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.
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.
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)
- 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 do not need an appointment, but have to take a que number. NB! Make sure you are at the SUA office and not just at the tax office - this has impact on the processing time.
- Documents you need to bring depends on your citizenship, the tax administration have more information.
- 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. 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 a tax deduction card
- The issuing authority sends a tax deduction notification to the applicant, normally within two weeks. This notification must not be forwarded to the Payroll Office, 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.
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.
- Visit the Service Centre for Foreign Workers (sua.no) or use the form Application for new or changed tax card/advance tax - RF-1102 (skatteetaten.no).
- 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 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. Please include 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, 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