In order to obtain a tax deduction card your employer must report the period you are to be either in Norway or on the Norwegian shelf to the Central Tax Office - Foreign Tax Affairs (SFU)
You must also report to one of these tax offices and do the following:
- Produce valid identification.
- Employment contract or written confirmation of work assignments in Norway.
- Submit an application for a tax deduction card using form RF-1209.
- If you come from a country outside the EU/EEA area, you must also provide documentation stating that you have the right to work in Norway.
When we have received notification of the employment and the id check has been done the tax deduction notice will automatically be sent to your registered address (see the information on change of address below). You do not need to give this to your employer. The employer collects the tax card electronically from the tax authorities.
Exemptions from the obligation to attend ID-check
- Foreign persons who only work on the Norwegian continental shelf.
- Seafarers on a NIS/NOR vessel who are resident abroad for tax purposes .
- People with a D-number who have reported for an ID check during the past two years.
- Persons who are in a situation where it would be very difficult for them to report to the tax office and identify themselves. In order to be granted an exemption, these persons must submit a written application with a confirmed copy of their passport/valid ID document, a copy of their employment contract stating the duration and nature of their stay, completed form RF-1209 - "Application for tax deduction card for foreign citizens" and the reason why it would be very difficult for them to report for an ID check.
The application should be sent to SFU: Central Office - Foreign Tax Affairs, P O Box 8031, N-4068 Stavanger. For more information, see taxnorway.no. If you have any questions, please contact + 47 51 96 96 00.
Which tax deduction table will I get?
You will get a standard table card (table 7150). The tax deduction will be adjusted to your salary. The tax deduction card will also specify a percentage rate which will only be used when you earn extraordinary income.
On the tax deduction notice, you will also get your Norwegian identification number (D no./national ID no.).
Be aware that even if you have received a tax deduction card, this does not mean that you have been granted a work permit.
You should be aware of the special rules if you:
Amend your tax deduction card
You may also apply to amend your tax deduction card.
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