Change of tax class

Tax class 2 will be assigned if:

  • You are providing for a spouse resident in your home country throughout the entire income year. You will be considered as providing for your spouse when your spouse has an income of less than NOK 45,870 (in 2016)
  • You and your spouse are jointly assessed on your combined assets
You do not need to submit documentation, but you must be able to  submit the following documentation if we ask for it:
  1. That you are married. This must be documented by a marriage certifcate.
  2. That you are living with your spouse in you homeland. This must be documented with confirmation of residence at the same adress as your spouse from public authorities in your homeland.
  3. That your spouse has an income below NOK 45,870. This must be documented with confirmation of your spouse's income for the fiscal year from public authorities in your homeland.


Transcript from http://www.skatteetaten.no/en/International-pages/Felles-innhold-benyttes-i-flere-malgrupper/Articles/Change-of-tax-class/