Tax in Norway for labour immigrants

Published: 11. February 2026

Are you going to be working in Norway? It is important to understand how the tax system works and the rules that apply.

Why do we pay tax?

The welfare system we have in our society – including schools, hospitals and elderly care – costs money. Everyone helps to pay for our welfare system by paying tax, but not everyone pays the same amount of tax.

If you earn a lot, you pay more tax. 
If you don’t earn a lot, you pay less tax.

Tax deduction card

In Norway, everyone who has a job must have a tax deduction card. The tax deduction card is an electronic document that shows your employer how much tax they should deduct from your pay.

Tax system

As a foreign worker in Norway, you can choose between two ways of paying tax:

Pay-as-you-earn (PAYE)
Pay tax according to the general taxation rules

Pay-as-you-earn (PAYE)

As a new arrival to Norway applying for a tax deduction card, you will normally be automatically enrolled in a tax scheme known as pay-as-you-earn (PAYE). Through this scheme, you pay a fixed percentage of tax which your employer deducts from your pay. If PAYE is not suitable for you, you can opt out and join the general tax scheme.

Normal tax regulations

When you pay tax according to the normal regulations, the percentage of tax varies depending on how much you earn in a year. The percentage of tax is adjusted according to your income and deductions.

When you pay tax according to the normal regulations, you will receive a tax return the year after you have worked. You will need to go through it yourself and submit your tax return. You can claim deductions for expenses you had in connection with your work in Norway.

If you have paid too much tax, you will get a refund.
If you have paid too little tax, you must pay what you owe.

More information about work and tax

Norwegian identity number (national identity numbers and D-numbers)

An identity number is a unique number that is used to identify you and provide you with access to a range of services in Norway. There are two different types of identity number:

D-numbers
national identity numbers

You cannot apply for a national identity number or a D-number. You will be issued with a national identity number if you are registered as resident in Norway. You can be registered as resident in Norway if you are planning to live here for more than six months. Further information on this is provided later in this article.

If you will be working in Norway for a short period and require a tax deduction card, you may be entitled to a D-number.