National Budget 2019

This page contains information in English about Norway's National Budget for 2019, presented to the Storting as Report no. 1 (2018-2019) on 8 October 2018. The National Budget presents the Government's programme for the implementation of economic policy and projections for the Norwegian economy.

Norwegian Ministry of Finance

Siv Jensen
Minister of Finance
October 2018

Information in English

Press Release






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New reporting requirements for tip income

An employee receiving tip income is liable to pay income tax on this payment. However, contrary to the general rules, the employer is not liable to report such income to the Tax Authorities. Tip income is therefore rarely taxed in practise. In the budget proposal for 2019, the Government proposes to make tip income subject to the general reporting requirements.

As of 2019, the employers will be liable to report tip income, deduct taxes and pay employers’ national insurance contributions. By treating tip income in the same way as ordinary income, we ensure that employees can earn increased rights under the National Insurance, like pension rights and sickness benefits, says the Minister of Finance Siv Jensen.

From 2019, new bookeeping rules will require employers to keep record of received tip income. The Government therefore sees 2019 as a good point in time for introducing regular reporting requirements for tip income.