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.

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National identity number or D-number

When you apply for a tax deduction card for the first time you are given a registration number: a D-number or national identity number. The number is stated on your tax deduction card and is used to identify you to the authorities. When you open a bank account in Norway, you must give this number to the bank. You should have a bank account in Norway into which your employer can pay your wages and to which the authorities can later transfer any excess tax deducted.

You must use the D-number or national identity number every time you come to Norway to work. You must also state the number when applying for a new tax deduction card.

In Norway, national identity numbers and D-numbers are used extensively to identify inhabitants and in order to ensure that the authorities can identify individual inhabitants with certainty.

Everyone who resides in Norway is assigned a unique national identity number. The national identity number consists of 11 digits, the first six of which consist of the person’s date of birth.

Foreign nationals who come to Norway to work for less than six months are not given a national identity number. Instead, they are given a so-called D-number. These numbers are similar in structure to national identity numbers, but the first digit is increased by four.

If you have not previously been given a D-number, you will be assigned a D-number when you request a tax deduction card. You must present ID (passport or approved ID card). Once you have a D-number, you must use the same number in all contexts where your national identity number or D-number is requested.

If you are going to stay in Norway for so long that you are deemed to be resident here pursuant to the Act relating to the National Population Register, you will be assigned a national identity number. If you have previously been assigned a D-number, you will only use the national identity number thereafter.

 

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