The tax deduction card for 2025 is ready
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Form RF-1209
Application for tax deduction card for foreign employee
You must have a tax deduction card if you want to work in Norway. Here you can apply for a tax deduction card.
There are two types of tax deduction cards:
- A tax deduction card for the PAYE (Pay As You Earn) scheme
- An ordinary tax deduction card
Most foreign workers will receive a tax deduction card for the PAYE scheme. The PAYE scheme is a voluntary tax scheme. You can opt out of the scheme and pay tax after general Norwegian tax rules if this is more profitable for you. If you want to pay tax after general tax rules, you must tick the relevant box of the application for a tax deduction card. If you select taxation under general tax rules, you cannot rejoin the PAYE scheme this year. You can decide later by changing your tax deduction card later in the income year.
If you do not have an electronic ID, you must either
You must download and complete the form RF-1209 – tax deduction cards for foreign workers.
Once you have a Norwegian national identity number or D number,
you can send the application to:
Skatteetaten
Postboks 9200 - Grønland
0134 OSLO
If you do not have a Norwegian national identity number or D number
- you must book an appointment for an ID check.
See the overview of which tax offices carry out ID checks, and - download, complete and bring form RF-1209.
The form should be completed before you visit us.
You can ask your employer to apply for a tax deduction card for you.
Your employer cannot opt you out of the PAYE (Pay As You Earn) scheme. You can choose to opt out yourself later.
The tax deduction card is ready
The tax deduction card is normally ready within five working days. After you’ve applied for a tax deduction card, you’ll receive a notice with information about which tax deduction card you have. Your employer retrieves your tax deduction card electronically from the Norwegian Tax Administration.