Exemption card or tax deduction card?

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From the year you turn 13, you need to have a tax deduction card or exemption card if you earn money. 

  • If you earn NOK 55,000 or less during the year, you do not need to pay tax. Order an exemption card.An exemption card is a tax deduction card that shows that the employer should not deduct tax. If you had an exemption card last year, you do not need to apply for a new one. Your employer will already have access to the exemption card.
  • If you think you will be earning more than NOK 55,000, order a tax deduction card.

On an exemption card, you can earn up to NOK 55,000 without being taxed. This applies to all taxable pay, sickness benefits, holiday pay, free board and lodging.

It also applies to all holiday pay you receive. Read more about holiday pay on Both holiday pay you earned in the year before and which will be paid this year, and holiday pay you receive if you leave the job this year are included in the exemption card amount of NOK 55,000.

What if I have an exemption card and discover that I'm going to earn more than NOK 55,000 ?

If you have had an exemption card and will earn more than NOK 55,000, you must apply for a new tax deduction card. The amount you have already earned without tax being deducted, will be included in the calculation of the new tax deduction card.

The total tax will be the same, regardless of whether you initially had an exemption card or not. If you do not order a new tax deduction card, the employer will deduct 50 percent tax on the income you earn in excess of the exemption card.

Tax-free odd jobs

If you do odd jobs for a private individual that do not pay more than NOK 1,000 over the year, you do not need to declare this to the Tax Administration. If you work for a sports club or other voluntary organisation, you can earn up to NOK 10,000 a year from that organisation without declaring it. For paid work in the home, the garden, on the car or at the holiday home of a private individual you can earn up to NOK 6,000 a year from that person without declaring it. 

Keep your payslips

Each time you receive your pay, you should get a payslip from your employer. The payslip shows what you have earned and what tax has been deducted. It is a receipt for tax paid - look after it.

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