Coronavirus - important information from the Tax Administration

D number

A D number is a temporary identification number which can be assigned to foreign persons who'll generally be resident in Norway for less than six months.

Exceptions apply for continental shelf workers and seafarers. They will be assigned a D number even if they work for more than six months.

A D number consists of 11 digits, of which the first six digits show the date of birth, but the first digit is increased by 4.

If you don't meet the conditions for being assigned a national identity number, you may be assigned a D number if you can justify the need for one. A number of public and private sector organisations can order a D number on your behalf, including the Brønnøysund Register Centre, NAV and banks. The organisations that can order a D number are connected to who is entitled to be assigned a D number.

The Norwegian Tax Administration only orders D numbers for those who are liable to pay tax in Norway and are required to have a tax deduction card.

Right to receive a D number

You may be entitled to a D number if you are: 

  • liable to pay tax or contributions in Norway
  • an asylum-seeker or a person with a valid residence permit
  • covered by a scheme which is administered by NAV or HELFO
  • a role holder in a legal entity, e.g. a board member in a company
  • a rights holder in the land registry, e.g. as the owner of a house.
  • The tax office - for persons who are liable to pay tax or contributions.
  • The tax office - when a foreign employee works in Norway for a foreign company and is exempt from the obligation to report in person for an ID check.
  • NAV - for EEA jobseekers and recipients of national insurance benefits.
  • Banks, financial institutions and insurance companies - for business relationships with Norwegian banks or other financial institutions.
  • The Norwegian Central Securities Depository (VPS) - in connection with the set-up of a VPS account.
  • The Brønnøysund Register Centre - for registration in the Register of Business Enterprises, the Register of Legal Entities or the Register of Mortgaged Movable Property.
  • The Norwegian Mapping Authority - as the cadastral authority for the registration of real property.
  • The Norwegian Health Economics Administration (Helfo) - for asylum-seekers and NATO personnel who need a general practitioner.
  • The Directorate of Immigration, the Police Immigration Unit and the Norwegian Immigration Appeals Board - for asylum-seekers in connection with the registration of applications for protection and for other persons with a valid residence permit.
  • The Ministry of Foreign Affairs - for foreign embassy staff or foreign citizens in international organisations and intergovernmental convention bodies with a registered office in Norway which have registered with and been accepted by the Ministry of Foreign Affairs under Sections 1-4 and 1-5 - first to third paragraphs - of the Immigration Regulations.

ID checks

The organisation that orders the D number decides whether or not you have to undergo an ID check in order to obtain a D number. If this organisation requires your identity to be checked, you must report to a tax office for an ID check. The Norwegian Tax Administration carries out the ID check on behalf of everyone who orders a D number.


Once the ID control is complete, you'll receive confirmation that you've been assigned a D number.

Your D number must be active

A new feature for 2017 is that all D numbers are set to “inactive” in the National Registry five years after they are assigned.  The setting of a D number to “inactive” doesn't mean that the D number is discontinued or deleted.

Public and private sector organisations  with the authority to order D numbers can reactivate your D number. If you have an inactive D number, you can also take it upon yourself to report to one of 42 selected tax offices and ask for your D number to be reactivated.

If you have a D number and you want to change your address

You can register or change your residential address in Norway or your postal address in Norway and/or your postal address in your home country. You can also choose which of these addresses you want your post sent to.