How to change your tax card in Norway to avoid owing extra tax?
Skattekort (tax card) determines how much tax your employer, NAV, or another payer withholds from your salary in Norway. If the figures on the card are too low or outdated, you pay too little tax throughout the year, and after the annual return you get restskatt (additional tax to pay).
In this article, we show when you need to change your skattekort, exactly what to check before making the change, and how to do it online in practice. We also cover typical pitfalls: several employers, benefits from NAV, loans, frikort, and PAYE.
Why changing your tax card reduces the risk of owing extra tax
A skattekort is an electronic instruction for the payer on how much tax to withhold from your salary or benefit. The employer, NAV, or pension payer retrieves it electronically, so you do not hand in a paper card at work.
Changing your skattekort corrects the current withholding. Your tax for the full year is still settled in the skattemelding (tax return), but a properly set card makes the withholding during the year closer to the real tax.
The most important rule is simple: your skattekort should contain your expected figures for the entire year 2026, not just your current salary from one job. If you earn more than what the card shows, the withholding will be too low and the risk of owing extra tax increases.
In 2026, the following factors matter when calculating tax:
| Tax element in 2026 | Amount or rate | What it means in practice |
|---|---|---|
| Alminnelig inntekt | 22.0% | Tax on net income, that is after deductions |
| Trygdeavgift on salary for people aged 17-69 | 7.6% | Contribution to the Norwegian social security system |
| Start of trinnskatt | From 226,101 NOK | Additional progressive tax on personal income |
| PAYE threshold in 2026 | 725,050 NOK | After exceeding the limit, you must be taxed under the ordinary rules |
| Frikort limit in 2026 | 100,000 NOK | After exceeding this amount, you must order a regular skattekort |
If you want to first understand what a tax card itself is, we explain it in more detail in the article What is a tax card in Norway?
What to check before changing your skattekort
Before you change your card, prepare specific numbers. The most common mistake is entering too low an income or leaving deductions too high, for example interest on a loan.
| What to check | What to enter in your skattekort for 2026 | How it affects additional tax |
|---|---|---|
| Gross salary | Total expected gross income for the whole year | Understating income lowers withholding and increases the risk of restskatt |
| Several employers | The sum of wages from all jobs | A card calculated for only one job usually withholds too little |
| Overtime, bonuses, allowances | A realistic annual amount, even if payments are irregular | Bonuses and overtime often push income above the card figures |
| Benefits from NAV | Sykepenger, dagpenger, foreldrepenger, AAP, uføretrygd and other benefits | NAV also withholds advance tax, so benefits must be included in annual income |
| Loans and interest | The actual interest you will pay in 2026 | Inflated interest gives too large a deduction and too low withholding |
| Joint loan | Correct division of debt and interest between the parties | An incorrect split can lead to additional tax for one person |
| Bank interest and capital | Current savings balance and expected interest | Higher bank interest increases capital income |
| Assets and property | Current formue (net wealth) and property details | With larger wealth, formuesskatt may apply |
| Deductions | Only deductions you are entitled to claim in 2026 | Overstated deductions reduce withholding during the year |
To check your data, it helps to have: the latest lønnsslipp (payslip), your employment contract, decisions from NAV, bank information about your loan and interest, and the expected number of working hours in the coming months.
If you are wondering whether your current situation is likely to result in additional tax or a refund, our article Will I owe extra tax or get a refund in Norway? may also be useful.
How to change your skattekort step by step
You can check, order, or change your skattekort online. After the change is submitted, the employer, NAV, or pension payer retrieves the new card electronically.
A new skattekort is usually available quickly. If the data requires additional verification, preparing the card may take up to 5 business days.
| Situation | What to do |
|---|---|
| The data on the card is incorrect | Change the skattekort and enter the correct amounts |
| The data is correct, but you want to pay more | Ask your employer to withhold a higher advance tax |
| You have a new employer | Check whether they have retrieved the current skattekort |
| You receive several payments a month | Check on each lønnsslipp whether tax is being withheld correctly |
An additional voluntary withholding is a good solution when you want to be on the safe side. The employer must withhold more if you ask for it. With NAV, you submit such a request in writing.
Several employers, NAV, and the tax table
With several sources of income, the most important thing is correct use of the table and percentage. In Norway, you will encounter two basic ways of withholding tax: tabelltrekk (withholding according to a table) and prosenttrekk (withholding according to a fixed percentage).
| Type of card | How it works | What to watch out for |
|---|---|---|
| Tabellkort | Tax changes according to the table and the size of a given payment | Only the main employer or main payer should use the table |
| Prosentkort | Each payer withholds a fixed percentage | Often better with several employers, variable payments, and benefits |
If you have several employers, only the main employer, meaning the one where you earn the most, should use the table section. The others should withhold tax as a percentage (the percentage is also shown on the tabellkort!). When several employers use the table at the same time, the total withholding is usually too low.
On the lønnsslipp you can check whether the employer used the table or the percentage. If you see the table with more than one employer, contact payroll and sort out the withholding method.
A similar logic applies to NAV benefits. NAV retrieves the skattekort automatically. If you do not have a tax card, NAV withholds 30% tax from pension and 50% tax from other benefits until a skattekort is issued. If the card change is registered after a payment has been sent, it will take effect from the next payment.
In case of illness and payments from NAV, it is also worth checking the rules described in the article Sick note, sick pay, and self-certification - what happens when you are ill in Norway?
FAQ - frequently asked questions
Summary
- To reduce the risk of owing extra tax, enter your real gross income for the entire year 2026 from all sources in your skattekort.
- Check especially: several employers, NAV benefits, overtime, bonuses, loans, interest, wealth, and deductions.
- With several employers, only the main payer should use the table, and the others should withhold tax as a percentage.
- If the data is correct but you want to pay more during the year, ask for a voluntary additional withholding.
If you need help changing your tax card in Norway, call us at: +47 21 38 38 21. We help Poles in Norway organize their tax and benefit matters.
Article author: Marcin - marcin@efirma.no
