Information for foreign workers about tax, moving and identification numbers

Here you’ll find information about the taxation system in Norway, what the tax deduction card, tax return, and tax assessment is, the PAYE (Pay As You Earn) scheme, D numbers and national identity numbers, and what you must do if you’re moving to, in or from Norway.

Important information

Why we pay tax

The welfare benefits we have, such as schools, hospitals and elderly care, cost money. We all contribute to our welfare benefits by paying tax, but not everyone pays the same amount of tax. If you earn a lot, you pay more tax. If you earn less, you pay less tax.

How the tax system works in Norway

As a foreign worker in Norway, you can choose between two ways of paying tax: 

  • through the general tax scheme 
  • through the PAYE scheme 

When you start working in Norway, you can choose how you want to pay tax. Most foreign workers who are new in Norway will automatically become part of the PAYE scheme when they apply for a tax deduction card. 

There may be a difference in how much tax you pay in the two tax schemes. You must check which scheme suits you.  

The general tax scheme

There are three steps in the general tax scheme: First, you apply for and get a tax deduction card, then you get and check your tax return, and finally you’ll receive your tax assessment notice.

The tax deduction card is an overview of how much tax you’re paying now. Everyone who works in Norway must have a tax deduction card. If you do not have a tax deduction card, you must apply for one.  

Apply for a tax deduction card 

The tax deduction card also shows your employer how much tax they must deduct from your salary. Your employer retrieves your tax deduction card directly from us. Remember that the tax you pay every month is only your provisional tax. We calculate your final tax the year after you’ve worked. 

There are two types of tax deduction cards: Percentage-based and table-based cards. The type of tax deduction card you have does not affect the amount of tax you pay. What affects the amount of tax you pay, is: 

  • how much you earn 
  • how much you own 
  • how much debt you have

See the tax deduction card film if you want to learn more:

To see the subtitles, you must click on the CC button and choose language.

The tax return is an overview of what you earned and owned last year, both in Norway and abroad. We’ll send you a pre-filled tax return every year in March or April, and we ask that you check that the information in it is correct. If any information is incorrect, you must change and submit the tax return. 

The deadline for submitting your tax return is 30 April. If you do not submit the tax return by the deadline, it'll be considered as submitted with the pre-filled information.  

We use the information in your tax return to calculate your final tax. 

Check your tax return.

After we and you have checked that the information in your tax return is correct, you’ll get a tax assessment notice. This your final tax assessment. If you’ve paid too much tax, you’ll receive a refund. If you’ve paid too little tax, you must pay what you owe.  

Most will receive their tax assessment notice between April and June, while others will have to wait until the autumn. Everyone will receive their tax assessment notice before 1 December. We cannot tell you exactly when you’ll receive your tax assessment notice. If you have an electronic ID (BankID or MinID), you’ll be notified by SMS or email when your tax assessment notice is ready. If you do not have an electronic ID, you’ll receive your tax assessment notice by post.  

See the tax return and tax assessment film if you want to learn more:

To see the subtitles, you must click on the CC button and choose language.

PAYE (Pay As You Earn)

Most foreign workers who are new in Norway will automatically become part of a voluntary tax scheme called PAYE (Pay As You Earn) when they apply for their tax deduction card.   

You must have a tax deduction card  

Apply for a tax deduction card 

If the PAYE scheme does not suit you, you can opt out and join the general tax scheme instead. You can opt out of the PAYE scheme in two ways: 

If you opt out of the PAYE scheme, you cannot re-join the scheme for the same income year.

 


Read more about PAYE (Pay As You Earn)

Moving and identification numbers

When you move, you must always report the move to us. Here you’ll find information about how to do so. 

If you’re from an EU/EEA country 

If you’re from an EU/EEA country and are going to live in Norway for more than 6 months, you must report a move to Norway.

  • If your report of a move to Norway is approved, you’ll be registered as resident in Norway and you’ll be sent a national identity number by post.  
  • If your report of a move is not approved, you’ll not receive a national identity number. If you already have a D number, you’ll continue to use that.  

Citizens from EU/EEA countries do not need a residence permit to live and work in Norway, but they must apply to the police for a registration certificate if they’re going to stay in Norway for more than three months. A registration certificate is not a residence permit. In some special cases, citizens from EU/EEA countries may still receive a residence permit from UDI. Then the same rules that apply to citizens from countries outside of EU/EEA apply to them when it comes to residency in Norway.  

If you’re from a country outside of the EU/EEA 

If you’re from a country outside the EU/ EEA and have a residence permit from UDI, then UDI will let us know about this.  

We’ll then decide whether you’ll be registered as a resident in Norway, based on the type of residence permit you have.  

Generally, you do not have to do anything to report a move to Norway.  

You’ll receive a letter from us when we’ve processed your case. 

If you’re a family member of an EU/EEA citizen or employed by an EU/EEA-based enterprise on assignment in Norway, the same rules that apply to EU/EEA citizens will apply to you.  

If you move to a new address in Norway, you must let us know. We need your correct address to send you important information.  

  • If you have a national identity number, you can report a move to a new address to the Tax Administration and Posten (the Norwegian postal service) at the same time. 

If you’re moving out of Norway for more than 6 months, you must report a move from Norway.  

This only applies if you’re registered as a resident in Norway and you have a national identity number. If you have a D number and you’re not going to stay in Norway any longer, you should register your foreign postal address so we can get in touch with you if we need to. This can, for example, be in connection with the tax return or pension payments. 

If you’re moving to another Nordic country (Sweden, Denmark, Finland or Iceland), you do not need to notify us. Instead, you report your move to the Nordic country you're moving to. 

An identification number is a unique number that’s used to identify you and give you access to many services in Norway.  

There are two types of identification numbers:  

  • D number  
  • national identity number 

Read more about identification numbers in Norway. 

You cannot apply for a national identity number or a D number.  

You’ll receive a national identity number if you report a move to Norway and your notification of a move is approved.  

If your notification of a move is not approved, you will not receive a national identity number. If you’re working in Norway for a short period and you need a tax deduction card, you may be entitled to a D number. 

National identity numbers and D numbers 

The national identity number gives you access to all services in Norway, while a D number gives you access to most services in Norway.  

This means that there are some services you’re only entitled to if you have a national identity number. For example, you’re entitled to healthcare with a D number, but to be entitled to a general practitioner, you must have a national identity number and be registered as a resident in Norway.  

There are still many services you’re also entitled to with a D number. For example, you can use either a national identity number or a D number to get an electronic ID and get access to public services online, such as the Tax Administration’s online services. 

See also