Last updated 2026-06-27Source: www.skatteetaten.no
RF-1147 — Foreign Tax Credit / Skattemelding (Norway)
RF-1147 — Foreign Tax Credit / Skattemelding (Norway) is how Norway residents credit tax withheld abroad on foreign dividends and interest against Norway tax on the same income, generally up to the rate their treaty allows. It is filed with your Norway tax return 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 dividend vouchers or broker statements showing the foreign tax withheld.
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 residents claim it on their Norway tax return to credit tax withheld abroad against Norway tax on the same income, generally up to the treaty rate. Tax withheld above that rate is reclaimed from the source country instead.
How to file RF-1147 — Foreign Tax Credit / Skattemelding (Norway)
- 1
Confirm your eligibility
Use RF-1147 — Foreign Tax Credit / Skattemelding (Norway) on your Norway tax return if you are resident in Norway and tax was withheld abroad on your foreign dividends or interest.
- 2
Gather your documents
Collect dividend vouchers or broker statements showing the gross income and the tax withheld abroad for each payment. Tax withheld above your treaty rate is usually not creditable; reclaim that part from the source country.
- 3
Complete RF-1147 — Foreign Tax Credit / Skattemelding (Norway)
Use the generated document to prepare your return. Confirm each income stream and creditable amount.
- 4
File it with your tax return
Submit it with your Norway tax return 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?
No. This worksheet helps you transfer your figures to the authority's form or portal. 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 it can mean losing the credit for that year.
Do I need a certificate of tax residence?
Not for the credit itself: you claim it on your own Norway tax return. Keep evidence of the tax withheld abroad, such as dividend vouchers or broker statements. A certificate of residence is only needed if you also reclaim excess tax from the source country.
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).
Sources for this page
- Treaty rate — Bilateral tax treaty—as of 2026-01-20
- Treaty rate — Bilateral tax treatywww.legislation.gov.auas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.ejustice.just.fgov.beas of 2026-09-24
- Treaty rate — Bilateral tax treatylaws-lois.justice.gc.caas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatydata.riksdagen.seas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.impots.gouv.fras of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.mof.go.jpas of 2026-09-24
- Treaty rate — NO tax authoritywww.ris.bka.gv.atas of 2026-09-24
- Treaty rate — NO tax authoritywww.regjeringen.noas of 2026-10-21
- Treaty rate — NO tax authorityfedlex.data.admin.chas of 2026-09-24
- Treaty rate — NO tax authoritywww.boe.esas of 2026-09-24
- Treaty rate — NO tax authorityassets.publishing.service.gov.ukas of 2026-09-24
- Treaty rate — NO tax authoritywww.revenue.ieas of 2026-09-24
- Treaty rate — NO tax authorityimpotsdirects.public.luas of 2026-09-24
- Treaty rate — NO tax authorityrepository.officiele-overheidspublicaties.nlas of 2026-09-24
- Treaty rate — NO tax authoritydziennikustaw.gov.plas of 2026-09-24
- Treaty rate — NO tax authorityfiles.dre.ptas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.iras.gov.sgas of 2026-09-25
- Treaty rate — NO tax authoritywww.irs.govas of 2026-09-24
- Filing deadline — skatteetaten.nowww.skatteetaten.noas of 2026-06-27
Prepare RF-1147 — Foreign Tax Credit / Skattemelding (Norway)
This worksheet helps you transfer your figures to the authority's form or portal. It is not a standalone filing.
Calculate your refund — freeNo account needed for the estimate · filing documents from €9.99/year
Estimate the amount before filing with the withholding-tax calculator.