What is a tax card in Norway?

Do you work in Norway, or are you just planning to start work and wondering what a tax card (skattekort) is and why everyone talks about it? It is one of the most important concepts in the Norwegian tax system, and understanding it will help you avoid unpleasant surprises at the annual tax return.

In Norway, income tax is deducted directly from your salary by your employer - based on the skattekort. So if your tax card is set up correctly, you do not need to worry about monthly advance payments - everything happens automatically.

Skattekort is an electronic document prepared by Skatteetaten (the Norwegian Tax Administration). It contains an estimate of your income, deductions and expected costs for the tax year. On that basis, the system calculates how much tax your employer should deduct from each payslip. This makes life much easier for employees - you do not need to calculate tax yourself or pay advance amounts into the tax office account. All you need to do is make sure the card is set up correctly and assigned to the right employer.

Why is this so important? If your tax card is out of date - for example, you change jobs, earn more than the tax office expected, or do not include deductions - you may end up paying too little tax throughout the year. Then, at the annual tax return, you will receive a bill for the so-called restskatt (additional tax to pay). On the other hand, if too much is deducted, you will get back the overpaid amount, but you will receive less take-home pay throughout the year. That is why checking your skattekort and correcting it when needed is essential for responsible financial management in Norway.

In the rest of this article, we explain exactly how the tax card works in Norway, what types there are (tabellkort, prosentkort, frikort, kildeskatt), how table codes differ, what to do if you have two employers, and what changes apply in 2025. All in simple language, based on information from Norwegian public authorities. Welcome!

Types of tax cards (skattekort) in Norway

There is no single universal tax card for everyone. Skattekort can take different forms depending on your personal situation, income level and type of employment. Each type of tax card works a little differently and serves a different purpose. Understanding the differences between them will help you choose the best option and avoid tax problems in Norway.

Tabellkort - table-based tax card

This is the most commonly used type of skattekort. Tabellkort is based on special tax tables prepared by Skatteetaten. Your employer checks your monthly salary in the table and deducts tax on that basis. The table takes into account estimated deductions and the tax-free allowance, so the amount deducted automatically adjusts to your income level. This helps you avoid large underpayments at the end of the year.

When is tabellkort suitable? You will most often receive tabellkort if you have one main employer and a fixed monthly salary. In that case, the system works most accurately and your deductions are as close as possible to the final tax.

Note: only one employer can use the table. If you have several sources of income, only your main employer should use tabellkort. What the other employers must do is explained later in the article.

Prosentkort - percentage-based tax card

Prosentkort works differently: instead of a table, you have one fixed percentage rate, for example 32%. This means that from each salary payment, regardless of the amount, the employer deducts the same percentage of tax. The system does not adjust itself, so if your income rises or falls during the year, you may pay too little or too much.

When is prosentkort suitable? When you have several employers, irregular or seasonal earnings (for example, work in construction, on a ship or in agriculture), or when your income varies significantly from month to month. In that case, prosentkort gives you more flexibility, although it requires attention and sometimes correction during the year.

Example: If you work full-time for half the year and then only do occasional work, prosentkort may reflect your situation better than tabellkort. But if you do not change the card, you may end up with an underpayment at the annual tax return.

Frikort - tax-free card

This is a solution for people who earn little during the year. If your total income in 2025 does not exceed 100 000 NOK, you can apply for a frikort. In that case, the employer does not deduct tax up to that limit. Once you exceed it, however, you must immediately change the card to tabellkort or prosentkort. It is worth noting that the limit applies to the whole year and, for shorter periods of work, the tax-free amount is reduced proportionally.

Who is it for? It is most often used by students, pupils and people doing seasonal extra work. Frikort is a great solution if you really earn little. But remember - if you forget to change it and exceed the limit, the employer must deduct as much as 50% advance tax from the excess amount.

Example: A student working at a petrol station during the summer is expected to earn 80 000 NOK over the whole year - they can use frikort and receive the full salary take-home. But if they take on extra work in the autumn and earn another 40 000 NOK, they must change the card immediately. Otherwise, 50% advance tax will be deducted from that payment, which they may later recover after the annual tax return.

Kildeskatt 25% (PAYE) - simplified tax for foreign workers

For new workers from abroad, Norway has a special scheme - kildeskatt, also called PAYE (Pay As You Earn). Under this system, exactly 25% tax is deducted from each salary payment and that is all - no deductions, no annual tax return. Tax collected in this way is final.

Who is it for? This solution is most often chosen by people who come to Norway only for a short time (for example, seasonal workers). It is simple and convenient - you do not need to submit a tax return, and the tax office only sends an annual confirmation (skattekvittering).

