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If you are working and residing in Norway for less than 6 months, you must have a D number in order to be registered in the National Registry. A D number is necessary in order to receive a tax deduction card.

Private individuals, educations institutions, employers, organisations etc. may not request D number themselves. You must refer to an approved requisitioner based on your needs.

Your employer can apply for a tax deduction card and D-number for you.

The Tax Administration request a D number for you if you are liable to tax and National Insurance in Norway. You need to personally visit one of the 42 tax offices that performs ID checks in order to obtain a D number. There are however certain exemptions from the requirement to attend in person.

D numbers are assigned

  • to persons who do not have a Norwegian national ID number and who are not going to be registered as resident in Norway.
  • in case of justifiable need, including:
  1. being liable for tax and National Insurance in Norway
  2. having an account with a Norwegian bank
  3. having an account at the Norwegian Central Securities Depository (VPS)
  4. receiving National Insurance benefits from Norway
  5. owning a property in Norway
  6. holding positions in legal entities or for other reasons being registered in the Register of Business Enterprises or the Register of Mortgaged Movable Property.

Persons who have a valid work/residence permit or who are EU/EEA/EFTA citizens and have a registration certificate (except for Nordic citizens who do not need a work and residence permit), and who are staying in Norway for 6 months or more, must also attend one of 42 selected tax offices to register their move to Norway. They will then be registered as resident and assigned a Norwegian national ID number.

New registration status inactive

In 2017 the Norwegian Tax Administration introduced new registration status inactive for d-number. Upon entry, all D-numbers without activity in a selection of the system to the tax office in the last three years were registered with new registration status inactive. At the same time, a time limit was entered for all d-numbers, which means that all d-numbers will be registered as inactive 5 years after grant. D-numbers with activity for the last three years in the tax office systems will consequently register as inactive in 2022.

The fact that one d-number has the registration status inactive does not mean that the d-number has ceased to exist or is deleted.

Inactive d-numbers can be reactivated by institutions that have the authority to request d-numbers. The tax office reactivates inactive d-number if the holder searches for a tax deduction card or meet for ID verification on one of the 42 ID offices.

Questions and answers

Foreign employees

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