Tax deduction cards for persons without a Norwegian national ID number

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If you do not have a Norwegian national ID number, the general rule is that you must appear in person at the tax office to apply for a tax deduction card.

The reason that a personal visit is required is to allow the tax office to perform an identity check. See which 42 tax offices perform ID checks.

You must also appear in person at the tax office to apply for a tax deduction card if you return to Norway to work and you have not paid taxes in Norway over the past two years.

Exemption from obligation to attend an ID check

If you have appeared in persone at a tax office for an identity and document check in 2016 or 2017, you do not need to visit the tax office in order to obtain a tax deduction card for 2018. In that case, you can send in or submit a fully completed tax deduction card application for foreign citizens to the tax office.

Other exemptions from the obligation to attend an ID check:

  • Foreign board members of Norwegian companies who are liable to tax under the Tax Act section 2-3 (1) litera e
  • Persons receiving wages from the Norwegian State for work performed abroad and who are liable to tax under the Tax Act section 2-3 (1) litera g
  • Persons resident abroad who are receiving a pension from Norway and who are liable to tax under the Tax Act section 2-3 (4)
  • Foreign citizens who only work on the Norwegian continental shelf
  • Seafarers working on a NIS/NOR vessel who are resident abroad for tax purposes
  • People with a D-number who have reported for an ID check during the past two years

It is also possible to apply for an exemption from the obligation to attend an ID check for persons who are in a situation that would make it very difficult to attend a tax office to prove their identity in order to apply for a tax deduction card. In order to be granted an exemption, these persons must submit a written application with a confirmed copy of their passport/valid ID document, a copy of their employment contract stating the duration and nature of their stay, completed form "Application for tax deduction card for foreign citizens" and the reason why it would be very difficult for them to report for an ID check.

N.B.! Anyone migrating to Norway from abroad and who intends to stay in the country at least 6 months must report their move.

The tax deduction card is electronic. This means you will not receive it in the post and you do not need to submit it to your employer. Your employer obtains your tax deduction card electronically from the Tax Administration. What you will receive is information about your tax deduction card (your tax notice), which will be sent to your registered address in the National Registry.

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