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Skatteetaten

Withholding tax on interest, røyalties and lease payments (RF-1528)

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The paying Norwegian company or branch is responsible for reporting and paying withholding tax. If the amount deducted is insufficient to cover the tax liability, the payer may be held responsible. The company receiving the payment is tax liable.

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About this service

Publisher:
Skatteetaten
Published:
March 3, 2026
Last updated:
March 20, 2026
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