Continental shelf workers resident abroad

If you've got a Norwegian employer, you can obtain a tax deduction card in one of two ways:

• Your employer can apply for a tax deduction card electronically on your behalf.
• You can apply for a tax deduction card yourself.

If you have a foreign employer, you can obtain a tax deduction card through your employer reporting information on your employment circumstances to the Norwegian Tax Administration.

After we've received notification of the employment, you will receive a tax deduction notice with information about the type of tax deduction card that you have been issued with. You don't have to submit this tax deduction card to your employer, as your employer will retrieve it themselves from the Norwegian Tax Administration electronically by using your D-number.

You must have a tax deduction card even if you believe you're not liable to pay tax in Norway. You must therefore be certain that your employer deducts tax from your salary.

If it's likely that your income will not be liable for tax, your employer can apply not to deduct tax from your salary. If your employer's application for exemption from the obligation to deduct tax from your salary is rejected, they'll have to deduct tax even if you believe that you're not liable to pay tax in Norway.

As an offshore worker, you don't have to attend an ID control in order to obtain a tax deduction card

If the Norwegian Tax Administration decides you meet the conditions for receiving a tax deduction card, you'll be allocated a Norwegian D-number. If you already have a D-number, you must use this. Read more about D-number

What happens if I don't have a tax deduction tax?

If you don't have a tax deduction card, your employer must deduct 50 percent of your income. For January, your employer can use your tax deduction card from the previous year. Your employer pays the tax deduction to the tax authorities for you. If the tax deduction that's paid for you is too much, you'll be refunded the overpayment when you've received your tax assessment notice.

If you have several employers

If you have more than one employer, it's important to inform them whether they are your main employer  (the one you earn the most from) or not. This will ensure that the correct amount of tax is deducted for you.

Change tax deduction card or advance tax

Find out which employers have retrieved your tax deduction card

Personal allowance

The personal allowance is a general basic deduction from ordinary income. The personal allowance is a deduction you receive automatically. You'll not be able to see this in your tax return, but it's included in the basis for your tax calculation. 

Minimum standard deduction

The minimum standard deduction is a standard deduction for everyone who has an income. The total amount is pre-completed automatically based on the information that has been reported for you concerning your income. 

Twelfths (number of months)
If you were only liable to pay tax as a resident of Norway under Norwegian internal law for part of the year because your tax liability began or ceased during the year, or if you have limited tax liability in Norway, you must check that the number of twelfths entered in the tax return is correct. 

The number of twelfths is of importance for the minimum standard deduction, your personal allowance and bracket tax, among other things. More information on calculating twelfths.

Enter the number of months (twelfths) and the number of days in your tax return.

The standard deduction is a general income deduction for foreign employees. The deduction amounts to 10 percent of gross employment income, subject to a maximum of NOK 40,000. Note that a number of other deductions cease to apply if you decide to claim the standard deduction.

You can claim the standard deduction if you're not resident in Norway for tax purposes. Persons who work on the Norwegian continental shelf and live abroad are not tax resident in Norway. They are therefore always entitled to the standard deduction.

If you claim the 10 percent standard deduction, you can't claim deductions such as added expenses for board, lodging and travel at the same time. If your employer has covered your expenses for board, lodging and travel, and you've also claimed the standard deduction, the expenses will be taxable.

If both you and your spouse are entitled to the standard deduction, you can only claim the standard deduction if your spouse also claims it.

You must claim the deduction yourself in your tax return. More information about the standard deduction.

If you have to stay away from home overnight in connection with work, you may be entitled to a deduction for the extra expenses you incur in relation to board, lodging and home visits. It's a condition that the expenses are extra and that they're not covered by your employer.

If you choose to claim the deduction for commuters, you can't claim the standard deduction for foreign employees at the same time. 

Check whether you are a commuter and which deductions you are entitled to

Board and lodging

If you stay away from home overnight because of your job, you may be entitled to a deduction for your added expenses for food (board) and accommodation (lodging), etc. You must enter the deduction under in your tax return.

If your employer has covered your expenses (free board), the expenses will not be taxable if you've earned less than NOK 600,000. If you've earned more than NOK 600,000, free board will be taxable.

Deductions for travel expenses

You can claim a deduction for expenses for travel between your home and your meeting place/heliport that exceed NOK 22,700, and up to NOK 97,000. You'll be entitled to this deduction irrespective of your actual expenses or the mode of transport you use. The deduction is calculated based on the distance travelled. You must enter the deduction in your tax return.

If you travel out/home by air during a home visit, you can claim a deduction for your actual expenses instead of the distance-based deduction. The cost must be documented through ticket, receipt or other documentation from the airline.

If your employer has covered your expenses for board, lodging or travel, you won't be able to claim a deduction for these expenses.

Business travel

Business travel is travel between the helicopter base and the ship/offshore installation. Your employer covers your expenses for business travel. You're therefore not entitled to claim a deduction for your expenses for these travels.

If you meet the conditions for being considered a commuter, the first and last journey between your home and the helicopter base is considered business travel. If your employment changes, you'll have a new first and last journey assigned as business travel. This may for example be a service worker who's not on fixed rotation.

If you've got extended allowance entitlement, you may be entitled to claim a deduction for interest that you've paid on loans during the income year. More information on deductions for interest on debt.

If you've got extended deduction entitlement, you can claim child-care deduction for documented costs for the minding and care of children at home who are under 12 years of age during the income year.
The following conditions must be met:

• Your real home must be situated in another EEA Member State.
• If you have limited tax liability, 90 percent of the family’s total income must be liable for tax in Norway.

You may be entitled to child-care deduction of up to NOK 25,000 for a single child. You'll also receive NOK 15,000 for each additional child. More information on Child care deduction.

If you're resident in another EU/EEA country and have limited tax liability in Norway, you can claim to be taxed as if you were resident for tax purposes. The condition is that at least 90 percent of your income from employment, pension, disability benefits or commercial activity is taxed in Norway.

This means that you can claim most ordinary deductions. Among other things, you'll be entitled to the full standard minimum deduction/personal allowance that is otherwise limited based on how long you were resident in Norway during the income year. You may also be entitled to child-care deduction for the minding and care of children.

If you're married, your spouse's income must also be included in the assessment of whether or not at least 90 percent of your income is taxed in Norway. If you have shared children with a cohabiting partner, your partner's income must be included if you claim child-care deduction.

You must document that at least 90 percent of your income (including your spouse's income) is taxed in Norway.