Tax deduction cards

Everyone who works in Norway must have a tax deduction card. The tax deduction card shows how much tax your employer must deduct before paying your wages. The tax deduction cards are electronic. You will receive a tax deduction notice with information about which tax deduction card you have been given. You do not need to give this to your employer. The employer collects the tax card electronically from the tax authorities. 

A tax deduction card is a document showing how much tax your employer must deduct before paying your wages. The amount your employer deducts is called tax withholding or payroll withholding tax and it is a prepayment of the tax the tax authorities estimate you will have to pay. The final stipulation of tax takes place in the year following the income year.

How to apply for a tax deduction card

  • You must apply for a new tax deduction card for every income year. You do this by filling in the form RF-1209.
  • If you do not have a tax deduction card, your employer must deduct 50 per cent of your income.
  • The tax deduction card is valid for one income year (calendar year). If you work in Norway from 1 November in one year until 30 March the year after, you will first be given a tax deduction card for the months of November and December and then a new card for the months of January, February and March.
  • Tax deduction cards contain no information about residence permit status and are not proof of the right to work or stay in Norway.

How is the tax withholding decided?

  • If you have filled in the form ‘Application for a tax deduction card for foreign citizens’ (RF-1209), your tax withholding will be calculated on the basis of the information you provided in the form.
  • The employer pays the tax to the tax authorities. Any excess tax that has been paid will be refunded when your tax return has been processed and the tax assessed.
  • Employees are usually given a table-based tax deduction card. If you claim the standard deduction for foreign employees, you will be issued specially prepared tables in which this deduction has been taken into account. They are numbered 7300 or higher. See the brochure ‘Information for foreign employees: Standard deductions’ for more information.
  • A percentage-based card is issued if a table-based card would not result in the correct tax deduction. Your employer will in such case calculate the tax withholding at the percentage rate stated.
  • Read more about how much tax you must pay

What do I do if the tax deduction card results in incorrect tax withholding?

Perhaps you have a different tax withholding than colleagues in the same situation as you? If you want to find out whether your tax deduction card is incorrect, you can apply to change the card.

Online users can amend tax deduction card online at skatteetaten.no.



Transcript from http://www.skatteetaten.no/en/International-pages/Felles-innhold-benyttes-i-flere-malgrupper/Articles/Tax-deduction-cards2/