Tax

Who must pay income tax in Norway?

 Anyone who receives a salary from a Norwegian institution is taxable in Norway.

However:

• Guest lecturers whose stay in Norway does not exceed one day, are usually not taxed.
• International employees working or partly working in another country than Norway, must apply for a tax clarification due to Norwegian tax agreements with other countries. Contact your local HR officer
• Some countries have specific tax agreements with Norway, if your country does, contact your local HR officer

From 2019, a new and simplified tax scheme has come into effect. The scheme is meant for foreign workers who have time-limited work stays in Norway. This scheme is called PAYE (Pay As You Earn). Most new foreign workers will fall under this scheme the first year they work in Norway.

• You pay 25% tax on your employment income. The rate includes national insurance contributions at 8.2 percent

• Employers in Norway are obliged to deduct taxes from wages before employees are paid.
• Prior to, or upon starting work at UiB, international employees must apply for a tax deduction card from the local tax office. The tax deduction details can then be accessed online by the UiB Payroll Office. The tax deduction card states what percentage of the income the employer must deduct.
• If work is started without a tax card, UiB is obliged to deduct 50% taxes from your salary which is generally more than would be deducted otherwise. The balance will be reimbursed once your tax deduction card has been issued by the Norwegian Tax Authorities. Note however, that this may take up to several months.
• See "Arriving in Bergen" and select the length of your stay to find information on How to apply for a tax deduction card.

• The tax administration offers you an online tax calculator that can give you an idea.
• This is an overview of tax rates in Norway.
• But also remember to take into consideration the tax deductions you may be entitled to as an employee in Norway.