Everyone working in Norway must have a tax deduction card. The tax deduction card shows how much tax your employer should deduct before you are paid. You must give your tax deduction card to your employer.
Foreign workers who come to Norway must go in person to a tax office to obtain a tax deduction card. If they plan to stay here for more than six months, they must also notify the authorities of the move.
You will be issued a tax deduction card by the tax offices listed below if you have a Norwegian employer or by the Central Office – Foreign Tax Affairs if you have a foreign employer.
If you have a Norwegian employer, the tax deduction card will be sent to your home address. You are then required to give the tax deduction card to your employer.
Applicants must have the following documentation with them if they are applying for a tax deduction card:
Nordic nationals
• A passport or a valid driving licence together with a transcript from the population register in the applicant's home country. The transcript must not be older than three months.
• Applicants should bring an employment contract, a written offer of employment or documentation of a Norwegian-registered business.
EEA nationals
• A passport or approved ID card.
• Applicants should bring an employment contract, a written offer of employment or documentation of a Norwegian-registered business.
Employers have an independent responsibility for ensuring that all their employees are entitled to work in Norway. Any questions must be addressed to the immigration authorities.
Nationals from outside the EEA area
• A passport
• Applicants should bring an employment contract, a written offer of employment or documentation of a Norwegian-registered business.
Everyone who to obtain a tax deduction card or notify a move to Norway must go in person to one of the following tax offices:
Tax Norway East:
Oslo, Sandvika, Lillestrøm, Gjøvik, Fredrikstad, Hamar and Tynset
Tax Norway South:
Drammen, Kristiansand, Skien, Tønsberg, Gol, Lyngdal and Arendal
Tax Norway West:
Førde, Sogndal, Bergen, Haugesund, Egersund, Stavanger, Nordfjordeid and Odda
Tax Norway Central Norway:
Trondheim, Ålesund, Kristiansund, Namsos, Steinkjer, Molde and Hitra
Tax Norway North:
Kirkenes, Hammerfest, Alta, Tromsø, Harstad, Bodø, Mo i Rana, Brønnøysund, Svolvær, Vadsø, Sortland and Narvik
