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Norway·Skatteetaten

Personal tax-payment plans must also cover overdue Nav repayments

Skatteetaten now expressly requires overdue Nav repayment claims in personal payment-plan applications, alongside overdue taxes and duties.

By Taxxa AI Oy · Published 4 September 2026

Tax

Individuals applying for a tax-payment agreement must include any overdue repayment claims from NavSkatteetaten as well as their overdue tax and duty claims. Skatteetaten has added the Nav requirement to both the instalment criteria and the application-content instructions in the section for individuals and other personally liable taxpayers.

The change affects the scope of the application. A taxpayer who also owes overdue Nav repayments should include those claims when presenting the proposed arrangement and financial information. The added wording appears in the personal-taxpayer section; the page sets out a separate application framework for businesses and organisations.

For the ordinary personal instalment route, the claims must total less than NOK 100,000 and be paid within 12 months, with instalments of at least NOK 500 a month. The applicant must be at least 18, must not previously have had an agreement for the same claims and must not have received notice of enforcement attachment for them. An income deduction must not already have been decided.

The application must explain why payment cannot be made on time or in the normal way and propose a payment offer or repayment schedule. It must give an overview of household income and expenditure, with documentation of expenses. The instructions expressly repeat the requirement to include overdue Nav repayments alongside overdue taxes and duties.

The page describes a different ordinary route for postponement: one outstanding claim below NOK 100,000, with deferral for at most four months from its due date. Where the ordinary criteria are not met, an agreement may exceptionally be granted if it provides equally good or better recovery than other collection methods and does not undermine payment discipline.

Submitting an application does not stop collection while it is processed. Late-payment interest continues from the due date until the claim is paid.

The applicable instructions are Skatteetaten's “Betalingsavtale for skatte- og avgiftskrav”, particularly the personal-taxpayer instalment criteria and application-content requirements.

Include all overdue Nav repayment claims when applying for a personal tax-payment agreement. Document household finances and remember that collection and late-payment interest continue during processing.

Sources

  1. Betalingsavtale for skatte- og avgiftskrav

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