The numbers in your tax deduction card
The information in the tax deduction card determines your deducted tax.
The tax deduction card shows how much tax an employer or payer should deduct from your income before it’s paid out. This is called a deduction of tax or advance tax.
We get the numbers from various sources
The numbers in the tax deduction card are based on your income, expenses, assets, and debts in the previous year, as well as on what we believe to be likely for you in the new year.
When we calculate income or pension in the tax deduction card, we use the information from your employer or pension provider for October 2024 and multiply that number by 12. See the example below.
In some cases, we use information from the last 12 months, from November 2023 to October 2024. We use the option that results in the highest income.
We also adjust the salary or pension with an estimated increase. For 2025, this increase is estimated at 4.5 percent. If you anticipate an increase or decrease in your salary or pension, you should update your income information.
|
Fixed salary |
NOK 40,000 x 12 = |
NOK 480,000 |
|
Overtime |
|
NOK 7,000 |
|
Total |
|
NOK 487,000 |
|
|
|
|
|
Electronic communications |
NOK 366 x 12 = |
NOK 4,392* |
|
Taxable insurance |
NOK 100 x 12 = |
NOK 1,200* |
|
Total |
|
NOK 5,592 |
(*These are continued without the upwards adjustment of 4.5%)
Calculated annual salary for 2025:
((NOK 487,000 x 1.045) + NOK 5,592)) = NOK 514 507 (rounded up to NOK 515,000).
You can see what your employer or other payers have reported.
We retrieve the information from your previous tax assessment and adjust it with the expected increased or decreased interest rate.
If you took out a loan in 2024, this will not be pre-filled. You must enter this information yourself. The tax deduction card is not automatically updated.
Check that the information regarding loans and interest is correct so that your deducted tax is correct. You must change your tax deduction card if the numbers are incorrect.
In 2023, you had NOK 100,000 in the bank and received an average of 3.0 percent interest. This meant that your interest income was NOK 3 000. To allow for the increase in interest rates, your 2025 tax deduction card will show that we’ve assumed your interest income will be NOK 4,440.
In 2023, you had a bank loan of NOK 3 million, and the interest you paid was 5.5 percent. This amounts to interest expenses of NOK 165,000 for the year. To account for the increased interest, the 2025 tax deduction card will show that we’ve assumed your interest expenses will be NOK 202,950 in 2025.
Read more about interest on loans.
If you’ve taken out a joint loan with someone, you must remember to divide the interest.
We retrieve the information from your previous tax assessment and adjust it with the expected increased or decreased interest rate.
Check that the information from your bank is correct so that your deducted tax is correct. You must change your tax deduction card if the numbers are incorrect.
In 2023, you had NOK 100,000 in the bank and received an average of 3.0 percent interest. This meant that your interest income was NOK 3 000. To allow for the increase in interest rates, your 2025 tax deduction card will show that we’ve assumed your interest income will be NOK 4,440.
If you have wealth, this is shown in the tax deduction card.
We get the numbers from last year’s tax assessment. It’s important that you check that the numbers are still relevant.
Any changes to your personal circumstances, place of residence, job, and education, can affect both the deductions that you’re entitled to and your deducted tax. Read about which changes in life can affect your deductions and deducted tax.
Check your tax deduction card to see if the deductions are registered. If there is missing or incorrect information, log in and change your tax deduction card.
The tax deduction card will arrive in December
Everyone who has a tax deduction card receives a new one each year.
The tax deduction card for 2025 arrives on 16 December. You’ll be notified by email or text message.
If you have not received your new tax deduction card by 9 January 2025, the reason could be that we do not have enough information to issue one. In that case, you can order a tax deduction card and enter the details yourself.
If you do not have an electronic ID, the tax deduction card will be sent to your registered address.
Employers and other payers will retrieve your tax deduction card online. You do not have to submit anything to your employer.
Check the tax deduction card to make sure it’s correct
The tax deduction card is not automatically updated with changes to interest rate, your personal circumstances, your salary or your loan. If something is not correct, you must change your tax deduction card.
Incorrect numbers may lead to underpaid tax. Underpaid tax means that you’ve paid too little tax during the year. Therefore, it’s important that you check and, if necessary, change the numbers in your tax deduction card to make sure that your deducted tax is correct.
You can order a new tax deduction card, check, or change the tax deduction card
Essential information about the tax deduction card
In the case of table-based deduction, the employer or payer should deduct tax according to a specified table. In the case of percentage-based deduction, the tax is deducted according to a set percentage rate. Read more about when it is best to use table-based deductions or percentage-based deductions.
If you have several employers or payers, only your main employer (where you earn the most) can deduct tax by table-based deduction. If you notice that other employers or payers are using table-based deductions, you must inform them, so that only one payer deducts tax according to the table in your tax deduction card and the others use percentage deductions.
If you receive multiple benefits from Nav, the table-based deduction should only be applied to the benefit that gives you the highest income. If you find that the table-based deduction has been used for several benefits, you must inform Nav.
If you earn NOK 100,000 (NOK 70,000 in 2024) or less during the year, you can get an exemption card. An exemption card is a tax deduction card that informs your employer not to deduct tax.
As a rule, if you’re liable to tax to Norway and have income or wealth on which tax is not deducted, you must normally pay advance tax. To ensure that your advance tax is correct, you must update your tax deduction card yourself. Read about advance tax for private individuals.
What do you need to do regarding your tax deduction card?
- Everyone engaged in business activity must pay advance tax based on their expected profit.
- If you’re running a business and have employees, you must retrieve their tax deduction cards online and deduct tax from their salary.
- No tax is deducted from salary in June, and half tax is deducted in November or December.
- No tax is deducted from disability benefits and sickness benefits in June, and half tax is deducted in November or December.
- Ordinary tax is deducted from retirement pension, contractual early retirement pension (AFP), and survivor’s pension in June, and no tax is deducted in December.
The background for the scheme
Even though the payment of holiday pay is not subject to withholding tax, holiday pay itself is not tax free. In other words, tax on salary including holiday pay is the same throughout the year, but tax is only deducted from the income for 10,5 months. This means that you are deducted a little more tax for 10,5 months so that you will not be deducted tax on your salary in June and only half tax on your salary before Christmas. Half tax for Christmas only applies to the “normal” salary. Overtime, bonus and special fees are fully taxable.
Special rules apply in some cases
Foreign workers in the PAYE (Pay As You Earn) scheme have the same deducted tax throughout the year. Therefore, the deduction exemption for holiday pay and half tax before Christmas does not apply to participants in the PAYE scheme.