How to get a tax deduction card if your D number is inactive

This information is for you if your D number is inactive and you need a tax deduction card. Your D number must be reactivated before you can get a tax deduction card.

From and including February 2022, all D numbers five years or older were given the status inactive.

This does not mean that your D number is invalid or has been deleted. An active D number is a requirement to access certain services. For example, you must have an active D number to get a tax deduction card. If you already have a tax deduction card for this year, but your D number is now inactive, you can still use your tax deduction card as normal. You must reactivate your D number in order to get a new tax deduction card next year.

This is what you must do:

  • You must reactivate your D number

This is how you reactivate your D number

When you are obliged to attend in person at a tax office to undergo an ID check

You must personally visit a tax office to reactivate your D number when you want to work in Norway and you’ve had your D number for five years or more.
What to do:

When you are not obliged to personally visit a tax office to undergo an ID check

If you’re not obliged to undergo an ID check in person, you must send us valid identity documents to reactivate your D number.

  • Persons living abroad who receive their pension from Norway and who have limited tax liability to Norway.
  • Foreign nationals who only work on the Norwegian continental shelf.
  • Seafarers employed on NIS/NOR vessels who are tax residents abroad.
  • Fishermen on Norwegian fishing vessels who are resident in another EEA state and are not staying on the Norwegian mainland.
  • Foreign board members of Norwegian companies who have limited tax liability to Norway.
  • Persons receiving a salary from the Norwegian State for work performed abroad who have limited tax liability to Norway.
  • Persons receiving a salary from Norwegian educational institutions who are staying for up to 14 days.

  • Persons who receive a taxable payment from NAV or other similar pension providers and who live abroad.
  • Persons who have difficulties visiting a Norwegian tax office because of illness or long travelling distances.

You can apply in writing via our contact form for an exemption from the obligation to attend in person.

Valid documentation

A colour copy of your passport or national ID card is considered valid documentation. These copies must be stamped, signed, and dated during the last three months, for example by a public authority, financial institution, or lawyer.

How to submit the documentation

Log in and submit the documentation via our contact form or send it by post to:

The Tax Administration
Postboks 9200 Grønland
0134 Oslo
Norway