Skatteetaten
Governance index 2024
The agency is in the bottom quartile among directorates, inspectorates and agencies (121 agencies). Its development over three years is in the second-lowest quartile.
- Financial control: 33 of 100
- Audit: 100 of 100
- Employer: 47 of 100
- Procurement: 19 of 100
Quartiles within the group, not a ranking. Parts without figures are left out and the weights spread over the rest.
Efficiency and quality 2024
In the group «directorates, inspectorates and agencies» (121 agencies) the agency falls in the box «Efficient, weaker governance».
Efficiency (use of resources)
- Operating cost per full-time equivalent: 80 of 100 · 1,377,614 kr
- Growth in cost per full-time equivalent, 3 years: 37 of 100 · +17.2%
- Consultancy share of operating cost: 36 of 100 · 6.2%
Quality of governance
- Financial control (budget deviation): 33 of 100 · −6.2%
- Stability of the budget deviation, 3 years: 89 of 100 · ±0.6%
- Audit: 100 of 100 · not named among the accounts with material errors
- Competition in procurement: 19 of 100 · 76%
The placement is a quartile in the group, not a score or a rank. A low use of resources can reflect different tasks or underfunding, and quality here means quality of governance, not quality of service. Parts without figures are left out.
Not measured: quality of service and user satisfaction, cost per output, and staff turnover.
State accounts
| Year | Spending | Operations | Against budget |
|---|---|---|---|
| 2026 through 09/2026 | 32,711 MNOK | 7,202 MNOK | – |
| 2025 | 46,570 MNOK | 9,827 MNOK | −5.4% |
| 2024 | 46,575 MNOK | 9,314 MNOK | −6.2% |
| 2023 | 44,752 MNOK | 9,043 MNOK | −5.2% |
| 2022 | 42,792 MNOK | 8,435 MNOK | −6.6% |
| 2021 | 39,638 MNOK | 8,448 MNOK | −3.8% |
The deviation from budget covers the agency's own operating chapters (posts 01–29), where it posts at least 95 % of the amount. The budget is the adopted budget, changes during the year and what was carried over from the year before. Source: DFØ, state accounts.
As an employer, 2025
- Employees: 7,126
- Agreed full-time equivalents: 6,834
- Full-time equivalents lost to certified sick leave and parental leave: 5.8% (state average: 5.6%)
- Departures as a share of employees: 7.1% (504 departures, 573 new hires)
- Women: 59% · Leaders: 7.9% · Average age: 48.9
Agreed full-time equivalents by year: 2022: 6,921 · 2023: 6,763 · 2024: 6,759 · 2025: 6,834
Source: Statistics Norway (SSB), tables 12627, 12876, 12877 and 12827 (CC BY 4.0), unit «Skatteetaten i alt». The share lost compares full-time equivalents excluding parental leave and certified sick leave with agreed full-time equivalents: it mixes the two and is not sick leave alone. It counts in the employer part of the governance index, where lower is better.
Salary costs, 2025
Two of the key figures DFØ asks agencies to report, computed the same way for all from the state accounts and SSB full-time equivalents. Against the median for agencies of the same type (123 agencies). Operating expenditure per full-time equivalent and the consultancy share are under efficiency.
- Salary per full-time equivalent: 929,272 kr (median 1,029,599 kr)
- Salary share of operating expenditure: 64.6% (median 61.6%)
Source: DFØ (state accounts, NLOD) and Statistics Norway (SSB), table 12627 (CC BY 4.0). Salary is account class 5 in the state accounts (payroll costs, which may also include employer’s contributions and pensions). A high salary per full-time equivalent can be the task, not waste: the figures are context and do not count in the index.
What the annual report says about case processing times
Word for word from the annual report for 2024. Each agency measures its own cases in its own way. Not compared, and not counted in the index.
Totalt for året er svargrad på 69 prosent og gjennomsnittlig ventetid telefonen på 44 min.
Totalt for året er svargrad på 69 prosent og gjennomsnittlig ventetid telefonen på 44 min.
Merverdiavgift Forfalt restanse 31.12.2024 er 8,0 mrd. som er en reduksjon på 0,1 mrd. (-2%) sammenlignet med 31.12.2023.
Merverdiavgift Forfalt restanse 31.12.2024 er 8,0 mrd. som er en reduksjon på 0,1 mrd. (-2%) sammenlignet med 31.12.2023.
Arbeidsgiveravgift Forfalt restanse er på kr 1,6 mrd. Dette er en reduksjon på 0,1 mrd. (-6%) sammenlignet med 31.12.2023.
Arbeidsgiveravgift Forfalt restanse er på kr 1,6 mrd. Dette er en reduksjon på 0,1 mrd. (-6%) sammenlignet med 31.12.2023.
AI-picked excerpt: the model chose among sentences the rules found, and each quote is checked against the text. Read the annual report at Kudos
Documents from Kudos
- Latest annual report
Årsrapport Skatteetaten 2024 - Letter of allocation
Supplerende tildelingsbrev nr. 1 Skatteetaten 2026 (FIN)
Source: DFØ (Kudos), the documents are held by Kudos. Annual reports and evaluations are tied to the agency that owns them, letters of allocation to the agency that receives them.
