Form RF-1102

Order, view or change your tax deduction card

Here you can order, check and/or change your tax deduction card.

If your personal circumstances, income, or expenses change, it’s important that you check and possibly change the numbers in your tax deduction card. If the numbers are wrong, you may underpay tax.

Choose what you want to do

Order tax deduction card

What you need to do

Make sure that you have at hand information about what you think you’ll have in income, expenses, wealth and debt from 1 January to 31 December in 2025.

Income – a payslip, documentation from Nav or others that pay your pension, that shows how much money you will earn. You can also enter what you believe your income will be.
Debt and wealth – Documents from the bank showing your debts, interest on debts and any wealth.

Your employer retrieves your tax deduction card from the Norwegian Tax Administration.
This means that you’ll not receive it by post to your home address.

After you have ordered a tax deduction card

Around five working days after ordering a new tax deduction card, you’ll receive a tax deduction notice that shows your specified income, expenses, wealth, and debt. You’ll find your tax deduction notice when you log in. If you’re not an online user, we’ll send the tax deduction notice to your registered address. You do not have to send anything to your employer.

Every year in December, you’ll receive a new tax deduction card, which your employer will retrieve. If you have not received information about your tax deduction card by 9 January, the Tax Administration may not have sufficient information to issue one. In that case, you can order a tax deduction card and enter the information yourself.

Foreign workers

If you’re a foreign worker, you can order your tax deduction card here.

If you earn less than NOK 100,000 (70 000 i 2024)

You can order a tax exemption card if you’ll earn less than NOK 100,000 (70 000 in 2024) during the year.

Check the tax deduction card

The numbers in your tax deduction card

The tax deduction card you receive in December has been issued using the numbers we already have. We’ve used your income and expenses from the previous year, as well as what we believe to be your likely income in the new year, as our basis.

What to do when you’ve logged in

Check and, if necessary, correct the numbers specifying what you’ve earned and deducted tax from January up until now.
This information is found on your latest payslip, or you can add up the amounts on all your payslips/pension payments.
Check and, if necessary, change the numbers for annual income, other income, and deductions. All amounts must be specified for the whole year and before deductions (gross amount).

You’ll find "Total assessed tax for 2025” at the bottom of the page.
If you’ve made any changes, and if this amount differs a lot from the crossed-out amount next to it, you should submit the changes.

Change the tax deduction card

The tax deduction card can be changed at any time during the year.

If you make changes after income has been reported to the Tax Administration

If you have a table card, it will be changed to a percentage card.

You’re responsible for checking that the deducted tax is the right amount. Remember that when your personal circumstances or your finances changes, this could mean you should make changes to your tax deduction card.

Before making changes, have the following at hand

Information about what you think you’ll have in income, expenses, wealth and debt from 1 January to 31 December.

Income – a payslip, documentation from Nav or others that pay your pension, that shows how much money you will earn. You can also enter what you believe your income will be.
Debt and wealth – Documents from the bank showing your debts, interest on debts and any wealth.

When you’re logged in, you must do the following

Check and, if necessary, correct the amounts specifying what you’ve earned and what tax you’ve had deducted from January up until the time you submit the changes.
This information is found on your latest payslip, or you can add up the amounts on all your payslips/pension payments.
Check and, if necessary, change the amounts for annual income, other income, and deductions. All amounts must be specified for the whole year and before deductions (gross amount).
Submit your changes.

When your employer has reported your salary for the first time in the relevant year, you’ll receive a percentage card, even if you usually have a table-based card.

You’ll be sent a new tax deduction card

You get a confirmation of your changes. The new tax deduction card you’ll find by logging in. If you’re not an online user, we’ll send the tax deduction card to your registered address.

Your employer is notified automatically and will get access to your new tax deduction card. You do not have to give anything to your employer.

