Invoice for supervisory levy in 2025
News
Published: 30 April 2025
Finanstilsynet’s expenditure is apportioned on entities under supervision. The Norwegian Tax Administration, represented by the Norwegian National Collection Agency, sends out invoices for the supervisory levy on behalf of Finanstilsynet. Invoices to state authorised accountants will be sent on 2 May 2025, and invoices to other categories of supervised entities will be sent in the course of week 19.
This year, the contributions from the supervised entities total NOK 616,488,000. The supervisory levy shall cover Finanstilsynet's expenses. All entities that were subject to supervision on 31 December 2024 are required to pay the supervisory levy in 2025. Entities that were wound up or whose licence was revoked during 2024 are not required to pay the supervisory levy. Entities coming under supervision in 2024 must pay the minimum amount applying to the relevant category of supervised entities, as must entities that have a licence but nevertheless no turnover.
More information about the apportionment of the supervisory levy
- Report on supervisory levy in 2025 (pdf) (in Norwegian only)
- Supervisory levy (apportionment)
State authorised accountants
An invoice for the supervisory levy was sent to 12,834 state authorised accountants as from 2 May 2025. The letter below was sent together with the invoice from the Norwegian National Collection Agency.
- Apportionment of Finanstilsynet's expenditure for 2025 – supervisory levy for state authorised accountants (pdf) (in Norwegian only)
Cross-border activities etc.
Entities and individuals operating in Norway that are licensed by the financial supervisory authority in another country (cross-border activities, etc.) pay an annual levy covering the expenses incurred by Finanstilsynet for maintaining registries and systems. This applies to Norwegian agents of payment institutions established in another EEA state, Norwegian agents of investment firms established in another EEA state, managers of alternative investment funds (AIFMs) established in countries outside Norway, fund management companies established in another EEA state (UCITS) and auditors and audit firms established in countries outside the EEA. The letter below was sent together with the invoice from the Norwegian National Collection Agency.
- Apportionment of Finanstilsynet's expenditure in 2025 – annual levy for cross-border activities, etc. (pdf)
- Fees for applications for and notifications of cross-border activities, etc. from 1 January 2024
Listed issuers
An invoice for the supervisory levy will be sent to 267 listed issuers in the course of week 19. The letter below was sent together with the invoice from the Norwegian National Collection Agency.
Other supervised entities
An invoice for the supervisory levy will be sent to other categories of supervised entities in the course of week 19. The letter below was sent together with the invoice from the Norwegian National Collection Agency.
- Apportionment of Finanstilsynet's expenditure in 2025 – supervisory levy for all supervised entities (pdf)
- Table – apportionment of Finanstilsynet's expenditure 2025 – levies on supervision (pdf)