Exemption card – order and split between employers
If you earn NOK 100,000 (70 000 in 2024) or less during the year, you do not have to pay tax.
About exemption cards
If you are over 13, you’ll automatically receive an exemption card. You do not have to order an exemption card.
Do you already have an exemption card? If you believe you’ll earn more than NOK 100,000 in 2025 (70 000 in 2024), it’s important that you order a tax deduction card. That way you do not have to pay tax at a rate of 50 percent.
If you have more than one employer, you must remember to split the tax-free amount.
Choose what you want to do:
- The card is only available electronically.
- You must log in with an electronic ID
- Parents may not order exemption cards on behalf of their children.
- The exemption card can only be used by persons staying in Norway through a full year.
If you know that you will not earn more than the exemption card amount where you currently work, you can allocate NOK 40,000 to that employer, for example. Then NOK 60,000 will automatically be distributed to the next employer who retrieves your exemption card. You can log in and redistribute at any time if you see things changing.
When you split the exemption card amount among several employers, you should keep an eye on it and check that you do not receive more in salary than the amount you have distributed to each of them. If you exceed the amount with an employer, they must deduct 50 percent tax from your salary, even if you have not earned more than NOK 100,000 in total that year.
- If you want to check if you’ve received an exemption card, you can log in.
- You’ll be notified by e-mail or SMS when a new employer retrieves your exemption card online. You must have an electronic ID to be notified.
- Log in to your exemption card.
- Find the name of the employer you’ll be working for in the list. If you cannot find the employer in the list, you must ask them to retrieve your exemption card.
- Enter the amount you plan to earn in the field next to the relevant employer. If you have not distributed NOK 100,000 in total to one or more employers, you can see in the summary how much you have left. This amount is automatically distributed to the next employer who retrieves your exemption card.
- Click to submit.
Remember that you cannot distribute a lower amount than what you’ve already earned with each employer.
You can distribute the exemption card amount several times during the year, for example, if you get a new job or work more in one place than you had planned.
If you see that you'll earn more than NOK 100,000 in total during the year, you must order a tax deduction card. If you’ve had an exemption card and earned money without tax being deducted, the amount you’ve already earned must be included in the basis for calculating your new tax deduction card. The total tax you pay will be the same, regardless of whether you’ve had an exemption card or not.
You can also:
Specific information for:
Children under 13 can earn up to NOK 10,000 tax free during one income year.
The employer must get permission from the Norwegian Labour Inspection Authority in advance, and parents or guardians must order an exemption card or tax deduction card.
Find out which rules apply to you if you’re a foreign worker who is working in Norway.