Table-based deductions and percentage deductions for tax deduction cards
Your employer will deduct tax according to information in your tax deduction card, either by table (table based) or by percentage (percentage card).
When the tax deduction cards are sent out in December, most employees with a fixed salary will receive a table-based tax deduction card.
You'll receive a percentage-based tax deduction card if you
- receive pension benefits that entitles you to tax deductions, or
- receive several types of pension benefits, for example other pension and early retirement pension (AFP), or
- have a combination of salary and pension income, or
- have large deductions (debt interests, travel deductions, parental allowances etc.)
If you change your tax deduction card in February or later, we'll change you tax deduction card from table-based to percentage-based. You can also tick the box to indicate that you need a percentage-based tax deduction card if you change your tax deduction card.
You can find which table number or percentage rate is used for your deductions on your payslip and tax deduction card.
The difference between a table card and a percentage card
- A table card is based on the relationship between income and deductions. The higher your monthly income is, the higher the tax deduction. The table is based on the relationship between income and deductions in order to reduce the risk of you paying too little or too much tax. You must make sure that both the taxable incomes and deductions are listed with the correct amount. To avoid underpaid tax, it's important that only your main employer uses the table card. Employers other than the main employer must make a percentage card deduction.
If you receive several benefits from NAV during the same period, it's important that table-based deductions are only used for tax deductions in one of the benefits. Here you will find information on how to change from table-based to percentage deduction with NAV.
- 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. Percentage deductions do not take changes in the relationship between income and deductions into consideration. If you have a higher or lower income or larger or smaller deductions than what is listed on your application, you might pay too little or too much tax.
If you have a table-based tax deduction card, NAV will deduct taxes according to the table if the table is listed on the relevant benefit from NAV on your tax deduction notice.
NAV can also deduct taxes according to a table if the table is listed with the code for main income, even if a percentage-based deduction is listed with the code for tax deductions for sickness benefit, maternity benefit or other benefits.
If NAV receives a table:
- the table-based deduction will always be used if you .
- the table-based deduction will always be used if you receive work assessment allowance or unemployment benefit.
If you receive several benefits from NAV during the same period, it’s important that table-based deductions are only used for one of the benefits. You can also order a percentage-based card, in which case the same percentage will be used for deductions on all benefits.
Seafarers that are resident abroad do not receive a tax deduction card. Specific deduction tables have been introduced for seafarers who are liable to pay tax under section 2-3, subsection 1, letter h of the Taxation Act (in Norwegian only):
- 0100 Deduction table Class 1
For tax on seafarer's income with 10 percent standard deduction, 30 percent seafarer's allowance.
- 0101 Deduction table Class 1
For tax and national insurance contributions on seafarer's income with 10 percent standard deduction, 30 percent seafarer's allowance.
The tables are calculated based on regular deductions throughout 12 months and will therefore result in smaller deductions. No exemption from deductions should therefore be given during the holiday period and before Christmas. The salary amount (the basis for the deduction) should be rounded downwards.
If you have a tax deduction card for the PAYE scheme, you’re taxed at a fixed percentage every month. Your employer deducts the fixed amount from your salary, regardless of how much or how little you earn. When the monthly amount has been deducted, your tax has been paid.
You’ll receive a receipt for PAYE tax in June that shows how much salary and tax your employer has reported to the Tax Administration for the work you did last year.
If you opt out of the PAYE scheme at a later date, this amount is converted to withholding tax.
Here you can find a list of the brackets for the tax deduction tables.
Skattekort - tabellkort eller prosent
Du kan se en liten film som forklarer hva tabellkort og prosentkort er, og hvilken skattekorttype som kan være aktuell for deg.