Taxation

The Norwegian Tax Administration (Skatteetaten) provides the following overviews of the Norwegian tax system and the tax regulations and procedures relevant to foreign employees:

• Tax in Norway
• Foreign Employee with a Norwegian Employer

As a rule, anyone who receives a salary from a Norwegian institution is taxable on the same basis as Norwegian citizens. For citizens from some countries there are tax exemption under certain conditions granted to faculty staff staying for a maximum of two years. Details are specified in the tax treaties.

Tax Card
One of the first things to do after arriving in Norway is to apply for a tax card. (If you need a residence permit in order to work, you will need a valid permit before you can a apply for tax-card. For EU-citizens staying longer then 6 months, you need to register with the police first.)

Everyone who works in Norway must have a tax deduction card. You hand in part 1 of your tax deduction card to your employer. The tax deduction card shows how much tax your employer must deduct before paying your wages. Without a tax card, tax is deducted at 50 %. The difference between this and the correct rate will be reimbursed once you get a tax card.

Tax card applications may be sent before arrival in Norway, either by the person coming to work in Norway or by the University. A return address in Norway should be used to avoid postal problems. However, it is recommended that tax card applications are sent after entry to Norway ( note: it takes at least three weeks to get the application processed).
Use the form “Application for Tax Card” to apply for a tax card.

Please note that you may have to apply for a new tax card yourself if you didn´t work for the whole year. Contact the local tax office or called them in order to get a new card. (See contact information below.)

Applying for a Tax Deduction Card after entry to Norway
In order to be able to calculate the correct tax deduction, the local tax assessment office must have information about how much you expect to earn in Norway and how long you intend to stay here.

• To obtain a tax deduction card, contact your local tax assessment office where you live. In Bergen this is Bergen Tax Office

Take along the following:

• 1. A valid passport. For nationals of EEA countries or Switzerland, other identity cards are also accepted (those approved as travel documents within the EU).
• 2. Residence or work permit (if required) or documentation of registration with the police for EU-citizens staying longer then 6 months.
• 3. Your employment contract (or accepted offer of employment) with your Norwegian employer
• 4. Your Norwegian D-number or national identity number, if you have one.

It is also important that you give your local tax assessment office the address at which you receive mail and that you notify the local tax assessment office (the national registry) if you change your address. If you return to your home country before you have received your tax return and/or tax settlement, it is important that you give your local tax assessment office your residential address in your home country.

Renewing a Tax Card
Tax cards for the new year are issued in the beginning of December. However, many foreign nationals do not receive this automatically. Contact your local tac office, Bergen Tax Office, or call them in order to get a new tax deduction card.

In Bergen, visiting adress is:      Nonnesetergaten 4
(Tallest building right behind the bus station/shopping mall, next to the train station)

Visiting hours:                          Monday to Friday 09:00 - 15:00
Postal adress:                          Postboks 8103, 4068 Bergen
Telefonnumber:                        80080000