Sale for fiat, swap for another coin, spending, LP deposit, bridging, final loss | Realisation: gain 22 %, loss deductible 22 %; no uplift, no shielding |
| Which units were sold | Your choice - "det gjelder ikke noe FIFU-prinsipp" - as long as it is documented and consistent with what you held |
| Fees, gas | Added to cost on purchase, deducted from proceeds on sale |
| Staking, DeFi yield, lending interest, mining | Capital income at value on receipt; that value becomes the cost basis |
| Airdrops | No flat rule - "beror på en konkret vurdering"; reported as income and flagged |
| Wealth | Market value at 1 January of the filing year, no discount; Skatteetaten publishes reference prices for the main coins |
| Exchange bankruptcy | Deductible only when finally lost (Chapter 11 is not enough), and only the cost basis |
| De-minimis | None - taxable from the first krone |
The card and its attachment
Finans → Virtuelle eiendeler / kryptovaluta: name, quantity, wealth value, taxable gain, deductible loss, mining income and cost, other income (staking, lending, DeFi), management costs. You may enter one card per coin, or one summarised card - in which case an attachment listing every asset is mandatory. Tax-Wizard produces the attachment as a PDF alongside the workbook (up to 500 disposals; with more, export the Krypto - vedlegg sheet to PDF). Crypto ETPs go on Andre finansprodukter, not here. From 2026 exchanges report under CARF, but that does not pre-fill your return.
Worked example: a swap and a staking reward
Swap 0.5 BTC (cost NOK 599,980 for the lot you identify) into 8 ETH worth NOK 348,799 after the fee: a loss of NOK 251,181, and the ETH now has a cost basis of NOK 348,799. A 0.12 ETH staking reward worth NOK 4,070 on receipt is income under "Andre inntekter" and enters the pool at NOK 4,070. Everything at 22 %, no uplift either way.
Wealth tax - 1 January values, before the discount
Norway taxes net wealth above a threshold - NOK 1,760,000 for 2025 and 1,900,000 for 2026, doubled for jointly assessed spouses - at a combined 1.0 % (1.1 % above roughly NOK 20-21.5 million). The valuation date is 1 January of the filing year, which in practice means the last Norges Bank fixing and the last close of the income year.
| Asset | Valued at |
|---|---|
| Listed shares (Norwegian and foreign) | 80 % of the 1 January quotation (§ 4-12) |
| Fund units | 100 %, with the actual equity part at 80 % - a 60 %-equity fund worth 100,000 is 88,000 |
| Bonds, bank deposits, P2P claims | 100 % (kursverdi / nominal) |
| Crypto, ETNs, open derivatives | 100 % market / latent value, no discount |
⚠️ Enter the gross value - Skatteetaten applies the 20 % itself
The card field is literally "verdi før verdsettingsrabatt" and Skatteetaten states that the discount "will be pre-filled" once granted. Tax-Wizard's Formue sheet therefore shows gross values and explains the discount rather than applying it, so you do not discount twice. Broker cash and margin debt are not in trade exports - add them from the statement.
Aksjesparekonto (ASK) - keep it out of the upload
A share savings account (§ 10-21) holds EEA-listed shares and > 80 %-equity EEA funds and defers tax until withdrawals exceed your deposits. The excess, less shielding, is share income at 37.84 % - but the shielding basis is the account's lowest deposit balance in the year, not a per-lot figure, and the whole thing is reported by your Norwegian broker.
🔴 Two regimes that cannot be mixed
ASK trades uploaded into a per-lot FIFO report are reported twice under the wrong rules. Moving shares from an ordinary account into an ASK is itself a FIFO realisation, and cash inside the ASK gets no wealth discount. Upload ordinary accounts only.
How to file - and when
⚠️ Cards, not posts - and no file upload
"Skattemeldingen inneholder ikke lenger poster." The numbered posts (3.1.8, 4.1.8 ...) are gone; Min skatt is built from temaer and kort. Under Finans you add one card per foreign security - Aksjer som ikke er i Aksjonærregisteret, Verdipapirfond, Obligasjoner, Andre finansprodukter, Virtuelle eiendeler - and claim foreign tax on the Kreditfradrag card. There is no CSV or XML import for a private person; a vendor API exists for registered software, which is not a file you can upload. Tax-Wizard's first sheet lists every card and field, named as in Skatteetaten's own XSD, with the amount to type - and submits nothing on your behalf.
Dates for income year 2025 (filed in 2026)
| Date | What happens |
|---|---|
| January 2026 | Skattedirektoratet publishes the 2025 skjermingsrente (3.6 %); banks, VPS and Norwegian platforms report by 10 February |
| 9-30 March 2026 | The pre-filled skattemelding is released in Min skatt, in batches |
| 30 April 2026 | Deadline for wage earners and pensioners - and the last day to request a 30-day extension |
| 31 May 2026 | Extended deadline; tilleggsforskudd to avoid interest on residual tax |
| April-June, all before 1 December | Skatteoppgjør (assessment) |
What is pre-filled and what is not
Norwegian banks, brokers and VPS pre-fill dividends, gains and wealth (Aksjeoppgaven RF-1088) - only add those figures if they are missing, or they are taxed twice. "Foreign shares and securities in foreign banks and financial institutions are not pre-filled. You must add them to the tax return yourself." Every figure in the Tax-Wizard workbook is one of those.
Correcting an earlier year
Forgot a foreign broker or crypto exchange? You can change the return yourself in Min skatt for three years after its filing deadline (Tax Administration Act § 9-4) - in 2026 that covers income years 2023, 2024 and 2025 - as long as Skatteetaten has not already changed the assessment or announced a control. After that you ask the tax office to change it (§ 12-1), within five years of the income year (§ 12-6). If you generate the report after the deadline, the first sheet gets a column for the figures you filed and a column showing what the amended return has to change. A correction can change later years too: unused shielding and carried-forward foreign tax roll forward.
