The Norwegian tax system is based on everyone paying tax according to their ability to pay so that the tax burden is perceived as fair.
Application for a tax deduction card
- Applications for a tax deduction card must be made on the form Application for tax deduction card (pdf) - RF-1209 (skatteetaten.no)If you have an id-number + bank id, you can order it online, if not, you have to use the form above (RF-1209).
- The application form has to be delivered in person (for id.check) at the SUA office, which is located in the tax office in Bergen. You need to make an appointment to do this: https://ventus.enalog.se/Booking/Booking/Index/SUA
- Documents you need to bring depends on your citizenship, the tax administration have more information. In general you should bring passport, work contract and contract for housing.
- Those who receive subsistence allowance or other type of support from the University of Bergen (or other Norwegian sources) while they are here, have to meet in person at the tax office and apply for a tax card. You need to bring documentation of WHY you are here, WHAT you will be doing, HOW long you will stay and HOW much support you will receive during your visit. (Your department should be able to write an official confirmation on this if you don't In these cases the tax office will most likely grant you a tax exemption, but this does not happen automatically if you don´t apply and inform them.
Receiving salary before tax deduction card
- Before the Norwegian Tax Administration has established the tax deduction you are subjected to, 50 % tax is deducted from your salary.
- If you have paid too much tax, you will get it back in your annual tax refund.
Receiving a tax deduction card
- The tax information on your case is sent automatically to the Payroll office at UiB from the tax office. You will also receive information about your tax - usually a letter within two weeks from your appointment. Please do not forwarded this to the Payroll Office or department, since they receives the tax card details directly from the Norwegian Tax Administration.
The following years
- At the end of December every year, taxpayers receive a notification of the tax deduction they will be subjected to in the new income year by post. Anyone who does not receive this notification must apply for a new tax card. Tax cards are not issued automatically to: those with a D-number, or with a home address abroad, or people who recently arrived from abroad. Look below for information on how to do this.
How to renew or change a tax deduction card
If you do not receive a tax deduction notification in December, or if your financial situation changes significantly during the year, you should apply for a new tax card.
- Send the form Application for new or changed tax card/advance tax - RF-1102 (skatteetaten.no) You can also do this on-line if you have a bank id.
- If your income and/or wealth situation changes significantly in the course of the income year, you should apply for a new tax deduction card to assure that the correct amount of taxes are withheld by the employer. Proceed as when renewing your tax deduction card or use the Norwegian Tax Authorities' online service (skatteetaten.no).
How much tax?
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 is to be completed and submitted to the tax authorities by April 30 in the year following the income year. You will find your End of the Year Certificate (Årsoppgave) from UiB in the HR-portal . It contains basic information on the salary and allowances you have earned in Norway. Please check that this information in your tax return.
Final tax assessment/settlement (Skattemeldingen)
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, whether 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
Living abroad, working in Norway and abroad
There have been several cases where people who lives abroad, and work in Norway and abroad for UiB, have received claims from the tax office for underpaid tax for the year before. To avoid this, there is a few things you can do:
- Apply for tax card every year.
- When applying for tax card, you should report how many percentage (or days) of your job will be performed in Norway.
- The tax return is sent to you in the end of March/ beginning of April.
- If something seems incorrect in the tax report, correct the information within the deadline (30.of April).
- You should especially check that they only tax you for worked performed in Norway, not abroad. (This will also effect the sum for "feriepenger" -holiday pay).
- If you are taxed as if all work was performed in Norway, correct this by writing 00 for sum and 00 for "feriepenger" (holiday pay). Then write an explanation that this is salary for work done abroad and in Norway, and inform them of how many days you worked in Norway and abroad.
- When you receive the final tax assessment between June and October, check again that they haven´t taxed you too much.
- If the assessment looks incorrect, you should appeal the decision. You need to explain what you think is wrong, you should also get a written statement from UiB confirming how much of your income is work in Norway, how much is work abroad. The appealing process usually take some time, so in order to avoid any actions by the bailiff, pay the amount they are asking for. If your complaint is accepted, you should get the money returned to you with interests.
- If you have problem understanding your tax report/final assessment/ the tax office, please ask for help. Your department/HR-person are there to help their employees.