As an employee working in Norway or on the Norwegian continental shelf, you must have a tax deduction card.
If you are staying temporarily in Norway and are employed by a foreign employer or are resident abroad and working on the Norwegian continental shelf, you must have a tax deduction card from the Central Office – Foreign Tax Affairs (COFTA).
If you have a foreign employer, you will usually be issued a tax deduction card on the basis of information that your employer has provided in form RF-1199 «Information about contracts, contractors and employees». You do not need to do anything to obtain this tax deduction card. The tax deduction card will be sent to the address you have given your employer. A copy of the tax deduction card will also be sent to your employer.
If you are resident abroad and work on the Norwegian continental shelf for a Norwegian employer, you must submit form RF-1209 «Application for tax deduction card for foreign citizens and others» to the Central Office – Foreign Tax Affairs (COFTA) in order to obtain a tax deduction card. Remember to enclose a certified copy of an ID document if you do not have a Norwegian personal ID number or D number.
Standard tax deduction card tabel 7150 with tax code 1 will be issued. This taxcard will deduct 48% when there is income gained from extraordinary work or from a additional employer.The tax deduction card will be sent directly to you, and you must hand it in to your employer yourself. Otherwise, the employer will deduct 50 per cent in tax.
If you work for a foreign employer on onshore assignments in Norway that the employer/client is not obliged to report to the tax authorities, you can obtain a tax deduction card by submitting form RF-1209 to the Central Office – Foreign Tax Affairs (COFTA). Check with your employer or contact COFTA if you are uncertain about whether the employer is obliged to provide the tax authorities with information about your employment relationship. Remember to enclose a certified copy of an ID document if you do not have a Norwegian personal ID number or D number.
The tax deduction card will be sent to the address that the Norwegian Tax Administration has registered for you. The tax deduction card will be sent directly to you, and you must hand it in to your employer yourself. Otherwise, the employer will deduct 50 per cent in tax.
You will find your Norwegian ID number (D number/personal ID number) on the tax deduction card.
Note that the issuing of a tax deduction card does not mean that you have a work permit in Norway. If you have questions concerning work permits, contact the Service Centre for Foreign Workers, the Police or the Directorate of Immigration.