Taxes in Norway

If you have taxable income in Norway, you may have to pay tax to Norway. Your tax obligations depend on your income, residence status and other circumstances.

If you work in Norway, you normally need a tax deduction card (skattekort). Your employer uses the tax deduction card to calculate how much tax to deduct from your salary.

If you earn NOK 100,000 or less during the year, you may be eligible for an exemption card (frikort) instead of a tax deduction card.

The tax deduction card is an estimate of your income and deductions for the current year. You should check that the information is correct and update it if your circumstances change.

Changes in salary, employment, benefits, family circumstances or other financial conditions can affect the amount of tax that should be deducted.

The tax return (skattemelding) is an overview of your income, deductions, wealth and debt for the previous year. It is normally available in March or April.

The tax return is usually pre-filled using information reported by employers, banks and other organisations. You are responsible for checking that the information is correct.

If information is missing or incorrect, you should correct it before submitting the tax return.

After the tax return has been processed, you receive a tax assessment notice (skatteoppgjør). It shows whether you have paid too much tax and will receive a refund, or whether you have paid too little and must pay additional tax.

Tax rules for foreign workers and people who have recently moved to Norway can differ depending on their circumstances.

If you live or work in more than one country, special rules may apply to determine where you are tax resident and how income from different countries is taxed.

Keep payslips, annual statements and other tax documents. They can help you check your tax return and document your income and tax payments.

You can use the Norwegian Tax Administration's tax calculator to get an approximate estimate of your tax. The calculator does not replace your actual tax assessment.

If you are unsure about your tax obligations, check the information from Skatteetaten or contact the Norwegian Tax Administration.

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