Advance tax and deadlines for Norwegian sole proprietors (ENK)
This guide is for people who run a Norwegian sole proprietorship (enkeltpersonforetak, ENK). Everyone who runs a business in Norway must pay advance tax (forskuddsskatt) on their expected profit.[source] Here are the key deadlines.
Advance tax: four instalments
For a sole proprietorship, advance tax is due on 15 March, 15 June, 15 September and 15 December.[source] The amounts are shown on your tax deduction card / your page at Skatteetaten.
The weekend rule
If a payment deadline falls on a Saturday, Sunday or public holiday, it moves to the next working day (Tax Payment Act section 10-2).[source] Example from 2027: the first instalment is due on Monday 15 March.
VAT (mva) – only if you are registered
If you are VAT-registered, you normally file a VAT return for six two-month periods. You must register once your VAT-liable turnover passes the threshold set by Skatteetaten.[source]
Tax return
The tax return for self-employed people has its own deadline in May of the year after the income year. Check the exact date for your year with Skatteetaten.[source]
Want all the dates from December 2026 through 2027 on one page? Download the free checklist Skattefrister ENK 2026–27 (PDF, in Norwegian).
More guides
Sources
- Skatteetaten: Advance tax (forskuddsskatt) – in Norwegian
- Lovdata: Tax Payment Act (skattebetalingsloven) section 10-2 – in Norwegian
- Skatteetaten: VAT (merverdiavgift) – in Norwegian
- Skatteetaten: Starting and running a business – in Norwegian
Last updated: 15 October 2026. General information, not tax advice. Always check with your tax authority (in Norway: Skatteetaten and your own page there) for your own figures and deadlines.