Information about tax in Norway for foreign workers

Here you’ll find information about tax in Norway. You’ll find out how the tax system works, and what a tax deduction card, tax return and tax assessment is. You’ll also find information about the voluntary tax scheme PAYE (Pay As You Earn) for foreign workers. 

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. 

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.  

When you’re part of the PAYE scheme, you’re taxed at a fixed percentage that your employer deducts from your salary. The tax has already been deducted when you receive your salary. You will not receive a tax return or a tax assessment notice. 

You must have a tax deduction card when you’re part of the PAYE scheme.

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: