Because freelancers are not Mellow's employees and we don't pay taxes on their payouts, they must declare any income received via Mellow by themselves.
To carry on tax accounting in Norway for your Mellow income, you need to:
Be a tax resident
Have a tax ID number
Follow the applicable tax obligations
Tax residence
Norway taxes its residents on their worldwide income, while non-residents are taxed on their Norwegian-source earnings only.
An individual is considered a resident in Norway if they have been in the country:
For more than 183 days in any 12-month period, or
For more than 270 days in any 36-month period
A person meeting these criteria is considered a tax resident in the calendar year (tax period) in which their stay exceeds the durations above. Any time spent in Norway, regardless of the reason, counts as a day for this purpose (learn more).
If an individual resides continuously in Norway for over six months (depending on their country of citizenship and the grounds for their stay), they may be obligated to notify the Norwegian Tax Administration (Skatteetaten) when they move. This process involves scheduling an appointment for identity verification (ID-kontroll) and submitting a form RF-1401 notification along with identity documents and grounds for residence. Online notification is available for those with an electronic ID (elektronisk ID), but a personal visit to a tax office is also required afterwards. Upon verification, if recognized as a resident (immigration status), the individual is automatically assigned a national identity number (fødselsnummer). The application process can take from 2 to 16 weeks, with the response sent via mail to the residence address or through the Altinn account.
Norway has double taxation agreements with a number of countries (full list), the provisions of which may override the applicable tax residence rules and other provisions of national legislation.
Taxpayer ID number
A national identity number (fødselsnummer – FN) is a unique, lifelong identifier of individuals used for tax filing, accessing public services, and conducting financial transactions, such as opening a bank account. This 11-digit number includes the individual's date of birth (or, in some cases, the number's issue date) as its first six digits. The Norwegian Tax Administration assigns the FN to citizens at birth (with data entered in the National Population Register – Folkeregister) and to foreign residents upon submitting form RF-1401 when moving to Norway, provided that their type of residence permit allows them to automatically obtain the immigration status of a resident.
Similar to the FN, a D number (D-nummer – DN) is an 11-digit identifier assigned to foreign citizens whose immigration status does not qualify them for an FN. To provide services to foreign citizens, public agencies or enterprises may need to order a D number for them (provided there are grounds to do so) and determine whether they require an ID check (ID-kontroll) at the Norwegian Tax Administration. Freelancers applying for a D number must provide a certified copy of an ID document, such as passport or ID card. A D number is typically sent by mail, with delivery times varying from a few days to several weeks. In-person requests at the Norwegian Tax Administration may result in immediate issuance during identity verification.
An organization number (organisasjonsnummer, ON) is a unique, 9-digit identifier assigned to legal entities and sole proprietors (selvstendig næringsdrivende) after successful registration with the Brønnøysund Register Center (Brønnøysundregistrene), the Norwegian government agency responsible for the management of public registers. Upon registering as a payer of value added tax (Merverdiavgift), the abbreviation MVA is added to the main number, signifying the company's VAT registration.
Taxes and contributions payable by freelancers
There are different forms of doing business in Norway, but freelancers can receive income via Mellow only if they register as sole proprietors (selvstendig næringsdrivende).
IMPORTANT! Mellow does not have the option to choose a tax status for freelancers based in Norway, but you can fill in your taxpayer ID in your account.
Taxpayers can register on the Min side public services portal, in the Min skatt taxpayer account, and on the Altinn online platform to interact with tax authorities and submit documents online. To access these services, you will need to obtain an electronic ID (elektronisk ID – e-ID). There are several types of e-ID available: MinID, BankID, Buypass ID, and Commfides.
Read on for more details.
Sole proprietor
A sole proprietor (selvstendig næringsdrivende) engages in entrepreneurial activities, having sole ownership of a business (enkeltpersonforetak – ENK) and bearing the corresponding risks.
Limitations: Only individuals over 18 years old can become a sole proprietor (registration is possible from 15 years old via the application and with guardian consent); an official address for the enterprise is mandatory; foreign citizens must possess a residence permit or permanent residence in Norway with the right to conduct entrepreneurial activities.
