Tax deduction cards for foreign employees in Norway

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As an employer, you are obliged to retrieve your employees’ tax deduction cards before the start of the year. Tax deductions are made in accordance with these tax deduction cards. If the employee does not wish to be a member of the Norwegian National Insurance scheme or if he or she wishes to claim the standard deduction, this will have an effect on the tax deduction card. If the tax deduction card is not available, 50% must be deducted from the employee’s gross salary/allowances.

If it is necessary to amend the tax deduction card, the easiest way for the employee to do this is electronically

Employers can apply for tax deduction cards on behalf of their employees. Foreign workers without a D number must go to the tax office in person to get a tax deduction card. Certain exemptions apply to the requirement to attend in person.

Foreign workers must present a passport or equivalent identity document, so that the tax office can perform an ID check.

Applying for exemption from payroll withholding tax

When there are reasonable grounds to assume that the income will not be taxed in Norway, it is possible to apply to the tax office for exemption from payroll withholding tax.

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