Everyone who works in Norway must have a tax deduction card. The tax deduction card shows how much tax your employer must deduct before paying your wages. The amount your employer deducts is called tax withholding or payroll withholding tax and it is a prepayment of the tax the tax authorities estimate you will have to pay. The final stipulation of tax takes place in the year following the income year.
In order to be able to calculate the correct tax deduction, the tax office must have information about how much you think you will earn in Norway and how long you intend to stay here.
To obtain a tax deduction card, you must go to the tax office and show proof of your identity. Take along the following:
- Application for a tax deduction card. Fill in the form RF-1209 and submit it to the tax office.
- Your employer can apply for a tax deduction card on your behalf.
- A valid passport. Foreign nationals must present a valid passport with photo and mention of nationality and gender. EU/EEA/EFTA citizens may present a national ID card with photo and mention of nationality and gender. For Nordic nationals it is sufficient to present a valid driving licence together with an extract from the national identity register in your residence country, showing nationality and gender. The extract must be no more than three months old and it must be signed and stamped.
- Employment contract or a written offer of employment.
- Residence card showing permission to reside in Norway with a right to work (this applies to non-EU/EEA/EFTA citizens).
If you have a Norwegian D-number or a national identity number you must inform the tax office.
It is also important that you provide the tax office with the address at which you receive mail and that you notify the tax office when you change your address. If you return to your home country before you have received your tax return and/or tax settlement notice, it is important that you inform the tax office and the tax collection office of your residential address in your home country.
The tax deduction card is valid for one income year (calendar year). If you work in Norway from 1 November in one year until 30 March the year after, you will first be given a tax deduction card for the months of November and December and then a new card for the months of January, February and March.
You must apply for a new tax deduction card for every income year. You do this by filling in the form RF-1209.
Your employer cannot deduct less tax than stated on the tax deduction card. Your employer will obtain your tax deduction card from the Tax Administration online. You will receive information on your tax deduction card (a tax deduction notice) at your registered address in the National Register. You are not to hand over anything to your employer.
If you do not apply for a tax deduction card, your employer must deduct 50 per cent of your income. For January, your employer can use the same tax deduction card as for December the year before.
The employer pays the tax to the tax authorities. Any excess tax that has been paid will be refunded when your tax return for income and wealth tax has been processed and the tax assessed. Tax deduction cards contain no information about residence permit and are not proof of the right to work in Norway. Your employer has an independent responsibility for ensuring that you are entitled to work in Norway. Any questions must be addressed to the immigration authorities (Directorate of Immigration/UDI).