Working and paying tax – what you need to know as a young person
If you have a summer job or a permanent job, you'll need an exemption card or a tax deduction card.
Does this apply to me?
This page is for you who are young and have a summer job or a permanent job.
If you earn NOK 100,000 or less during the year, you can have an exemption card and you will not have to pay tax on your salary.
If you earn more than NOK 100,000 in a year, you must have a tax deduction card.
Remember that it's not just your salary that counts when deciding if you need an exemption card or a tax deduction card. Everything you earn during the year counts – like interest from keeping money in the bank, holiday pay from last year that’s paid this year, or income from cryptocurrency.
What you need to do
If you do not have an electronic ID (BankID or MinID), you must order it. You need BankID or MinID to:
- order, view or change your tax deduction card if you need to.
- view your exemption card, if you have one, and to split the exemption card if you have more than one job.
If you earn less than NOK 100,000 in a year, you can have an exemption card
The exemption card tells your employer that they should not deduct tax from your salary.
You will automatically receive an exemption card from and including the year you reach the age of 13, if you earned less than NOK 100,000 last year. Your employer retrieves your exemption card, you do not have to do anything. If you had a tax deduction card last year, but need an exemption card this year, you must order an exemption card.
If you earn more than NOK 100,000 and do not have a tax deduction card, your employer will deduct 50 percent tax from your salary.
Read more about tax deduction cards
If you have more than one job, you must enter how much you believe you will earn from each employer. The employers must retrieve your exemption card online before you can split it.
- If you do not enter how much you believe you'll earn from each job, one of the employers will deduct 50 percent tax automatically.
- If you enter less than you will actually earn on one of the jobs, they will deduct 50 percent of salary exceeding the amount you have entered.
If you have a tax deduction card, you do not need to split your salary between employers.
Log in to split the exemption card between several employers
The year after you worked, you'll receive a tax return. This applies whether you had an exemption card or a tax deduction card.
The tax return provides an overview of how much you've earned and how much tax you've paid. The tax return is only a provisional calculation of your tax. You must check that everything is correct before you submit.
After processing your tax return, we'll send you a tax assessment notice.
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.
We’ll let you know when your tax assessment is ready.
Remember to check during the year
To avoid underpaid tax, you must remember to check and, if necessary, update your tax deduction card, to make sure the information in it is as correct as possible.
If you have an exemption card and have earned close to the limit of NOK 100,000, it's a good idea to order a tax deduction card to avoid having to pay 50 percent tax.
We'll send you a text message when you're getting close to the limit of NOK 100,000.
Learn about your rights
It's important that you're familiar with your obligations and rights when you have a job:
- when and how long you're allowed to work
- what age limits apply for different jobs
- what your employment contract must include
- what you're entitled to when it comes to sickness benefit and holiday pay
Read more about employment relationships and employment contracts
Specific information if you
Children under the age of 13 can earn up to NOK 10,000 tax free in an income year.
It's the parents or legal guardians who must order an exemption card or a tax deduction card.