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 under point 4 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
- download and complete form RF-1209.
If you have a Norwegian national identity number or D number, you can send the application by post to:
I have a Norwegian national identity number or D number
Postboks 9200 - Grønland
If you do not have a Norwegian national identity number or D number, you have to book an appointment for an ID check. These tax offices perform ID check. Download, complete and bring form RF-1209. Please fill in the form before you go to your appointment with us.
I do not have a Norwegian national identity number or D number
- or get your employer to apply for you. The employer can apply for you regardless if you have an electronic ID or not. If your employer applies for a PAYE tax deduction card for you, he or she cannot opt out of the scheme on your behalf. You can opt out 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 tax deduction notice with information about which tax deduction card you have. You do not need to deliver the tax deduction card to your employer. Your employer retrieves your tax deduction card electronically from the Norwegian Tax Administration.