Deduction in Norwegian tax for tax paid abroad (credit) for wage earners, pensioners and self-employed persons (RF-1147) Attachment

The deadline for submitting RF-1147 is the same as for your tax return.

Credit deductions may be claimed by persons deemed to be resident in Norway for tax purposes under Norwegian domestic law and any applicable tax treaty. If a capital or income item originating abroad is to be taxed in both Norway and abroad, a deduction may be claimed from Norwegian assessed tax for the tax that is paid abroad. In cases where the taxation is carried out in a country which has a tax treaty with Norway and the income is covered by the treaty, credit deductions may only be granted in cases where the tax treaty specifies that the capital/income may be taxed in the other country and that Norway must grant a deduction from the Norwegian assessed tax in respect of the foreign tax. Persons with income in addition to that covered by the credit method which is covered by the alternative allocation method and/or the allocation method with progression reservations must complete both form RF-1147 and form RF-1150 'Reduction in income tax on wages and pension’. In addition to income covered by the credit method, the same also applies to persons who are in receipt of salary income relating to work performed abroad with a duration of more than 12 months and who are claiming a reduction in tax. For more information, see the additional information for the tax return Foreign.

For use in determining income and capital as the basis for the correct stipulation of tax and, if applicable, National Insurance contributions.