It’s your responsibility

You’re responsible for checking that the deducted tax is the right amount. Remember that changes in income, expenses, wealth or life changes in general may be reason to change your tax deduction card. This may be especially important if you experience loss of income because you’ve been laid off or made redundant.

You cannot decide for yourself how much tax you’d like to pay each month. If you’d like to have more tax deducted than what is specified in your tax deduction card, you can ask your employer to do so. In that case, you do not need a new tax deduction card.

You can also

If the basis for the calculation on your tax deduction card is correct, but you still want the payer to deduct more tax, you do not need to apply for a new tax deduction card.

Talk to your employer/the payroll office, or alternatively Nav/your pension provider, and ask them to deduct more tax.

Your employer/pension provider is obligated to deduct more tax if you request it.

Nav, pension providers and all your employers will retrieve your tax deduction card electronically from the Tax Administration.

More than one employer

If you have a table-based card, you must ensure that the table-based deduction is used only by your main employer. This is the employer who pays most of your salary. You must talk to your employer to settle if they are the main employer or a secondary employer. This information is registered in your payroll system, not with the Tax Administration.

You can also change your tax deduction card to a percentage card. To do so, you must be logged in to your tax deduction card.

With a percentage card, all your employers can use the same tax deduction card. When your personal circumstances or finances change, it’s especially important that you update your tax deduction card when it’s a percentage-based card. This is to avoid underpaid tax.

Different benefits from Nav

If you’re paid several different benefits from Nav in the same period, you must contact Nav and make sure that they only apply the table-based deduction on one of the benefits. Another option is to change your tax deduction card to a percentage card, so that all your benefits have the same deduction. To do so, you must be logged in to your tax deduction card.

More about Nav’s tax deductions.

Specific information for

Find information about what you must check in your tax deduction card and how to change it.

Advance tax

If you run your own independent business (a sole proprietorship), are a partner in a general partnership or have other income or wealth that is not subject to withholding tax, and you pay advance tax, you can change your advance tax. You can also ask to be charged advance tax if you have not paid advance tax before.

You’re a cross-border commuter if you

live in a Swedish or Finnish municipality that borders Norway
work in a municipality in Norway that borders the country where you live

All cross-border commuters receive a tax return from Norway.

As a cross-border commuter, you are not liable to tax in Norway. You are tax liable in the country where you live. However, most cross-border commuters are members of the Norwegian National Insurance Scheme and have to pay contributions.

How to get a tax deduction card

If you’re a cross-border commuter, you must contact the Norwegian Tax Administration and document that you meet the requirements for being classified a cross-border commuter. Once you've done this, the Tax Administration will issue a tax deduction card for 7,7 percent, which is the national insurance contribution you have to pay.

Your employer retrieves your tax deduction card directly from the Tax Administration. You’ll receive information about your tax deduction card, a tax deduction notice, which will be sent to the address that's registered for you in the National Registry. You do not have to give anything to your employer.

Benefits and remunerations from Nav

The cross-border commuter provisions only apply to employment income. If you receive benefits or remunerations from Nav, or benefits or remunerations from your employer that are refunded by Nav, this income will usually be liable for tax in Norway. In this case, you must contact the Norwegian Tax Administration to get a new tax deduction card.

Exemptions from membership in the Norwegian National Insurance Scheme

By default, the Tax Administration assumes that cross-border commuters who work in Norway are members of the Norwegian National Insurance Scheme. If you work in other countries than Norway, you’re probably a member of an insurance scheme in your country of residence. In that case, you need to contact Forsäkringskassan (Sweden) or Pensionsskyddscentralen/Eläketurvaskeskus (Finland) to have your membership clarified.

If you’re not going to be a member of the Norwegian National Insurance Scheme, the national insurance authority in your home country must send a confirmation to Nav. The Tax Administration will then receive a notification about this from Nav electronically. A1 and/or other forms from other countries’ authorities are not sufficient documentation to exempt you from paying national insurance contributions.

Download, complete and submit RF-1102: