In order to apply for a new tax deduction card, foreign nationals must have an approved identity document and other required documents. They must also deliver a correct and completed form to the tax office.
ID/documentation that foreign nationals must bring with them
- Nordic nationals:
A passport or an approved ID card (must contain the card holder’s photograph, citizenship and gender) or a valid driving licence, together with a transcript from the population register in the applicant's home country. The transcript must not be older then three months and must bear the stamp and signature of the local or national registration authority.
- EU/EEA/EFTA nationals:
A passport or approved ID card (must contain the card holder’s photograph, citizenship and gender.
- Nationals from outside the EU/EEA/EFTA area:
Foreign nationals need to bring documentation of income
In addition, foreign nationals have to document their income in Norway, for example by bringing an employment agreement or a written offer of employment.
Employers have an independent responsibility for ensuring that all their employees are entitled to work in Norway. Any questions must be addressed to the immigration authorities.
Foreign nationals must appear in person at one of these tax offices:
(The requirement to appear in person for control of proof of identity does not apply to persons whose tax office is the Central Office – Foreign Tax Affairs (SFU/2312)).
Tax Norway East (Skatt øst):
Oslo, Sandvika, Lillestrøm, Gjøvik, Fredrikstad, Hamar and Tynset
Tax Norway South (Skatt sør):
Drammen, Kristiansand, Skien, Tønsberg, Gol, Lyngdal and Arendal
Tax Norway West (Skatt vest):
Førde, Sogndal, Bergen, Haugesund, Egersund, Stavanger, Nordfjordeid and Odda
Tax Norway Central Norway (Skatt Midt-Norge):
Trondheim, Ålesund, Kristiansund, Namsos, Steinkjer, Molde and Hitra
Tax Norway North (Skatt nord) :
Kirkenes, Hammerfest, Alta, Tromsø, Harstad, Bodø, Mo i Rana, Brønnøysund, Svolvær, Vadsø, Sortland and Narvik
Click here to see the map of the selected tax offices