In Norway, your employer deducts tax from your salary every month based on your tax deduction card – in Norwegian, skattekort. The card is issued by the Norwegian Tax Administration (Skatteetaten) and sent digitally to your employer. You never have to hand it in yourself.
Do I need a tax deduction card?
Yes, if you work in Norway. If your employer does not have a tax deduction card for you, they must withhold 50% tax. The extra tax is refunded after the tax assessment the following year, but that is a long wait, so get the card before your first payday.
How foreign workers get a tax deduction card
- Apply on skatteetaten.no. Your employer can also apply on your behalf.
- If you do not already have a Norwegian national ID number or D number, you will normally have to attend an ID check in person at a tax office that performs ID checks. Bring a valid passport or national ID card and your employment contract.
- After the ID check you get a D number (or a national ID number if you are registered as living in Norway), and the card is issued.
- Once the card is issued, your employer fetches it electronically.
The four kinds of tax deduction card
| Type | What it means | Typical user |
|---|---|---|
| Table deduction (tabellkort) | A table number decides how much tax is deducted from each salary payment. The card also shows a percentage rate used by other payers. | Employees with a fixed salary from one main employer |
| Percentage deduction (prosentkort) | A fixed percentage is deducted from everything you are paid, every month. | Variable income, commission, second jobs |
| Exemption card (frikort) | No tax is deducted until your total income passes NOK 100,000 in 2026 (holiday pay included). Above that, 50% is deducted unless you order a new card. | Students and others with low income |
| PAYE | A flat 25% on salary, or 17.4% if you are not a member of the Norwegian National Insurance scheme (25% minus the 7.6% social security contribution). | Some foreign workers earning under NOK 725,050 in 2026 |
The PAYE scheme is voluntary and mainly for people who are in Norway for a limited period. Its income limit is NOK 725,050 for 2026 (NOK 697,150 for 2025). If you are on PAYE you will not receive a tax return. Read more in our guide to the PAYE scheme in Norway.
How to read the table number
Since 2025 the tables are numbered in two series. Table 8000 fits a person who only has the standard deductions (the minimum deduction and personal allowance). In the 8000 series, the last three digits show how many thousand kroner of extra deductions the table assumes – table 8030 assumes about NOK 30,000, for example mortgage interest. In the 9000 series, the digits show how much extra income without tax deduction (such as interest income or rental income) is included, so table 9010 assumes about NOK 10,000.
Worked example: NOK 600,000 a year
With a salary of NOK 600,000 and only standard deductions, the total tax for 2026 is about NOK 144,183. With table deduction this is spread over 10.5 months, so the normal monthly deduction is roughly NOK 13,700 from a gross monthly salary of NOK 50,000.
| Month | Tax deducted (approx.) |
|---|---|
| January–May, July–November | NOK 13,700 |
| June (holiday pay month) | Normally none |
| December | NOK 6,900 (half) |
| Whole year | NOK 144,183 |
Averaged over the year, your take-home pay is about NOK 37,985 a month. The real tables calculate per payment and can differ slightly from this estimate. Try your own salary in the salary after tax calculator.
Why is there no tax in June and half tax in December?
With table deduction, the annual tax is spread over 10.5 months. Normally no tax is deducted in the month your holiday pay is paid out (usually June), and only half tax is deducted in December. The other months have slightly higher deductions to make up for it. With a percentage card or PAYE, the deduction is the same every month. In your first year in Norway you may have little holiday pay, so June can be a thin month – see our guide to holiday pay in Norway.
PAYE or ordinary tax?
PAYE is simple, but not always cheaper. On a salary of NOK 500,000, PAYE at 25% is NOK 125,000, while ordinary tax with standard deductions would be about NOK 110,583. In return, PAYE means no tax return and no deductions to claim. If you choose the ordinary rules, you cannot rejoin PAYE the same year.
Check and change your card
The card is based on an estimate of your income and deductions. If your salary changes, you start a new job, take a second job or take out a loan, you can change the card on skatteetaten.no. Too little tax deducted means you will have to pay back tax (restskatt) after the tax assessment the following year. Our guide to the tax return in Norway explains how the final settlement works.