NorwaySkatteetaten
Interest can push small residual tax over the payment floor
Skatteetaten's updated residual-tax page: under-100-kroner bills need not be paid — unless interest lifts them above 100 kroner. New guidance also shows per-day late interest at 12.25% with a worked example.
By Taxxa AI OyPublished 14 September 2026
Skatteetaten has updated its personal-taxpayer page on residual tax (Restskatt – må betale penger) with new operative guidance on two points: when a small bill becomes payable, and how late-payment interest accrues.
On the payment floor, the page keeps the rule that residual tax under 100 kroner including interest (rentetillegg) need not be paidSkatteetaten — but adds the converse that now triggers payment. If the preliminary calculation in the tax return shows under 100 kroner, the starting point is not to pay — yet if interest takes the residual tax above 100 kroner, it must be paid when the invoice arrives
Skatteetaten. The business-taxpayer version of the same guidance phrases the identical floor as residual tax including interest additions (rentetillegg) under 100 kroner needing no payment, confirming the floor is measured with interest included.
On late payment, the page now explains that how much is owed in late-payment interest (forsinkelsesrenter) depends on when payment is madeSkatteetaten: paying 10 days after the deadline means interest for 10 days, paying 30 days late means interest for 30 days. A worked example makes it concrete: 10,000 kroner of residual tax with 356 kroner of interest addition, paid on 30 August — 10 days after the deadline — accrues a further 35 kroner at a 12.25 per cent rate, for a total of 10,392 kroner. Readers are pointed to Finanstilsynet's calculator for computing their own late-payment interest.
The update also restates an acceleration term worth keeping: where residual tax is split across two invoices and the first is not paid by its deadline, the whole residual tax falls due at onceSkatteetaten, and late-payment interest is calculated on the full amount owed
Skatteetaten. The surrounding enforcement consequences are unchanged: fees and payment remarks if collection measures become necessary, wage or benefit deductions (utleggstrekk), attachment (utlegg), forced sale, bankruptcy petition and set-off (motregning), and after three years of non-payment a possible reduction of pensionable income. Anyone unable to pay at once may still apply for an instalment arrangement, with interest added.
The operative deadlines on the page are unchanged: those receiving their tax assessment before 1 July pay the first invoice by 20 AugustSkatteetaten, and an invoice with payment information arrives well before the deadline.
Legal basis: Skatteetaten guidance page Restskatt – må betale penger (personal taxpayer), updated with the interest-floor rule and the per-day late-interest example; the 100-kroner floor including interest additions is confirmed on the business-taxpayer residual-tax page.
If a client's preliminary residual tax is under 100 kroner, check whether interest lifts it above 100 kroner and pay on invoice if so; for late payers, compute per-day interest at 12.25% with Finanstilsynet's calculator.