New tax deduction card for 2021
Remember to check that the numbers are correct. Your employer retrieves your tax deduction card.
If you need a tax deduction card for 2020 after 15 December or wamt to change the advance tax, you must send us information via contact us or complete and send us form RF-1102 by post. The advance tax for 2020 can be changed until March 2021.
Order, view or change your tax deduction card
When you have logged in, you can order, view or change your tax deduction card.
If you earn NOK 60,000 or less during the year, you do not have to pay tax. In this case, you can order an exemption card instead.
Before you order or change your tax deduction card, you should have the following documentation available:
- The payslip you receive from your employer. If this is your first time ordering a tax deduction card, you must specify how much you expect to earn during the year.
- Documentation from NAV or from other pension providers.
- Documents from the bank showing your debts, interest on debts and any wealth.
What would you like to do?
- Log in, enter the relevant information, and order.
- Your employer retrieves your tax deduction card from the Norwegian Tax Administration.
This means that you’ll no longer receive it by post at your home address.
- You’ll receive a tax deduction notice.
After around five working days, you’ll receive a tax deduction notice that shows your specified income, expenses, wealth and debt. You can log in to Altinn and find your tax deduction notice in your inbox. If you’re not an online user, we’ll send the tax deduction notice to your registered address.
- Next year, you’ll receive your tax deduction card automatically.
Every year in December, you’ll receive a new tax deduction card, which your employer will retrieve. If you have not received information about your tax deduction card by 9 January, the Tax Administration may not have sufficient information to issue one. In that case, you can order a tax deduction card and enter the information yourself.
Copies of your tax deduction card
If you need a copy of your tax deduction card, you can order it by contacting us. The copy will then be sent to your registered address.
If you’re a foreign worker, you can order your tax deduction card here.
- Log in.
- Check and, if necessary, correct the amounts specifying what you’ve earned and what tax you’ve had deducted from January up until now.
- Check and, if necessary, change the amounts for annual income, other income and deductions. All amounts must be specified for the whole year and before deductions (gross amount).
- When you’re logged in, you’ll find "Total calculated tax in 2020” at the bottom of the page.If you’ve made any changes, and if this amount differs a lot from the crossed-out amount next to it, you should submit the changes.
You can change information about for instance your income, so that your tax deduction card will be correct.
You cannot decide for yourself how much tax you’d like to pay each month. If you’d like to have more tax deducted than what is specified by your tax deduction card, you can ask your employer to do so.
How to change your tax deduction card:
- Log in.
- Check and, if necessary, correct the amounts specifying what you’ve earned and what tax you’ve had deducted from January up until the time you submit the changes.
This information is available on your latest payslip, or you can add up the amounts on all your payslips/pension payments.
- Check and, if necessary, change annual income, other income and deductions. All amounts must be specified for the whole year and before deductions (gross amount).
- Submityour changes. If you change your tax deduction card in March or later in the year, you’ll receive a percentage card, even if you usually have a table-based card.
- You'll be sent a new tax deduction notice.
The tax deduction notice is a confirmation of your changes, and you can log in to Altinn to find it in your inbox. If you’re not an online user, we’ll send the tax deduction notice to your registered address.
- Your employer is notified automatically and will get access to your new tax deduction card. You do not have to give anything to your employer.
NAV, pension providers and all your employers will retrieve your tax deduction card electronically from the Tax Administration.
If you have a table-based card, you must ensure that the table-based deduction is used only by your main employer, i.e. the one you receive the most income from. You must talk to your employers and let them know whether they’re your main employer or secondary employers.
If you receive several different benefits from NAV during the same period, make sure that the table-based card is used on only one of the benefits. You can optionally choose to change to percentage card. Here you can read more about tax deductions at NAV.
If you have many employers, you should change your tax deduction card to a percentage card.
With a percentage card, all your employers can use the same tax deduction card. If you receive more income than what is specified on your tax deduction card, you must change the card to avoid underpaying tax.
More information for you as
If you run your own independent business (sole proprietorship), are a partner in a shared liability partnership or have other income or wealth that is not subject to withholding tax, and you pay advance tax, you can amend the advance tax.
You’re a cross-border commuter if you
- live in a Swedish or Finnish municipality that borders Norway
- work in a municipality in Norway that borders the country where you live
All cross-border commuters receive a tax return from Norway.
As a cross-border commuter, you are not liable to tax in Norway. You are tax liable in the country where you live. However, most cross-border commuters are members of the Norwegian National Insurance Scheme and have to pay contributions.
How to get a tax deduction card
If you’re a cross-border commuter, you must contact the Norwegian Tax Administration and document that you meet the requirements for being classified a cross-border commuter. Once you've done this, the Tax Administration will issue a tax deduction card for 10 percent, which is the national insurance contribution you have to pay.
Your employer retrieves your tax deduction card directly from the Tax Administration. You’ll receive information about your tax deduction card, a tax deduction notice, which will be sent to the address that's registered for you in the National Registry. You do not have to give anything to your employer.
Benefits and remunerations from NAV
The cross-border commuter provisions only apply to employment income. If you receive benefits or remunerations from NAV, or benefits or remunerations from your employer that are refunded by NAV, this income will usually be liable for tax in Norway. In this case, you must contact the Norwegian Tax Administration to get a new tax deduction card.
Exemptions from membership in the Norwegian National Insurance Scheme
By default, the Tax Administration assumes that cross-border commuters who work in Norway are members of the Norwegian National Insurance Scheme. If you work in other countries than Norway, you’re probably a member of an insurance scheme in your country of residence. In that case, you need to contact Forsäkringskassan (Sweden) or Pensionsskyddscentralen/Eläketurvaskeskus (Finland) to have your membership clarified.
If you’re not a member of the Norwegian National Insurance Scheme, you'll receive form A-1 from the national insurance authorities in your home country. The form confirms that you’re covered by the insurance scheme in your home country and documents that you do not have to pay national insurance contributions in Norway. You must present the form to the Norwegian Tax Administration in order to reduce your tax deductions.