All foreign workers who work in Norway must have a tax deduction card. Here you'll find information about how you can obtain a tax deduction card.
Do you have a Norwegian employer?
If you have a Norwegian employer, you can get your tax deduction card in two ways:
1. Your employer can apply for a tax deduction card on your behalf
2. You can apply for a tax deduction card yourself
If you have a Norwegian national identity number/D number and electronic ID, you can apply electronically. If not, you must submit a paper application.
Most foreign workers must undergo an ID control before they receive a tax deduction card – read more about this below. After an ID control, you`ll receive a tax deduction notice with information about which tax deduction card you have. You do not have to deliver this to your employer. Your employer will retrieve your tax deduction card from the Tax Administration electronically by using your Norwegian identification number.
Do you have a foreign employer?
If you have a foreign employer, you can obtain a tax deduction card when your employer reports information about conditions of your employment to the Norwegian Tax Administration.
After we've received notification of the employment and you have undergone an ID control (if necessary), you'll receive a tax deduction notification with information on the tax deduction card that you have been issued with. You don't have to submit this to your employer. Your employer will retrieve your tax deduction card from the Norwegian Tax Administration electronically using your Norwegian identification number.
You must obtain a tax deduction card even if you believe you aren't liable for tax in Norway. You must therefore be certain that your employer deducts tax from your salary.
If it's likely that your income in Norway won't be taxable, your employer can apply to not deduct tax from your salary. If the application for exemption to deduct tax from your salary is rejected, they will have to deduct tax even if you believe that you aren't liable to pay tax in Norway.
You must have undergone an ID control and have a Norwegian identification number
In order to be issued a tax deduction card, the Norwegian Tax Administration must have checked your identity and that you have a Norwegian identification number.
Are you a foreign citizen without a Norwegian identification number? If the Norwegian Tax Administration concludes that you meet the conditions for obtaining a tax deduction card, you'll also be assigned a Norwegian identification number.
When you undergo an ID control the first time you apply for a tax deduction card, you have to go to one of the selected tax offices.
1. Application form
You must submit application form RF-1209. You can download the form and print it out in advance. If your employer has applied electronically on your behalf, you don't have to submit this form.
2. Identity documents for ID controls
The identity documents that you have to present will depend on your citizenship and the basis for your residence in Norway. Read more about ID controls
3. Proof of lawful residence in Norway
If you are a citizen of a country outside the EU/EEA/EFTA, you must present a residence card that shows that you have a residence permit with the right to work.
4. Proof that you need a tax deduction card
This could for example be an employment contract or a written offer of employment. If you are linked to a manpower agency or similar, you must present confirmation of the assignment.
If you have a Norwegian identification number (D number or national identity number), you must say so when you apply for a tax deduction card.
If you have a Norwegian national identity number and reside in Norway, you'll normally only have to apply for a tax deduction card the first time you need it. After that, you'll automatically receive a tax deduction card in mid-December every year. If you have a Norwegian national identity number, but are not resident in Norway, you'll normally have to apply for a tax deduction card each time you come to Norway to work.
If you already have a D number, you must apply for a new tax deduction card for each calendar year. If your D number is active and you've already gone to a tax office for an ID control, you don't have to complete another ID control to get a tax deduction card. In this case, you can send or hand in an application for a tax deduction card for foreign citizens to the tax office. If you're returning to Norway in order to work and you haven't paid tax in Norway during the past two years, you'll have to report to a tax office for a new ID control.
If you are returning to Norway in order to work and you haven't paid tax in Norway during the past two years, you'll have to report to a tax office for a new ID check.
The following persons are exempt from the requirement to report for an ID control:
- Foreign board members of Norwegian companies who are liable to pay tax in Norway
- Persons receiving wages from the Norwegian State for work performed abroad who are liable to pay tax in Norway
- Persons resident abroad who are receiving a pension from Norway and who are liable to pay tax in Norway
- Foreign citizens who only work on the Norwegian continental shelf
- Seafarers working on a NIS/NOR vessel who are tax resident abroad
- Persons who have previously reported for an ID control and who have an active D number.
Those who for some reason find it difficult to go to a tax office and prove their identity in order to apply for a tax deduction card can apply for an exemption from the duty of attendance. They must send a written application to the tax office with a certified copy of their passport/valid ID document, a copy of their employment contract with information on the duration and reason for their stay to be granted exemption. They must also fill in the application for a tax deduction card for foreign citizens (you'll find a link to the form in paper format at the bottom of the page) and explain why it's difficult to undergo the ID control at the tax office.
What happens if you don’t have a tax deduction card?
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 you are deducted too much tax, you'll be refunded the overpayment when you have received your tax assessment notice.
Do you have more than one employer?
For those who fall under the PAYE scheme, a fixed percentage is deducted from both the main employer and the secondary employer(s).
For those who do not fall under the scheme, have table cards, or have more than one employer, it`s important that you make them aware of who is the main employer (the one who pays you the most) and who is the secondary employer(s). This ensures the correct tax deduction.
Note that special rules apply if:
If you are self-employed (sole proprietorship), a partner in a general partnership or have other income or wealth that is not subject to withholding tax, you must pay advance tax.