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." /> 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." />

Tax deduction card for offshore workers resident abroad

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.

Which tax deduction card will be issued?

Everyone will be issued a standard tax deduction card with tax code 1 and deduction table 7150. The tax deduction card also specifies a withholding rate – a percentage rate. If you have several employers, this is to be used by additional employers apart from your principal employer. Your principal employer will also use the percentage withholding rate in case of extraordinary income.

The tax deduction notice will be sent to the address which the Norwegian Tax Administration has registered for you. If you do not have a tax card, 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 notice.

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.

Changing a tax deduction card

  • If you need to change your tax deduction card, you must submit form RF-1209 Application for tax deduction card for foreign citizens and others. Make sure to include the following information: Norwegian id-number, expected income, and information about your employer. If you have a new employer, please state your last day of work with the previous employer in the open field for “Other information”.
  • You can apply for tax class 2 if your spouse has an annual gross income/pension that does not exceed a fixed amount (NOK 41 061 for the income year 2013) by sending the form change of tax class . Remember to enclose a copy of your marriage certificate and documentation of your spouse's income.


Transcript from http://www.skatteetaten.no/en/International-pages/Felles-innhold-benyttes-i-flere-malgrupper/Articles/Tax-deduction-card-for-offshore-workers-resident-abroad/