The information in the tax deduction card
A tax deduction card is an electronic document that shows how much tax your employer should deduct from your salary before it’s paid to you. The amount your employer deducts is called “deducted tax” or an “advance tax deduction”.
The tax deduction card will be issued in December
Every year in December, the Tax Administration issues a tax deduction card that will apply for the next calendar year to all those who already have a tax deduction card. You’ll receive an email or text message to notify you that your tax deduction card is ready. Your employer retrieves your tax deduction card online. You do not have to give anything to your employer.
If you have not received a message to say 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 your income the year before and what we believe to be your likely income in the new year.
You must check the information in your tax deduction card
If the numbers are incorrect or are not pre-filled, you must change the tax deduction card. Incorrect numbers may lead to underpaid tax. It is especially important to change your tax deduction card if your personal circumstances have changed, or if you have had more or less income and debt.
Important information
- When you receive a salary: Check the numbers in the payslip that you get from your employer. The payslip may be sent to you online or on paper. You can also check which information your employer has reported to the Tax Administration.
- When you receive a pension: Check the numbers in the overview that you get from NAV. If there are others who pay a pension to you, check those numbers as well.
- When you have debt and/or wealth: Check the numbers that you get from your bank showing your debts, interest on debts, and any wealth.
You’ll find an overview over the numbers we use and where we get them with regards to your tax deduction card.
Important information about your tax deduction card
You’re responsible for providing the correct information in your tax deduction card, so that your employer deducts the right amount of tax from your income. Your employer retrieves your tax deduction card online. You do not have to do anything.
Log in and check the numbers in your tax deduction card. Make changes if you see any mistakes.
The tax deduction notice – information about your tax deduction card
When you receive a new tax deduction card, you’ll receive an information letter – also called a tax deduction notice – to show you the numbers we’ve used in your tax deduction card. You’ll find your tax deduction notice when you log in. If you’re not an online user, the tax deduction notice is sent to your registered address.
The difference between a table-based card and a percentage card
Table card
Most employees with a fixed salary will receive a table-based tax deduction card. The table-based card can only be used by your main employer (where you earn the most money). It cannot be used by other employers for the same period. Other employers must use the percentage rate that is stated on your tax deduction card.
How the table-based card works
When you have a table-based card, increasingly more tax is deducted the higher your income is. This means that as long as you have a table-based card and your employment or pension circumstances stay the same, you retain the same table number even if the salary/pension changes.
Percentage card
A percentage card has a fixed percentage rate that the employer uses to deduct tax. The percent is based on the income and deductions that are listed in your application for a tax deduction card.
How the percentage-based card works
Percentage deductions do not take changes in the relationship between income and deductions into consideration. It’s up to you to make the necessary changes when your income and/or deductions change.
You can read more about table-based cards and percentage-based cards.
When you earn NOK 70,000 or less per year
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.
When you receive benefits from Nav
If you’re receiving several benefits from Nav at the same time, you can only use the table-based card for one benefit – the benefit that gives you the highest income.
If your payslips indicate that the table-based card has been used for several benefits, you must let Nav know.
Nav must be notified which payments to use the table-based deductions for, and which payments to use the percentage-based deductions for.
Information film about the tax deduction card and tax deduction notice
In the film, we explain why it’s important that you check your tax deduction card and how you apply to change it.