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Tax card

If you are liable to pay tax in Norway, your employer must deduct tax from each of your salary payments.

Everyone who receives taxable salary must have a tax deduction card. The tax deduction card shows how much tax your employer must deduct. If you do not have a tax deduction card, your employer must withhold 50 percent of your salary as tax.

The tax your employer deducts will be offset against the final tax when you receive your tax settlement during the period June - October in the year after the income year.

Applying for a tax card

If you do not have a Norwegian personal ID number, you must report to one of the tax offices which performs ID checks when you apply for a tax card. You can find the tax offices here.

If you have previously reported to a tax office for an identity and document check, you do not need to report again to obtain a tax deduction card next year. You may then fill in and submit the form RF-1209 to the tax office.

The type of documentation that you must submit when applying for a tax deduction card for the first time will depend on where you come from:

Nordic citizens

Citizens from other countries in the EU/EEA

Citizens from countries outside the EU/EEA

Your employer will obtain your tax card from the Tax Administration online. You will receive a tax deduction notice giving information on your tax deduction card. The tax deduction notice will be sent to your registered address in the National Register. You are not to hand over your tax deduction notice to your employer.

 

Payroll withholding tax on work performed in another Nordic country, and transfer of tax (the Nordic treaty on payment and transfer of tax)

If you work for an employer in your country of residence but are going to perform work in another Nordic country, you or your employer must submit either form NT 1 or form NT 2 to the tax office. This will ensure that your tax is deducted in the correct country. If you are liable to tax in your country of residence (i.e. if you stay for less than 183 days in the country of work), you should complete form NT 1. If you are liable to tax in the country of work, you should complete form NT 2. This applies if you stay there for more than 183 days, if your employer has a permanent establishment there, and (in some countries) if you are hired-out personnel.

In certain cases the Nordic treaty on payment and transfer of tax allows the tax authorities to transfer tax between countries. If tax has been withheld from your income from employment in one Nordic country and the same income proves to be taxable in another Nordic country, the tax that has been withheld can be transferred to the country in which the tax is payable. Any tax transferred pursuant to this treaty is always deemed to have been paid on time, so you will not be charged interest etc. on the amount transferred. However, if the amount paid is insufficient to cover the tax payable to the other country, you yourself will have to pay the excess tax, plus any interest due on that amount.

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