The annual audit
| Year | The auditor's conclusion |
|---|---|
| 2024 | Not among the 10 of 230 accounts in which the Office of the Auditor General found material errors and omissions. |
| 2023 | Not among the 7 of 235 accounts in which the Office of the Auditor General found material errors and omissions. |
| 2022 | Not among the 5 of 236 accounts in which the Office of the Auditor General found material errors and omissions. |
| 2021 | Not among the 4 of 235 accounts in which the Office of the Auditor General found material errors and omissions. |
Source: the Storting's recommendation on the annual audit (Document 1). «Not among» means the agency is not named there, not that we have read the audit report.
Procurement in Doffin
| Year | Notices | Awards | Single tender |
|---|---|---|---|
| 2026 | 12 | 10 | 10% |
| 2025 | 27 | 18 | 11% |
| 2024 | 24 | 17 | 24% |
| 2023 | 32 | 24 | 12% |
The single-tender share is computed from awards where the number of tenders is given. Source: Doffin (DFØ).
The Storting
Questions and cases in the Storting naming the agency in the title.
| Kind | 2025-2026 |
|---|---|
| Written questions | 12 |
| Question time | 0 |
| Interpellations | 0 |
| Cases | 0 |
Latest
- 5 August 2026 · Written questions · to the justis- og beredskapsministeren · named in the title
Vil statsråden ta initiativ til ein gjennomgang av regelverket og samordninga mellom Folkeregisteret, Skatteetaten og andre aktuelle etatar, slik at barn fødde av internasjonale foreldre busett på Svalbard blir sikra ein rettsleg avklart foreldrestatus både i Noreg og internasjonalt? - 15 June 2026 · Written questions · to the finansministeren · named in the title
Mener statsråden at dagens lovverk gir hjemmelsgrunnlag for Skatteetaten til å kopiere og gjennomgå mobiltelefoner i så vid utstrekning at det krenker personvernet og truer rettssikkerheten, og vil regjeringen eventuelt fremme forslag om lovendringer for å begrense eller presisere denne adgangen? - 24 May 2026 · Written questions · to the kultur- og likestillingsministeren · named in the title
Hva tenker statsråden om Skatteetatens praksis, gransking og tolkning av fritak for merverdiavgift, og vil kulturministeren ta initiativ til en ryddejobb for å klargjøre regelverket? - 11 May 2026 · Written questions · to the arbeids- og inkluderingsministeren · named in the title
Kan statsråden redegjøre for hvilke krav som stilles til norske statsborgere som melder flytting tilbake til Norge etter opphold i utlandet, herunder hvordan Skatteetaten vekter de ulike dokumentasjonstypene som er listet opp på etatens egne nettsider, og vil statsråden ta initiativ til å sikre at praksis er i samsvar med den informasjonen Skatteetaten selv gir publikum? - 25 April 2026 · Written questions · to the finansministeren · named in the title
Hva er status for Skatteetatens høring om utvidelse av CO₂-avgiften på mineralske produkter til å omfatte fossilandelen i biodrivstoff og endring i veibruksavgiften for naturgass og LPG? - 13 March 2026 · Written questions · to the finansministeren · named in the title
Hvordan har antall IT-ansatte i Skatteetaten utviklet seg fra 2019 til i dag, hvordan har kostnadene til og bruk av konsulenter i etaten utviklet seg i samme periode, og kan jeg be om utvikling i kroner, i antall årsverk og som andel av driftsbudsjettet, fordelt på hhv. faste ansatte og konsulenter? - 1 March 2026 · Written questions · to the finansministeren · named in the title
Kva er anslått nivå på avgiftsinntektene frå snussalet i 2026 basert på framskrivingar av tal frå Skatteetaten, og kan finansministeren gjera greie for kva provenyverknader regjeringa ventar av forslaget om ei ny maksgrense for nikotin i snusposar, inkludert anslag for bortfall av særavgift og meirverdiavgift dersom 50 prosent av snusprodukta og 60 prosent av snussalet fell bort? - 18 December 2025 · Written questions · to the finansministeren · named in the title
Hvilke nye oppgaver, ansvarsområder eller utvidelser av mandat har Skatteetaten fått i perioden 2021–2025?
Source: the Storting (data.stortinget.no, NLOD). Not counted in the index: much attention in the Storting is not bad, and little is not good. Questions are linked to the ministry by the minister's title, and to other agencies only when the name is in the title. We do not show who asked or answered.
Sub-units (1)
What we do not measure
We do not assess policy, goal attainment, the quality of services or individual cases. We look only at what can be measured in open data and what the agency itself controls: financial control, audit and procurement. Sick leave per agency is not openly available and is therefore left out.
See an error, or does the agency want to comment on the figures? Write to post@morninganalytics.com
The agency in the Central Coordinating Register · How we calculate
Sources: Brønnøysund Register Centre (NLOD), the Norwegian Agency for Public and Financial Management (DFØ), state accounts (NLOD), the Storting (NLOD) and Doffin.
Indications based on open data. Not an assessment of the agency's public mission.