Films about the tax deduction card, tax return, the tax assessment and PAYE (Pay As You Earn)

Here you’ll find short films about the tax deduction card, the tax return, the tax assessment and the voluntary tax scheme PAYE (Pay As You Earn). These films have been made for foreign workers.

The tax deduction card

Everyone who works in Norway must have a tax deduction card. It shows how much tax your employer must deduct from your salary.

When you’re applying for a tax deduction card for the first time, you usually receive a table-based card. This means that your tax will be deducted according to a table, for example, table 7100, 7101 or another table. The table number shows your employer which table they must use to calculate your tax. The table number is based on many different factors, not only the salary you earn. This means that you may get a different table than your friends or colleagues who earn the same as you. However, the type of tax deduction card you have will not affect the total amount of tax you end up paying. The tax you pay every month is only a provisional tax deduction. We calculate your final tax the year after you’ve worked, when we’ve received information about everything you earned and owned in that particular year. 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.

The table-based card also contains a percentage rate. However, this percentage rate is usually used only to deduct tax from your overtime pay and other income that you receive from employers who are not your main employer.

If you change your tax deduction card after you’ve received your first salary or payment, you’ll receive an entirely percentage-based card instead of a table-based card.

If you’re part of the tax scheme PAYE (Pay As You Earn), your tax is settled when your salary is paid. You’ll only receive a receipt for PAYE tax showing the amount of tax you paid in Norway last year.

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Learn more about tax deduction cards, exemption cards and advance tax

The tax return and the tax assessment (general tax)

General tax in Norway is calculated according to a tax percentage that varies based on how much you earn during the year. You’ll receive a tax return in March or April every year. The tax return is meant to show what you owned and earned in Norway and abroad in the previous year. You’re responsible for checking that the amounts stated in the tax return are correct. If you find any errors or if anything is missing in the tax return, you must make the necessary changes and submit it. The deadline for submitting your tax return is 30 April. If you do not submit the tax return by the deadline, we’ll consider it submitted with the pre-filled information.

After we’ve processed your tax return, you’ll receive a tax assessment notice. The tax assessment notice will show whether you’ve paid too much or too little tax. If you have paid too little tax, you must pay back what you owe. If you have paid too much tax, you’ll receive a refund. Most people receive the tax assessment in July, but you can also receive it between August and November. We cannot give you a date on which you’ll receive your tax assessment notice. If you have an electronic ID, you’ll receive an SMS or email when the tax assessment is ready. If you do not have an electronic ID, you’ll receive your tax assessment notice by post.

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Learn more about the tax return and the tax assessment:

PAYE (Pay As You Earn) (simplified tax scheme)

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. Under this scheme, you’re taxed at a fixed percentage that your employer deducts from your salary. You’ll not receive a tax return or a tax assessment notice. Instead, you'll receive a receipt for PAYE tax in the summer after the income year. The receipt shows how much salary and tax your employer has reported to the Tax Administration

If you do not want to join the PAYE scheme, you can opt out of the scheme and pay tax according to general tax rules.

To see the subtitles, you must click on the CC button located in the lower right corner.

Learn more about the PAYE scheme:

The tax return for self-employed persons and businesses

If you run a business in Norway, there are special rules. Watch the film about the tax return for self-employed persons and businesses.