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Information for foreign employees: The tax return 2010

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Your tax class is stated at the top of page 1 of your tax return. The tax class decides the size of the basic deductible allowance (called the personal allowance) when calculating tax on net income (called general income). Most people will be in tax class 1. If you provide for a spouse in your home country, you may claim class 2. In such case, you must be able to document that you are married (marriage certificate) and your spouse’s income. The personal allowance used when calculating tax on general income is twice as big in tax class 2 as in tax class 1. If you stay/are resident in Norway for less than 12 months in the income year, you will be granted one twelfth of the full personal allowance for each month you have stayed/been resident in Norway.

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