25% kildeskatt (PAYE) – who is it worth it for? Key information

⚠️ 25% KILDESKATT (PAYE) – KEY INFORMATION! WHO IS IT WORTH IT FOR? ⚠️

⚠️ WHEN CAN I USE IT?
There are three limits:
– as long as you do not meet the rules for permanent residence in Norway (minimum 183 days per year in Norway), you can use kildeskatt 25%. You can also still use it in the year in which you exceed the residence limit. In the following year, the office should automatically issue a normal tax card.
– as long as your earnings do not exceed 651.250kr (for 2021), you can also use it; once you exceed this amount, you should switch to standard taxation.
– as long as you do not have other taxable income, such as sickness benefit, unemployment benefit or parental benefits.

⚠️ ADVANCES AND TAX RETURN:
Under 25% tax for foreign employees, the most important rules are:
– fixed tax advances of 25% of income,
– no obligation to file an annual tax return,
– no tax refunds or additional tax to pay,
– no deductions available,
– allowances such as “half tax before Christmas” do not apply.

⚠️ WHEN IS IT NOT WORTH IT AND WHEN SHOULD YOU SWITCH TO STANDARD TAXATION?
It is worth giving up kildeskatt 25% (PAYE) if you earn less than 40.000kr/month (480.000kr/year).

I covered this topic in more detail in my video about kildeskatt 25%, which I warmly invite you to watch – https://youtu.be/UF4gBImUi2c

⚠️ HOW DO I SWITCH TO STANDARD TAXATION?
If, from the previous point, you know that kildeskatt is not worthwhile for you and you have decided to change it – we can help you switch to standard taxation, thanks to which you will receive a refund for 2021 and you can change your tax card up to 3 years back, so you may also receive a refund for the previous year! More information can be found here: https://efremtid.no/zmiana-payee-kildeskatt/

If you want to change your tax card yourself, you can do so on the website https://www.skatteetaten.no/