Tax card in Norway – what is it for and why is it like that?
Tax card – what is it for and how is it determined?
What is a tax card?
A tax card in Norway, otherwise skattekort, is used to calculate income tax instalments and social security contributions. It is the document on the basis of which the employer determines how much should be deducted each month from our gross salary for tax purposes. Thanks to these instalments, at the annual settlement we may receive a tax refund, a payment demand or – in rare cases – end up at zero.
Tax instalments and tax – what is the difference?
It is worth noting that we use similar terms, but they have different meanings:
- tax, meaning what we actually pay to the state. In practice, it is paid once – at the annual settlement. It is then calculated on the basis of our total earnings for the given year.
- tax instalments, meaning what is deducted from our salary each month. Their purpose is to spread the tax over the whole year instead of paying it in one go.
Does the tax card affect tax?
No, the tax card only determines the amount of the instalments. The actual tax is calculated in the following tax year (e.g. in 2025 for 2024). Only on the basis of the instalments paid and the calculated tax is it determined whether a refund or a tax payment is due.
What if a colleague has a different card and we earn the same?
Earnings are not the only thing that affects the tax card. It is also influenced by where we live permanently, how long we have been in Norway, what our family situation is, etc.
In many cases, however, your acquaintance probably earns less or more than you, which is why they have a different card. Even small differences can affect the tax card.
Assuming, however, that you earn exactly the same amount, down to the krone, and that your personal and professional situation is identical – you can still have two different tax cards and pay different instalments. However, in the end you will still pay the same amount of tax, except that one of you will have a payment demand and the other a refund (provided the difference is above 100 kr).
This year I have a different card than last year – why?
Possible reasons for a change in the table are:
- a change in the table code – in 2025 the authority changed the table designations, so for example: table 7100 became table 8000,
- your earnings have changed,
- your personal situation has changed – e.g. you moved, had a child, etc.,
- an error by the authority – in this case it is worth intervening and changing the card to the correct one.
If you think the card should be the same as before because nothing has changed, it is worth considering correcting it – except for the Kildeskatt 25% card, which cannot be reinstated.
Is December salary on the new or old card?
December salary, paid in January, should be settled according to the new tax card. For example: salary for December 2024 paid in January 2025 should be settled according to the 2025 card.
What if I have several employers?
Here the instalments depend on whether you have a percentage card or a table.
- If you have a table: the first employer applies the table, the others – the percentage from the card.
- If you have a percentage card or PAYE – each employer applies the specified percentage.
Until when can I change the card?
The tax card for 2025 can be changed at any time during that year. However, a change after October usually does not significantly affect the final settlement, and the authority may not have time to update it, while the employer may not have time to collect the new card, so changes after that time are not recommended.
If you have questions about the tax card, taxes, benefits or other official matters – contact us: +47 21 38 38 21. We answer Mon.-Fri. from 9:00 – 21:00 and will be happy to help!
Author of the article: Marcin – marcin@efirma.no