Glossary and sources
Norwegian → English
| Skattemelding | Tax return | Alminnelig inntekt | Ordinary income (22 %) |
| Oppjusteringsfaktor | Uplift factor (1.72) | Skjermingsfradrag | Shielding deduction |
| Skjermingsgrunnlag / -rente | Shielding basis / rate | Inngangsverdi / utgangsverdi | Cost basis / disposal value |
| FIFU | First in, first out | Aksjeandel | Fund equity ratio |
| Verdipapirfond / kombinasjonsfond / rentefond | Securities fund / mixed fund / bond fund | Utbytte / kildeskatt | Dividend / withholding tax |
| Kreditfradrag | Foreign tax credit | Formuesskatt / verdsettelsesrabatt | Wealth tax / valuation discount |
| Aksjesparekonto (ASK) | Share savings account | Virtuelle eiendeler | Virtual assets (crypto) |
| Mengdegjeldsbrev | Mass-issued debt instrument (bond) | Tiltakssonen | Finnmark / Nord-Troms zone (18.5 %) |
Sources
- Skatteloven § 10-12 (skjermingsfradrag) · § 10-11 · § 10-31 · § 10-32 · § 10-36 (FIFU) · § 10-20 (verdipapirfond) · § 10-21 (ASK) · § 14-6 · §§ 16-20-16-22 · § 4-12 · § 9-9 (Lovdata)
- Skatteetaten - factor for upward adjustment of gain/loss or dividend on shares (1.72, 37.84 %)
- Skatteetaten - risk-free interest rate (skjermingsrente) per income year
- Skatteetaten - wealth tax rates and thresholds per income year
- Skatteetaten - general income 22 % / 18.5 % in the tiltakssone
- Skatte-ABC A-6-5 - skjermingsfradrag: basis, 31 December owner, cap, carry-forward, lapse
- Skatte-ABC A-5-4.1 - FIFU: no choice of which shares are realised
- Skatte-ABC V-6-3.2 - aksjeandel: measurement, banding, undocumented foreign funds taxed as interest
- Skatte-ABC V-6-3.3 - fund gains: the banded average of purchase- and sale-year ratios
- Skatte-ABC F-5-4.3 - no 1.72 uplift on options, even with shares as underlying
- Skatte-ABC F-3 - CFDs: financing and dividend compensation inside the result
- Skatte-ABC F-4 - ETF is a fund, ETN is a debt instrument
- Skatte-ABC V-13 - virtuelle eiendeler: realisation, no FIFU, staking, wealth
- Skatteetaten - virtuell valuta: salg (no FIFU, swap is a realisation, the card and its attachment)
- Skatteetaten - foreign shares and other financial products are not pre-filled
- Skattedirektoratet - kreditfradrag: the treaty ceiling and documentation
- Skatteetaten - RF-1147 no longer in use from income year 2023
- Skatteetaten - omregning av utenlandsk valuta (transaction-date or annual rate; 1 January for wealth)
- Skatteetaten - crowdfunding (foreign platforms self-reported, losses on default)
- Skatteetaten - "Skattemeldingen inneholder ikke lenger poster"
- Skatteetaten - the tax return: release, 30 April deadline, extension
- Skatteetaten - skattemelding XSD (the card and field model, v13 = income year 2025)
- Norges Bank - exchange rates (open data, NLOD 2.0)
- Stortingets skattevedtak for 2026
Ready to get started?
Upload your broker files and Tax-Wizard builds your Norwegian report: FIFO pooled across every broker, the skjermingsfradrag per lot for every year you held it, funds split by their equity ratio, Norges Bank rates per transaction date, derivatives and crypto at 22 %, the foreign tax credit per country - and one row per security, ready to type into Min skatt.
Start now →This guide is informational and does not constitute tax advice. It covers income years 2025 and 2026; verify your own situation with a Norwegian accountant or tax adviser. The skjermingsrente for the latest income year is published in January of the following year - check Skatteetaten's rate page - and card names can change between versions of the skattemelding.
Kuinka arvokasta aikasi todella on?
Mieti, mikä on aikasi arvo ja millainen mielenrauha syntyy siitä, että käytössäsi on luotettava ja tarkka työkalu veroraportointiin
(maksu kattaa tämän vuoden ilmoituksen vuodelle 2025 sekä aiemmat vuodet, uusinta ensi vuonna manuaalisesti)
Premium
Kaikki ominaisuudet Revolutille, Degirolle, eTorolle, XTB:lle, Trading212:lle, Interactive Brokersille, Freedom24:lle, Lightyearille, Trade Republicille, Coinbaselle, Robinhood Cryptolle,...
- Tuki kaikille välittäjille ja valuutoille
- Luovutusvoittojen automaattinen laskenta
- Raportti hankinnoista, luovutuksista, osingoista ja korkotuloista
- Avointen positioiden raportti ja tilastot
- Transaktio- ja osinkotilastot
- Avointen positioiden vienti Yahoo Financeen
Business
Kaikki premium-ominaisuudet kirjanpitäjille, talousneuvojille, verokonsulteille tai muille ammattilaisille ja yrityksille, jotka haluavat käyttää Tax-Wizardia useille asiakkaille.
- Tuki kaikille välittäjille ja valuutoille
- Luovutusvoittojen automaattinen laskenta
- Raportti hankinnoista, luovutuksista, osingoista ja korkotuloista
- Avointen positioiden raportti ja tilastot
- Transaktio- ja osinkotilastot
- Avointen positioiden vienti Yahoo Financeen