Tax deduction card
Income taxes in Norway are levied on the bases of a tax deduction card.
- Everyone who works in Norway must have a tax deduction card (skattekort). The tax deduction card shows how much tax the employer must deduct before paying wages.
- Employees receive a tax deduction notification stating the tax percentage to be deducted by the employer from their income. This notification does not have to be sent to the University of Oslo as it receives the tax card details directly from the Norwegian Tax Administration.
- Before the Norwegian Tax Administration has established the tax deduction you are subjected to, 50 % tax is deducted from your salary. You may claim reimbursement of the balance between 50 % and the correct rate from the tax office in your municipality (skatteetaten.no) once your tax deduction details have been established. Note: Since 1 January, 2015, UiO is obliged to submit monthly tax deduction reports to the Norwegian Tax Authorities and is no longer able to change tax deductions that have been made.
- The tax deduction card has a tax table number and a percentage:
- Tax tables 7100-7299 are ordinary tax tables.
- Tax tables 7300-7499 include the standard deduction for foreigners (skatteetaten.no).
- The percentage rate is only used for secondary jobs or if there is no tax table number.
- Questions concerning the tax deduction card should be addressed to the local tax office (skatteetaten.no), in Oslo to the Oslo Tax Office (Skatt øst Oslo) (skatteetaten.no) or the Service Centre for Foreign Workers (sua.no).
How to apply for a tax deduction card
- Applications for a tax deduction card must be made on the form Application for tax deduction card (pdf) - RF-1209 (skatteetaten.no) and delivered in person at one of the selected tax offices, see detailed information on the application procedure. The issuing authority sends a tax deduction notification to the applicant, normally within two weeks. This notification must not be forwarded to the Payroll Office at UiO.
- Before applying for a tax deduction card, check if you might be exempt from paying taxes in Norway based on a tax treaty, see information on taxes. Even if you are entitled to tax exemption, you must apply for a tax deduction card; in these cases the application for tax deduction card should be accompanied by a cover letter specifically requesting tax exemption based on the applicable tax treaty.
- The first two years international researchers are tax-residents in Norway, they are eligible for a standard deduction for foreigners (skatteetaten.no) (10 % of gross income, reducing taxes by about 2,8 %). Apply for this in the box Other information on the tax deduction card application form. Note that the request for a standard deduction for foreigners must be repeated on the tax return form (selvangivelse) in April the following year.
- A tax deduction card application also acts as an application for a national identity number. If a separate application for a national ID number has already been sent, inform about this in the box Other information and notify the tax office when you receive the number.
Notification of tax deduction in new income year
At the end of December every year, taxpayers reveice a notification of the tax deduction they will be subjected to in the new income year by post. Anyone who does not receive this notification must apply for a new tax card.
Tax cards are not issued automatically to:
- Anyone with a temporary Norwegian identity number, or with a home address abroad.
- People recently arrived from abroad.
How to renew or change a tax deduction card
If you do not receive a tax deduction notification in December, or if your financial situation changes significantly during the year, you should apply for a new tax card.
- Visit the Service Centre for Foreign Workers (sua.no) or use the form Application for new or changed tax card/advance tax - RF-1102 (skatteetaten.no).
- If your income and/or wealth situation changes significantly in the course of the income year, you should apply for a new tax deduction card to assure that the correct amount of taxes are withheld by the employer. Proceed as when renewing your tax deduction card or use the Norwegian Tax Authorities' online service (skatteetaten.no).