Registering as a sole proprietor is an option if you provide services or sell goods in your own name. If you have national FN/DN identity numbers, you can register online by completing form BR-1010B using an electronic signature (see the filling-out instructions for details). A confirmation letter will be sent to your Altinn account, where you can also track the verification status.
If you lack a national identity number, registration can be done by submitting two paper documents simultaneously: an application for a DN using form BR-1015E and a notification of sole proprietor registration using the simplified form BR-1025B (see the filling-out instructions for details). These documents must be mailed to the Brønnøysund Register Center (Brønnøysundregistrene), along with a certified copy of an identity document. The registration application will be processed after an identity verification (ID-kontroll) by the Norwegian Tax Administration and the assignment of a DN.
A registration fee is required, which varies based on the submission method: NOK 2,499 for the electronic form and NOK 3,146 for the paper form.
Typically, the application review begins within ten days of receiving the documents, and the processing time may vary throughout the year. You can check the submission date of documents currently under review here. Upon successful application review, the freelancer is assigned an organization number (ON). Learn more about the registration process
If the sole proprietor has employees, it is essential to be aware of the duties associated with the employer status.
Upon ceasing activities as a sole proprietor, an individual must submit a corresponding notification online or via mail using form BR-1010B to the Brønnøysund Register Center (Brønnøysundregistrene), as well as fulfill reporting obligations (learn more).
Key aspects
The sole proprietor may conduct business under their own name or register another name (which must include the owner's surname) by completing form BR-1010B, used during the registration process (learn more).
IMPORTANT! To sign up for Mellow and obtain all the relevant documents, you must use your name and surname. You may not use any other business name as a sole proprietor.
When registering, you need to provide information about the types of activities you engage in. The main type of activity will be assigned a corresponding code (næringskoder) from the list. This information is used for analysis by Statistics Norway (Statistisk sentralbyrå – SSB).
By default, registration information is entered into the Central Coordinating Register for Legal Entities (Enhetsregisteret). However, sole proprietors engaged in certain types of activities must also register in the Register of Business Enterprises (Foretaksregisteret), which carries an additional registration fee (learn more).
Licenses/permits: Sole proprietors engaged in certain types of activities need a license/permit.
Intellectual property protection: A sole proprietor can obtain a patent and register a trademark (varemerke) and/or a domain name (domenenavn).
Opening a bank account is at the sole proprietor's discretion but is necessary for accurate accounting of income and expenses from business activities. If there are employees, a tax deduction account (skattetrekkskonto) is required.
Business insurance may be obligatory depending on the nature of your business as a sole proprietor and whether you employ staff.
Useful links: Webinars for aspiring sole proprietors; general information about sole proprietorships
Accounting and reporting. Sole proprietors must always keep records of their income and expenses. As a sole proprietor, you need to issue invoices (faktura) for the income received via Mellow. All types of invoices and receipts, as well as other financial documents, must be retained for at least five years. Learn more about keeping records
If the total assets of a sole proprietor exceed NOK 20 million or if the sole proprietor employs more than 20 people, they are required to prepare and submit financial statements (learn more). Additionally, under certain circumstances, an audit may be required.
The status of a sole proprietor requires you to pay the following taxes and contributions:
Income tax (inntektsskatt) is calculated based on your total income, which includes earnings from both commercial activities and other sources. Tax is determined using a two-stage system: a general income tax (alminnelig inntekt) at a fixed rate of 22%, and a bracket tax (trinnskatt) at progressive rates:
Income, NOK | Bracket tax rate, % |
208,051–292,850 | 1.7 |
292,851–670,000 | 4.0 |
670,001–937,900 | 13.6 |
937,901–1,350,000 | 16.6 |
over 1,350,000 | 17.6 |
Deductions are based on documented business expenses (fradrag); a loss relief is available. For recently registered sole proprietors, the initial costs (oppstartskostnader) incurred during the business launch (up to five years ago) can also be deducted.
Filing income information. The taxpayer must inform the Norwegian Tax Administration about their expected profit (income minus expenses) by entering information in the tax deduction card (skattekort) to calculate advance tax payments (forskuddsskatt) for the upcoming reporting period (calendar year). Norwegian citizens can obtain a card online or by mailing form RF-1102 to the Norwegian Tax Administration; foreigners can file online or by mail using form RF-1209. If necessary, it is possible to make changes throughout the year. Within five business days after ordering a tax deduction card, the sole proprietor will receive a notification in their Min skatt account or by mail to their residence.
