Welcome to Norway!

Important information for workers from EU/EEA countries.

I have received a tax deduction card. What happens now?

Your employer retrieves your tax deduction card online. A tax deduction card shows your employer how much tax they must deduct from your salary. You will also receive a tax deduction notice, which is a letter that shows how much tax your employer must deduct.

You must have a new tax deduction card every year. If you do not automatically receive a new tax deduction card next year, you must apply for one.

If you are going to stay in Norway for more than 3 months, you must register and book an appointment to get a registration certificate from the police.

National identity numbers and D numbers

In Norway, there are two kinds of identification numbers: national identity numbers and D numbers. Which identification number you receive as a foreign person depends, among other things, on how long you are planning to stay in Norway.

Am I paying more tax than necessary?

You can choose between two different ways of paying tax: the PAYE (Pay As You Earn) scheme or the general tax scheme. There may be a big difference in how much tax you pay in the two tax schemes. You must check which scheme is most profitable for you.

1. PAYE (Pay As You Earn)

Most foreign workers who are new in Norway will automatically become part of a voluntary tax scheme called PAYE (Pay As You Earn) when they apply for their tax deduction card. Under this scheme, you are taxed at a fixed percentage that your employer deducts from your salary. This means that you have already paid your tax when you receive your salary. In other words, you do not need to do anything with your tax after your salary has been paid to you. Next summer, you will receive a receipt for PAYE tax that shows how much salary and tax your employer has reported to the Tax Administration.

If you do not want to join the PAYE scheme, you can opt out of the scheme and pay tax according to the general tax rules instead. You can opt out when you apply for a tax deduction card, by changing your tax deduction card or by logging in to My page. If you want to opt out, you must do so before 3 years have passed. If you opt out of the PAYE scheme, you cannot re-join the scheme for that same year.

It is your employer who is responsible for deducting the right amount of tax. If your employer deducts too much PAYE tax from your salary, you are entitled to get a refund from the Tax Administration. You must apply for this.

2. The general tax scheme

Under the general tax rules, tax is calculated according to a tax rate that varies based on how much you earn during the year. You may be entitled to deductions. When you are taxed under the general tax rules, you will receive a tax return in March or April every year. The tax return is meant to show what you owned and earned in Norway and abroad in the previous year.

If you have an electronic ID, you will receive an SMS or email when the tax return is ready. If you do not have an electronic ID, you will receive your tax return by post. You are responsible for checking that the amounts stated in the tax return are correct. If everything is correct, you do not have to do anything. If you make any changes, you must submit your tax return by 30 April.

After you have received your tax return, you will receive a tax assessment notice. The tax assessment notice will show whether you have paid too much or too little tax. If you have paid too little tax, you must pay what you owe. If you have paid too much tax, you will receive a refund.

How much tax must I pay in the two tax schemes?

We cannot tell you exactly how much tax you must pay in the two schemes, but we can give you some examples of how much you may have to pay.

Most people who pay tax in Norway are part of the Norwegian insurance scheme. That means that you pay national insurance contributions.

Example 1. If you have worked here for approximately 1 month and have earned NOK 20,000, you must pay NOK 5,000 in tax if you are part of the PAYE scheme and you pay national insurance contributions, and approximately NOK 1,387 if you are part of the general tax scheme and you pay national insurance contributions.

Example 2. If you have worked here for approximately 1 month and have earned NOK 40,000, you must pay NOK 10,000 in tax if you are part of the PAYE scheme and you pay national insurance contributions, and approximately NOK 6,534 if you are part of the general tax scheme and you pay national insurance contributions.

Example 3. If you have worked here for approximately 2 months and have earned NOK 100,000, you must pay NOK 25,000 in tax if you are part of the PAYE scheme and you pay national insurance contributions, and approximately NOK 26,266 if you are part of the general tax scheme and you pay national insurance contributions.

See more examples on the Tax Administration’s website.

I am going to stay in Norway for more than 6 months. What do I have to do?

You must report a move to Norway.

If your report of a move to Norway is approved, you will be registered as resident in Norway and you will be sent a national identity number by post.

If your report of a move is rejected, you will not receive a national identity number. You will then continue to use your D number.

Read more about national identity numbers.

I am moving. What do I have to do?

We must have your correct address to be able to send you important information. Therefore, you must notify us of where you live in Norway. If you want your post sent to an address other than your registered address, you must register a postal address. You must also remember to write your name on your letter box, so the mail reaches you. If you have or receive a national identity number, you must remember to notify us when you move to another country.

Change your address and read more about moving.

Why should I have an electronic ID?

An electronic ID is a quick, efficient and safe way of getting access to online services from the state and the municipality. The most common electronic IDs are MinID and BankID.

With an electronic ID, you can

receive documents and letters from the Tax Administration faster
check how much you pay in tax, apply for a tax deduction card, order certificates and change your address online
check what your employers have reported about your income and tax deductions
view all the messages and documents that have been sent between you and the Tax Administration

What are my rights when I work in Norway?

You are, among other things, entitled to

a written employment contract
minimum wage in some sectors
holidays and holiday pay
overtime pay if you work overtime

If you have any questions, the Labour Inspection Authority has representatives that can help you at the Service Centre for Foreign Workers (SUA) in Oslo, Bergen, Trondheim or Stavanger. You do not need to book an appointment before you visit, but you should check the opening hours.

You can also contact the Labour Inspection Authority in several languages via a contact form.

You can also contact the Labour Inspection Authority by calling (+47) 73 19 97 00.

What is a trade union?

A trade union is an organisation that works on your behalf. It negotiates wages, working hours and holidays for you. If you have a disagreement with your employer, you can get help from the trade union’s legal advisors.

Trade unions also offer benefits such as discounts on insurance, interest on loans and mobile phone subscriptions. You pay a fixed amount every month to be a member of a trade union. The Labour Inspection Authority recommends that everyone joins a trade union.

In Norway, there are four main organisations for employees: LO, Unio, Akademikerne and YS. Most trade unions are part of one of these four organisations.

I can receive support if I lose my job or become ill

You may be entitled to sickness benefit from NAV if you become ill. You may be entitled to unemployment benefit from NAV if you lose your job or are laid off.