Tax in Norway
Everything you need to know about taxes when working in Norway.
Main content
The tax system in Norway
When you receive salary or other payments from a Norwegian company or organisation, you need a tax deduction card or an exemption card. This electronic document tells 幸运飞艇计划 how much tax to deduct from your salary. Without this, you will be deducted 50% tax from your salary. The following year, you get a tax return and then a tax assessment. Read more on the Tax Administrations's "."
Need help getting started with paying tax in Norway? We offer a 30-minute seminar called "Pre-arrival essentials: immigration, registration and tax" every other friday. Check our calendar to sign up.
Tax deduction card聽
幸运飞艇计划聽collects tax information electronically聽from the Tax Administration. If you do not have a tax deduction card, 50% tax will be deducted from your salary. For 幸运飞艇计划 to collect information about your tax deduction card, you are required to send an email with your Norwegian ID number (D-number or permanent number) to the Payroll Office.
Application for a tax card
EU/EEA citizen: Book an appointment with the Tax Administration and take with you the required documentation. You can read more about it at .听
Non-EU/EEA citizen: As part of the immigration process, you must book an appointment with the Police through UDI and afterwards get your Norwegian ID by mail. Next step is to become an online user and .
Notice that:
- Guest lecturers whose stay in Norway does not exceed one day, are usually not taxed.
- International employees working or partly working in another country than Norway, must apply for a tax clarification due to Norwegian tax agreements with other countries. You might get a tax exemption. You need to contact your local HR.
- If you are coming to Norway to work, 幸运飞艇计划 will not apply for a tax deduction card for you.听
Tax schemes
PAYE
Most foreign workers who are new in Norway will automatically become part of a voluntary tax scheme called PAYE (Pay As You Earn) when you apply for a tax deduction card. Under this scheme, you are taxed at a fixed percentage that your employer deducts from your salary.
If you are part of the PAYE scheme, your tax is completed after your salary has been paid to you. You do not submit a tax return, nor do you receive a tax assessment notice. Instead, you鈥檒l receive a receipt for PAYE tax, which shows how much salary and tax your employer has reported to the Tax Administration for the work you did last year.
To be able to stay on this scheme, you need to meet some criteria. It is important that you check if you meet all the requirements, even if you are automatically a part of the scheme.
You cannot be a part of this scheme if you are going to be working from outside of Norway for more than 1 month. If you have a secondary position, you cannot be a part of this scheme when you are in Norway.听
You can read more about this scheme .听
Ordinary tax
General tax in Norway is calculated according to a tax rate that varies based on how much you earn during the year. The tax rate is adjusted according to your income and deductions. If you earn less, you pay less tax, and if you earn more, you pay more tax.
If you pay tax under the general rules, you鈥檒l get a tax return the year after you鈥檝e worked. The tax return is, amongst other things, a summary of your income. In your tax return, you can claim deductions for expenses you鈥檝e had in connection with your work in Norway. After you鈥檝e received your tax return, you鈥檒l receive a tax assessment notice. The tax assessment notice will show whether you鈥檝e paid too much or too little tax. If you鈥檝e paid too little tax, you must pay what you owe. If you鈥檝e paid too much tax, you鈥檒l receive a refund in your bank account.
Which scheme should I choose?
If you are unsure of which scheme to use, you can calculate how much tax you would pay under the general tax rules, using the . To find out which deductions you鈥檙e entitled to, you can use聽the .
Tax return
Everyone on the ordinary tax scheme will receive a tax return. It is an outline of your income, deductions, wealth and debt.听To make sure that you do not pay too much tax, you must check that the information in your tax return is correct.听The deadline for submitting the tax return is 30 April every year. 聽If you discover errors or receive new or delayed information, you can still聽change and submit the tax return after this date.听
When you have opened the tax return, you must:
- Check if everything is correct: salary, paid tax, pensions, debts, capital wealth, etc.听
- Change your tax return if the information is wrong or missing.
- Submit your tax return before the deadline.听
After you鈥檝e submitted:
- Tax refund, or underpaid tax: In the tax return, you'll find a provisional tax calculation. This may be changed after you鈥檝e submitted. When you鈥檝e submitted your tax return, the tax administration will聽go through all the information. You鈥檒l see whether you have to pay more tax or if you're entitled to a refund in your聽.听
- Change of bank account number: make sure the tax administration has the correct bank account information.听
If you are on the PAYE scheme, you will receive a tax receipt between June and August, instead of a tax return. Because of this, you will not be able to deduct anything or adjust your taxes (commuting, loans, social security abroad when working in more than one country, etc.). To be able to adjust your tax return, you will have to opt out of the PAYE scheme.听聽
Tax assessment notice
Once the tax administration has processed your tax return, you will receive a tax assessment. You鈥檒l be notified by email or text message when your tax assessment notice is ready. The tax assessment states how much money you鈥檒l be refunded if you overpaid tax, or how much money you鈥檒l have to pay to the Tax administration because of underpaid tax. If you have to pay back to the Tax administration, you will receive information on how to make this payment; please note that 幸运飞艇计划 will not deduct this ammount from your salary nor make the payment on your behalf.
Tax assessment notices are issued almost all year, after submitting your tax return, from March to November.
Becoming an online user
It is a necessary step for you to be able to check all the information regarding your taxes. You need it to be able to check and submit your tax return, change your tax deduction card and report a move within Norway or when you are leaving the country. You can also communicate with the Tax Administration. you can read how to become an online user.听
Tax seminars
We offer two different types of tax seminars.听
- Pre-arrival essentials: immigration, registration and tax. In this seminar we go through the steps for your immigration process according to your citizenship, the registration with the Norwegian authorities and the basics about the tax system in Norway. This seminar is useful for everyone coming to Norway to work. We hold this seminar every other friday.
- Tax return: in this seminar, hold by tax lawyers, we go through how to report things correctly in your tax return. This is useful for every international coming to Norway to work and becoming a tax resident in Norway. We hold this seminar one time per year, usually in April.
Check our calendar to sign up for the seminars.
鈬 Back to step 2: Arriving in Bergen聽聽聽聽 |聽聽聽聽 鈬 Back to step 3: Living in Bergen
鈫 Back to our mainpage