Everyone who works in Norway must have a tax deduction card and a Norwegian identification number (D number or national identity number).
If you’re new in Norway, you generally have to go to a tax office to undergo an ID control in connection with your application for a tax deduction card. If you have a Norwegian national identity number, you can usually apply for a tax deduction card without attending in person.
By answering a few questions, you’ll learn how to apply for a tax deduction card and whether you have to undergo an ID control.
What happens if you do not have a tax deduction card?
If you do not have a tax deduction card, your employer must deduct 50 percent of your income. For January, the employer can use the same tax deduction card as for the preceding year. Your employer pays the deducted tax to the tax authorities on your behalf. If you’ve paid too much tax, you’ll be refunded any excess amount after you’ve received your tax assessment notice.
Do you have several employers?
For people who fall under the PAYE scheme (Pay As You Earn), a fixed rate is deducted by both your main employer and secondary employer.
If you do not fall under the PAYE scheme, have more than one employer and a table-based tax deduction card, it’s important to make them aware which of them is your main employer (where you earn most) and which is a secondary employer. In this way, you ensure your tax is correctly deducted.