In order to start work in Norway, you must apply for a tax deduction card. Your tax deduction card will show how much tax your employer must deduct. Your Norwegian national ID number will also be specified on the tax deduction card. You will be able to use this number in any communication with the tax office and other services such as banks and the healthcare system.
Your employer will deduct a certain amount from each salary payment and then pass on this amount to the Norwegian Tax Administration. The amount deducted from your salary will normally include National Insurance contributions. You will be entitled to benefits in Norway, e.g. if you fall ill, if you pay tax and National Insurance contributions in Norway. You must ensure that your employer has received your tax deduction card.
You also need to ensure that you receive payslips from your employer. A payslip is your receipt to show that your employer has deducted tax from your salary. In Norway, you are personally responsible for ensuring that your tax has been paid correctly.
Read more about tax deduction cards
The tax return
All employees in Norway must provide the tax authorities with information regarding income, assets and income deductions in order that the correct amount of tax may be calculated. This is done using the tax return. You will receive your tax return around the end of March in the year after the income year. You must check your tax return before the final submission date, which is 30 April.
Read more about the tax return
The tax assessment notice
When your tax return has been processed, you will receive a tax assessment notice. Money will be paid out to you if you have paid too much tax. You must pay any outstanding amount that you owe if you have paid too little tax.
You will normally receive your tax assessment between June and October.
Read more about the tax assessment notice
Changes of address and moving house
Remember to notify us of the address at which you receive your post. You may lose out on money you are entitled to if your tax deduction card does not contain your correct address. You must also notify us that you are moving if you intend to live in Norway for more than six months.
Read more about changes of address and moving house
Service centres for foreign workers
The Norwegian Tax Administration has established service centres for foreign workers (SUA) in Oslo, Stavanger, Bergen, Trondheim and Kirkenes in collaboration with the Norwegian Labour Inspection Authority, the Police and the Norwegian Directorate of Immigration (UDI). These act solely as visitor centres which you can go to for help. You can obtain information at these centres regarding residence permits in Norway, registration with the National Registry and entitlements and obligations in Norwegian working life. Go to www.sua.no