The Norwegian administration announces additional payments of approximately 46 billion kroner for petroleum tax in 2026. This amount reflects an adjustment to advance payments; it does not establish an increase in the tax rate.
The terminskatt mechanism is based on estimated revenue and profits. Payments are spread over ten instalments, five during the income year and five the following year. A revision takes place before the second half of this timetable, enabling payments on account to be brought closer to expected results.
Financial monitoring can therefore present separately the instalments already paid, additional payments contemplated and estimated tax on results. This distinction helps explain why a cash outflow increases without signalling a rate change. It also preserves the assumptions used when forecasts are revised. Changes in expected revenue require an analysis specific to each operator; they cannot be inferred proportionally from the aggregate amount announced by the administration.
The final assessment is subsequently offset against amounts already paid. Operators therefore need to update forecasts and cash planning without confusing an additional payment with a definitively established tax charge. The aggregate figure announced is not a calculation method applicable to an individual business.