Salary and taxes in Norway

When you work in Norway, your salary is normally paid after tax has been deducted. The amount you receive in your bank account is called net salary (nettolønn), while the salary before tax is called gross salary (bruttolønn).

Everyone who works in Norway normally needs a tax deduction card (skattekort). The tax deduction card tells the employer how much tax to deduct from your salary. The employer retrieves the tax deduction card electronically from the Norwegian Tax Administration.

If you are a foreign worker and do not have a tax deduction card, your employer normally has to deduct 50 percent tax until you obtain one. You should therefore make sure that you have the correct tax deduction card before or when you start working.

Your tax deduction card should contain information that reflects your expected income. You are responsible for checking that the information is correct. If your salary or other circumstances change, you may need to update your tax deduction card.

Many new foreign workers in Norway are automatically included in the voluntary PAYE (Pay As You Earn) scheme. Under PAYE, a fixed percentage of tax is deducted from your salary. In 2026, the standard PAYE rate is 25 percent. If you are exempt from Norwegian National Insurance contributions, the PAYE rate is 17.4 percent.

You can choose to be taxed according to the general Norwegian tax rules instead of PAYE if this is more suitable for you. Under the general rules, the amount of tax depends on your income and deductions. You normally receive a tax return the following year and must check that the information is correct.

Your payslip (lønnsslipp) should show important information about your salary and deductions. It can normally include your gross salary, tax deducted, holiday pay and other payments or deductions.

Check your payslip when you receive your salary. Make sure that the salary, working hours, overtime, holiday pay and tax deduction correspond with what you agreed with your employer and what is stated in your employment contract.

Your employer is responsible for deducting tax from your salary according to your tax deduction card. If you believe that the wrong amount has been deducted, first check your tax deduction card and payslip and contact your employer or the Norwegian Tax Administration if necessary.

Salary is normally paid directly to your bank account on the payment date agreed with your employer. The exact payment date should normally be clear from your employment agreement or workplace arrangements.

If you have more than one employer, receive benefits from NAV or your income changes significantly, check your tax deduction card carefully. The correct tax deduction depends on your overall situation.

Keep your employment contract and payslips. They are useful documents if you need to check your income, tax deductions or employment conditions.

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