Taxes - Kunnskapsbasen
Paying taxes in Norway requires that you have both a national identity number (fødselsnummer) and a tax card (skattekort). If you will only be in Norway for a short period, you may be issued a temporary D number. As a foreigner, you may also be entitled to a 10% tax deduction for your first 2 years in Norway.
Norsk versjon - Skattetrekk
- ID number (fødselsnummer) and registration with the national population register
- Tax card
- All D-numbers will be given the status of inactive after five years
- Personal tax return (Selvangivelse)
- Final tax assessment/settlement (Skatteoppgjøret)
- Tax deduction in December
- More information
ID number (fødselsnummer) and registration with the national population register
Both the national ID number and the temporary D number are 11 digits; the national ID number starts with your birthdate and ends in 5 randomly generated digits. You'll need this number to get paid, to open a bank account and to pay taxes.
You can apply for either a D-number or a national identity number at the Trondheim tax office, although you actually will file for this number from the National Register, which is co-located with the Tax Office. You must plan for it to take some time to get an ID number. Depending upon the time of year and the national registry's workload, you may have to wait several weeks or months. You have to fill out the form called "Notification to the tax office of a move to Norway from abroad". Bring your passport with residence/work permit stamp.
You don't need to do this if you are from one of the other Nordic countries. Newly arrived non-Norwegians should make certain they have enough cash to cover expenses until they obtain one of these all-important numbers.
Video about taxes and tax return in English, Polish, Lithuanian, Romanian and Russian
There are three information videos for foreign workers about norwegian tax administration and tax system, online services and tax return.
Once you have been issued an ID number, you must return to the Tax Office and apply for a tax card. It is possible to get a tax card before getting an ID number. To do so, take your job contract and passport to the tax office. An informational brochure is available there.
The tax card is used as a basis for withholding tax from salaries paid to employees working in Norway. The date on the tax card should correspond to the period the work is performed -- otherwise a 50% tax will automatically be withheld from your salary.
If you have paid too much tax, you will get it back in your annual tax refund. Have your job contract and documentation of your expected salary with you when you go to the tax office.
Remember to update your national identity number or D-number
Persons who are registered with a fictitious birth number and international ID must inform NTNU when they receive a birth or D-number.
In order to obtain a tax card automatically in the payroll system, the Service Center for Payroll and HR at NTNU must have registered a valid birth or D number for the person. It is therefore important that the Service Center is notified as soon as the employee has such a number. Otherwise, the employee will receive a 50 percent tax deduction.
How to inform the Service Center: We recommend that the employee notifies HR at their unit (the one who originally submitted the contract). Local HR can add the social security number/D-number as a note on the employment contract in ePhorte and then send a case to the Service center at NTNU Hjelp regarding the ePhorte number.
If HR has already submitted a case regarding the employment contract through NTNU Hjelp, it would be appreciated if you could update the same case. If it's not the same person submitting the employment contract and the social security number, it can be submitted via the "Other Inquiries" form.
All D-numbers will be given the status of inactive after five years
The employee must book an appointment at a Tax office for ID control and reactivation of the d-number. If the person is staying abroad and does not have the opportunity to attend the ID check themselves, the HR employee must apply on behalf of the employee. This is done via form RF-1355 - with attached stamped color copy of passport and employment contract. If the D number is not activated, it will result in a 50 per cent tax deduction on salary, and the employee will not receive a tax assessment notice next year.
Personal tax return (Selvangivelse)
A personal tax return will be sent to your registered address in the spring of the year following the income year. The tax return must be completed and submitted to the tax authorities by April 30 in the year following the income year, or by May 31 if you file online via Altinn.no. You will receive an End of the Year Certificate (Årsoppgave) from your employer with some basic information on the salary and allowances you have earned in Norway. This should already be included on your tax return, but you should double check to make sure the numbers are correct.
Final tax assessment/settlement (Skatteoppgjøret)
The final tax assessment is sent to your registered address in either June or October in the year following the income year. It provides information on the basis for taxation in Norway, such as taxable income, tax paid, if you have overpaid or underpaid tax, etc. The tax assessment will normally correspond with the information submitted in your personal tax return, but should always be double checked. For further information on the Norwegian tax system and regulations go to www.skatteetaten.no
Tax deduction in December
Employees with regular tax cards can choose to have full tax deducted from their salary in December, instead of half. This does not apply to foreign workers who are part of the Pay as you earn-scheme.
For employees with a regular tax card: Notify the Service center for payroll and HR by 20 November through NTNU Hjelp, if you want full tax to be deducted from your December salary.
NTNU's International Researcher Support office offers tax seminars right before taxes are due. Contact: email@example.com.