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Practical information from public offices
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Tax deduction card

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 containing a photograph of you ane idicating your citizenship and gender 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 national ID card containing a photograph of you and indicating your citizenship and gender
• 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 for the first time or notify a move to Norway must go in person to one of the following tax offices:

Alta, Bergen, Bodø, Drammen, Egersund,Førde, Gjøvik, Grimstad, Grålum, Hamar,Hammerfest, Harstad, Haugesund,Kirkenes, Kristiansand, Kristiansund,Leikanger, Leira, Leknes, Lillestrøm,Lyngdal, Mo i Rana, Molde, Namsos,Narvik, Nordfjordeid, Norheimsund, Oslo,Sandnessjøen, Sandvika, Skien, Sortland,Stavanger, Steinkjer, Svalbard, Tromsø,Trondheim, Tynset, Tønsberg, Ulstein,Vadsø, Ålesund.

Service Centre for Foreign Workers:Oslo, Bergen, Stavanger, Trondheim, Kirkenes

Your employer can apply online for youbefore you meet in person at the taxoffice.

The Norwegian Tax Administration issues electronic tax deduction cards. After you have applied for a tax deduction card,you will receive a tax deduction notification that contains information about the type of tax deduction card you have been issued. The employer obtains your tax deduction card electronically from the Tax Administration after you have ordered it. The employer shall deduct tax from your pay on the basis of the information in the tax deduction card.

Tax deduction card for personswith a Norwegian personal number (fødselsnummer) 

If you have a Norwegian personal number (that starts with your date of birth) you will most likely receive tax deduction card automatically, although there are some exceptions. If you do not receive your tax deduction notice automatically, you need to apply for a tax card.

Skattekort for personer med D-nummer

Alle som har D-nummer må søke omskattekort hvert år.Vær oppmerksom på egne regler dersom du:

  • Er utsendt fra en utenlandskarbeidsgiver
  • Arbeider offshore for norskarbeidsgiver
  • Arbeider som sjømann på etnorskregistrert skip
  • Are a foreign artist or sportsperson

Online user

As a registered online user youcan handle your tax papers online,and you will be notified by SMSand/or e-mail on every update.Read more about how you canregister as en online user atwww.skatteetaten.no/onlineuser


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