The payment and payment agreement services will not be available from 12:00 on 31 December to 10:00 on 5 January
You cannot pay, defer, or split your claim in this period.
As of 1 January 2026, new debt collection rules will take effect and several collection authorities will be merged into one: the Collection Authority in the Tax Administration. This means that we are:
- phasing out sismo.skatteetaten.no and moving all the content to skatteetaten.no
- rebuilding and updating skatteetaten.no for a few days from and including 1 January
Cost of living expenses
If we must carry out enforcement proceedings and make deductions from your income, you shall still have sufficient funds to cover your cost of living expenses.
The rates for cost of living expenses are determined by the Ministry of Children and Family and are intended to cover expenses such as for food, clothing, electricity, heating, transportation, home content insurance, health, hygiene, phone, newspapers, leisure activities, and so on.
When calculating the deduction, we will ensure that you have enough money to cover the necessary living and housing expenses. Therefore, you must send us proof of housing expenses and costs for childcare and child maintenance, as well as any extraordinary expenses.
If the deduction is too high, you must appeal the deduction as soon as possible to ensure we deduct the correct amount.