When calculating advance tax payments, the Norwegian Tax Administration considers:
Business income
Income from employment
Wealth income (if assets exist)
Other financial liabilities
Starting the following year after commencing business, the advance tax payment amount is calculated automatically based on the current year's profit. This calculation is made using a pre-filled card sent by the tax authority in December.
Reporting: A tax return (skattemelding) is sent to the taxpayer in March/April reflecting the information on their tax deduction card. Sole proprietors can adjust this information as needed and submit the return online using specialized software or through their Min skatt account (video guide included). The filing deadline is May 31 of the year following the reporting year, with a possible one-month extension upon submitting an online or mail application (learn more). Inaccurate or incomplete information may result in additional tax charges, and late submissions may incur fines, which can be appealed.
Tax payments are divided into four equal installments throughout the income year, due on March 15, June 15, September 15, and December 15. For those with fluctuating incomes, the distribution of profits can be adjusted to modify advance payment amounts. The Norwegian Tax Administration sends payment invoices via online banking (if using the eFaktura platform), Altinn account or mail at the place of residence, three weeks before each due date. If you anticipate a tax obligation to arise following a tax return, you can make an additional advance payment (tilleggsforskudd) before May 31 of the following year.
Post-filing, the tax authority conducts a tax assessment (skatteoppgjør), notifying the sole proprietor of the final tax amount payable (in April–May) or refundable (from June to December). Payment deadlines vary based on the notice receipt date and tax amount. If the tax obligation does arise, a late payment interest of 2.15% per annum starts to accrue on July 1 of the income year until the first payment date. Learn more about appealing against your tax assessment
National insurance contributions (folketrygden) are paid as part of Norway's National Insurance Scheme (Medlemskap i folketrygden). Insurance contributions are mandatory for Norwegian residents (immigration status), but can also be paid voluntarily. Upon leaving Norway, a taxpayer can opt out of the system (learn more). For business income, the contribution rate is 11% (as of 2024). Individuals with an annual income below NOK 69,650 are exempt from these contributions. The amount payable is indicated in the tax return (skattemelding), with no separate reporting required.
Insurance contributions are paid in the same way as the income tax.
Value added tax (VAT) / Merverdiavgift (MVA) is payable if the turnover for 12 consecutive months exceeds NOK 50,000. Learn more about VAT
To pay VAT, you need to register as a VAT payer. This process can only be completed online by submitting an application through the taxpayer's Min skatt account (filling-out instructions). Confirmation of successful registration is sent to the Altinn account within one working day to three weeks. Having registered, the sole proprietor needs to issue invoices (faktura) marked with the MVA abbreviation. Learn more about the registration process
VAT is levied on income derived from services and the sale of goods. The standard tax rate is 25%, with reduced rates of 15% and 12% applicable to certain goods and services. A 0% rate applies to specific types of income, such as earnings from international services. Certain services may also be exempt from VAT. Learn more about the distinction between a zero rate and an exemption here. VAT payers are also subject to a bookkeeping obligation and can deduct expenses (fradrag for merverdiavgift).
As a VAT payer, you need to file a VAT return (Mva-melding) once every two months via dedicated software or the Min skatt taxpayer account. Submission deadlines are as follows: April 10, June 10, August 31, October 10, December 10, and February 10. If a sole proprietor meets their VAT obligations correctly and in a timely manner for a year, and their annual turnover is less than NOK 1 million, they may switch to annual filing. The application for this must be submitted online before February 1. The deadline for filing the VAT return is March 10 of the year following the reporting one. Errors in the VAT return can be corrected (learn more).
VAT must be paid by the same deadline as when the filing is due. After submitting a VAT return, the taxpayer receives information about the amount of tax payable or refundable in their Altinn account.
Useful links: Calculator for income tax and insurance contributions; deduction wizard to check whether any deductions apply; video guide on filling out and submitting returns; reporting deadlines; payment difficulties.
Additional details
Income received through Mellow is declared using certificates and invoices, and in accordance with the offer agreement.
If you have any questions, get in touch via the chat in your Mellow account or email us at [email protected].