Tax Guide

Tax Card (Skattekort)

What is a Tax Card?

Your tax card tells your employer how much tax to deduct from your salary. Without it, your employer must deduct 50% of your salary.

How to Get a Tax Card

• Online: skatteetaten.no (requires BankID)
• Paper form: RF-1102
• Via employer: Your employer can apply on your behalf

Processing Time

• Electronic: Immediate to a few days
• Paper/D-number: 2–4 weeks
• Your employer fetches your tax card automatically from Skatteetaten

What Happens Without a Tax Card?

• 50% deduction on salary
• 30% deduction on pension/NAV payments
• No summer or Christmas tax reduction
• You get the money back when you file your tax return – but it is better to have a tax card from the start

Tax Rates

• Average: 22–35% of income
• Varies based on income, deductions, and municipality
• Note: Tax percentage varies per municipality (22–35% includes municipal tax)

Tax Deductions (Skattefradrag)

Tax Return (Skattemelding)

Deadline

• 30 April (can be extended to 31 May)

How it Works

• Your tax return is automatically filled in by Skatteetaten
• You must check and correct if needed:
  • Income
  • Deductions
  • Assets
• File online at skatteetaten.no using BankID

If You Paid Too Much Tax

• You receive a tax refund (skatteoppgjør) in June/July
• Paid directly to your bank account

If You Paid Too Little

• You must pay the difference
• You will receive a bill from Skatteetaten

Pension Contributions

• Many collective agreements have higher than the minimum 2% (5–7% is common)
• Check your employment contract for details

Temporary Employment

• Temporary employment: Maximum 12 months
• Can be extended to 4 years in special cases

Sick Pay and Tax

• Sick pay (sykepenger) is taxed as normal income
• Note: Quarantine is not covered – only illness