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: Usually up to 5 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
- Base rate: 22% of ordinary income (after deductions)
- Bracket tax (trinnskatt): Progressive surcharge on top, starting at 1.7% from ~217,400 kr
- National Insurance (trygdeavgift): 7.7% on salary income
- Effective total: Typically 25–38% depending on income level and deductions
Tax Deductions (Skattefradrag)
| Deduction | Details |
|---|---|
| Travel expenses | Total daily distance exceeds 37 km (return trip) |
| Union membership | Deductible (up to 8,250 kr) |
| Charitable donations | Minimum 500 kr/year |
| Interest on loans | Fully deductible |
| Minstefradrag | 46% of income, max 92,000 kr (automatic) |
| Home office | If you work from home regularly |
Tax Return (Skattemelding)
Deadline
- 30 April for employees and pensioners
- 31 May for self-employed (næringsdrivende)
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
Sick Pay and Tax
- Sick pay (sykepenger) is taxed as normal income
- Note: Quarantine is not covered – only illness