The information in the tax deduction card
The tax deduction card shows how much tax your employer or payer should deduct from your income before it’s paid out. This is called a deduction of tax or advance tax deduction.
Your new tax deduction card will be issued on 15 December
Every year, the Tax Administration issues a new tax deduction card for the next calendar year to everyone who has a tax deduction card. You’ll be notified by email or text message when your tax deduction card is ready. If you do not have an electronic ID, the tax deduction card is sent to your registered address. Employers and other payers are required to retrieve your tax deduction card online. You do not need to submit anything to your employer.
If you’ve not been notified that your tax deduction card is ready, there may be information we do not have about you, or you may previously have had an exemption card. Log in and order a tax deduction card.
The numbers in your tax deduction card
The numbers in your tax deduction card are based on the income, expenses, wealth, and debt you had in the previous year, as well as what we believe is likely for you in the year to come.
We get these numbers from various sources.
- Salary: The payslip you receive in December shows how much you have earned in total throughout the year. Please ensure that it corresponds with your tax deduction card. If you anticipate an increase or decrease in your salary, you should update your income information. You can also check which information your employer has reported to the Tax Administration.
- Pension: Verify the numbers provided in the overview from NAV or any other entity that pays your pension.
- Debt and/or wealth: Check the numbers that you receive from your bank showing your debt, interest on debt, and any wealth.
- Sickness benefits, unemployment benefits, parental benefits and other benefits from NAV: Check the numbers you receive in the overview from NAV.
View an overview of the numbers we use and where we retrieve the numbers from when we create your tax deduction card.
Check the information in your tax deduction card
If anything is incorrect, you must change your tax deduction card. The tax deduction card is not automatically updated if something changes in your personal finances or if the interest rates change. Therefore, it’s important that you check the tax deduction card, especially if your personal circumstances have changed or if you have gained or lost income and debt.
Incorrect numbers may lead to underpaid tax.
Essential information about the tax deduction card
In the case of table-based deductions, the employer or payer should deduct tax according to a specified table. In the case of percentage-based deduction, the tax is deducted based on a fixed percentage rate. See information on when it’s best to use table-based deductions or percentage-based deductions.
If you have multiple employers or payers, it's only your main employer who should deduct tax according to a table-based deductions. If you notice that other employers or payers are using table-based deductions, you need to let the relevant party know that they must use percentage deductions.
If you receive multiple benefits from NAV, table-based deductions should only be applied to the benefit from which you receive the highest income. If you observe that table-based deductions are used on multiple benefits, you must inform NAV.
An exemption card is a tax deduction card stating that your employer should not deduct tax if you earn NOK 70,000 or less during the year.
What do you need to do regarding your tax deduction card?
- When you run a business, you must pay advance tax based on expected profit.
- If you’re self-employed and have employees, you’re obliged to withhold taxes from their wages and retrieve their tax deduction cards online.