Correction of tax on bonus shares

Overview of maximum and unclaimed tax-free benefit per year.

The tax-free amount is calculated at a certain percentage of the market value, capped at a maximum amount. The percentage rate and maximum amount have varied in the period 2017 to 2021, see columns A and B in the table below. Column D shows the unclaimed tax-free benefit and column E shows the market value that received bonus shares must have for you to receive the maximum tax-free benefit. These amounts assume that you received a maximum tax-free amount of NOK 1,500 per year when you purchased shares (column C).

You find examples of the calculation of unclaimed tax-free amounts below.

Year	A: Maximum tax-free benefit	B: Tax-free discount based on the market value	C: Maximum tax-free amount when buying shares	D: Unclaimed tax-free benefit	E: The market value of the bonus shares to get the maximum tax-free benefit
2017	NOK 3 000	20%	NOK 1 500	NOK 1 500	NOK 7 500
2018	NOK 3 000	20%	NOK 1 500	NOK 1 500	NOK 7 500
2019	NOK 3 000	20%	NOK 1 500	NOK 1 500	NOK 7 500
2020	NOK 5 000	20%	NOK 1 500	NOK 3 500	NOK 17 500
2021	NOK 7 500	25%	NOK 1 500	NOK 6 000	NOK 24 000
Total	NOK 21 500		NOK 7 500	NOK 14 000*

Description	Amount
Market value	50,000
-25% of 50,000 = 12,500 (max benefit 7,500)	7,500
- claimed tax-free benefit	1,500
= Unclaimed tax-free benefit	6,000

Correction of tax on bonus shares

Overview of maximum and unclaimed tax-free benefit per year.

Questions and answers about correcting tax on bonus shares

How did the error occur?

I have received bonus shares in the period 2017-2021, is there anything I need to do?

I have already corrected the value of bonus shares in previous tax returns, do I need to change this again?

When will I receive the money owed me?

How can I find out how much I'm owed?