Information for foreign employees: About tax, tax deduction cards and tax returns

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This brochure contains information intended for those who work in Norway for a Norwegian employer. It contains information that you will need when working in Norway.

If you are coming to Norway to work for a Norwegian employer, you must pay tax in Norway on all your earnings in Norway. After you have arrived in Norway, you must contact the tax office or Service Centre for foreign workers in order to obtain a tax deduction card.


What do I do if the tax deduction card results in incorrect tax withholding?

Perhaps you have a different tax withholding than colleagues in the same situation as you? If you want to find out whether your tax deduction card is incorrect, you can apply to change the card. You can fill in the form "Application for a tax deduction card for foreign citizens"- RF-1209 again, providing any new information, or use the form "Application for a new or changed tax card/advance tax" (RF-1102).

If you have received PIN codes from the Tax Administration, you can apply for a new tax deduction card online at

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