Last updated 2026-06-27
RF-1147 — Foreign Tax Credit / Skattemelding (Norway)
RF-1147 — Foreign Tax Credit / Skattemelding (Norway) is the Norway route for claiming a foreign tax credit above your treaty rate. It is filed via Skatteetaten — entered directly in the online skattemelding (credit for foreign tax), issued by the Skatteetaten. The deadline is file by 30 April (income year + 1). You will need a certificate of tax residence and your dividend vouchers.
What is RF-1147 — Foreign Tax Credit / Skattemelding (Norway)?
RF-1147 — Foreign Tax Credit / Skattemelding (Norway) is used to claim a Norway foreign tax credit. RF-1147 is RETIRED from income year 2023 (use the online skattemelding); valid only for 2022 and earlier. Credit is capped at the Norwegian tax on the foreign income (maks kreditfradrag). Norway withholds 25.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Norway withholding tax guide.
How to file RF-1147 — Foreign Tax Credit / Skattemelding (Norway)
- 1
Confirm your eligibility
Use RF-1147 — Foreign Tax Credit / Skattemelding (Norway) if you received Norway income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete RF-1147 — Foreign Tax Credit / Skattemelding (Norway)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File via Skatteetaten — entered directly in the online skattemelding (credit for foreign tax). Deadline: file by 30 April (income year + 1).
Frequently asked questions
Is RF-1147 — Foreign Tax Credit / Skattemelding (Norway) an official form I can file directly?
It reconstructs the official statutory form. The Skatteetaten accepts e-filing or its own form, so use this as a transcription aid: file via Skatteetaten — entered directly in the online skattemelding (credit for foreign tax).
What is the deadline for RF-1147 — Foreign Tax Credit / Skattemelding (Norway)?
file by 30 April (income year + 1). Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Skatteetaten requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with RF-1147 — Foreign Tax Credit / Skattemelding (Norway)?
RF-1147 is RETIRED from income year 2023 (use the online skattemelding); valid only for 2022 and earlier. Credit is capped at the Norwegian tax on the foreign income (maks kreditfradrag).
Generate RF-1147 — Foreign Tax Credit / Skattemelding (Norway) pre-filled
Tax Reclaim fills RF-1147 — Foreign Tax Credit / Skattemelding (Norway) with your dividend data so you can file it in minutes.
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