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Order and divide the exemption card between employers

An exemption card is a tax deduction card that shows that your employer should not deduct tax if you earn NOK 70,000 or less during the year.

From the year in which you turn 13, you automatically receive an exemption card if you earned less than NOK 70,000 the year before. The card is only available electronically. If you at one point have received an exemption card, you do not have to apply for a new one. You must be registered as an online user to order and divide the exemption card between several employers.

If you have several employers, you must remember to divide the tax-free amount. 

If you earn more than NOK 70,000, you must order a tax deduction card.

See rules applying for foreign workers.

  • Ordering an exemption card

    If you earn NOK 70,000 (2023) or less during the year, you can order an exemption card. If you had an exemption card last year, you do not need to order a new one this year.
  • Divide your exemption card between several employers

    First, you have to order your tax exemption card. You can only divide the tax-free amount between employers who have requested your tax exemption card.
  • Exemption card or tax deduction card?

    From the year in which you turn 13, you must have a tax deduction card or exemption card if you earn your own money.
  • Income from employment for children under the age of 13

    Children under 13 can earn up to NOK 10,000 tax-free during one income year.
  • Check whether you’ve received an exemption card

    If you want to check whether you've received an exemption card, you can log in and check.
  • Young people, work and tax

    Information about work, employment, tax deduction cards, exemption cards and tax returns.
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