NOTE: PAYE is voluntary and is often not worthwhile (contact us and we will check how it looks in your case: +47 21 38 38 21 Mon-Fri 9-21). If you plan to stay in Norway longer or want to use tax deductions (for example, interest on loans, family deductions, pendler), it is better to opt out of kildeskatt and choose a normal tax card. After your first full year of work, you will anyway move to the normal tabell/prosent system.

Table number on the tax card - what do the tabellkort codes mean?

Every tabellkort tax card has an assigned table number (tabellnummer). This is what determines the rules your employer uses to deduct advance tax from your salary. In 2025, new table codes were introduced, but their function remains the same - they reflect the expected deductions or income additions included in your tax forecast.

Fradragstabeller (8000-8400)

This range of tables relates to tax deductions. Each successive number indicates a higher amount of deductions included in your skattekort:

• 8000 - no deductions (fradrag 0 NOK, the basic and most common card)
• 8010 - 10 000 NOK deductions
• 8020 - 20 000 NOK deductions
• 8030 - 30 000 NOK deductions
• ... up to 8400 - 400 000 NOK of expected deductions

The higher the number in this range, the lower the monthly tax deductions - because the tax office assumes that you have greater deductions reducing your taxable income.

Tilleggstabeller (9010-9400)

This range of tables relates to situations where your forecast includes income additions, for example from interest on savings, rental income or other capital income. Each successive number indicates a higher amount of such additions:

• 9010 - 10 000 NOK additions
• 9020 - 20 000 NOK additions
• 9030 - 30 000 NOK additions
• ... up to 9400 - 400 000 NOK of expected additions

The higher the number in this range, the higher the advance tax - because the system assumes that your income is higher thanks to these additions.

How does it work in practice?

On your payslip (lønnsslipp) you may see, for example, "Skattetrekk etter tabell 8120" - which means that your card includes 120 000 NOK of deductions. Or "Skattetrekk etter tabell 9150" - which means 150 000 NOK of expected income additions. The employer deducts advance tax according to the table, and you can be sure that it reflects your individual situation.

NOTE: the table number itself is a technical detail that you do not need to calculate. The most important thing is that the information in your skattekort (income, deductions, additions) is entered correctly - then the system will assign the correct tabellnummer, and the deductions will be as close as possible to the final tax.

Non-standard tables

In addition to the standard tables (8000-8400 and 9010-9400), the system also includes non-standard tables. These did not change their codes in 2025 and still apply in special situations. They are used when the ordinary tables do not properly reflect the taxpayer's situation - for example because of insurance status, sector-specific deductions or the special nature of the work.

The non-standard tables are:

• 7150, 7160, 7170 - often used for foreign employees on assignment. They differ, among other things, in whether social security contributions are paid in Norway and whether deductions are taken over 10.5 or 12 months.
• 7300, 7350, 7500, 7550, 7700 - include, among other things, standardfradrag 10% (a deduction for foreign workers) and in some cases special rules for tax on income from the oil and gas extraction sector. Often used for offshore work or temporary contracts.
• 6300, 6350, 6500, 6550, 6700 - combine standard and regional deductions, for example finnmarksfradrag (for people living in northern Norway), with different rules for collecting social security contributions.
• 0100 (sjømannstabell) - for seafarers benefiting from sjømannsfradrag (30%), with the employer required to keep a special payroll table.

Unusual cards are used only in strictly defined cases and are always assigned by Skatteetaten based on your situation. If you have standard employment in Norway, you will most likely receive one of the tables in the 8000-9400 range, not a non-standard card.

Two employers and the tax card - how do you handle it?

In Norway, it is very important to set up your tax card correctly if you have more than one employer or additional sources of income (for example, benefits from NAV). Incorrect use of cards can result in a large tax bill (restskatt) at the annual tax return.

Basic rule

If you have tabellkort, only the main employer (the one where you earn the most) should use the table. All the others must use the percentage that is also shown on the card - that is, deduct tax at the fixed percentage rate stated on the card. This ensures that tax deductions (for example, the tax-free allowance, deductions for commuting) are applied only once - by the main employer. If every employer used tabellkort, the deductions would be applied multiple times and you would pay too little tax during the year.

NOTE! It is your responsibility to tell the employer whether they should deduct tax according to the table or according to the percentage!

If you have prosentkort, the matter is much simpler, because then all employers deduct tax at the same percentage.

Example 1: permanent job + extra work

Let us assume that Anna works full-time for a construction company and also does evening shifts in a restaurant. Her skattekort states: "Tabell 8100, prosent 32%". What does this mean?

• The construction company - as the main employer - deducts tax according to tabell 8100.
• The restaurant - as the second employer - must use prosentkort, that is 32% from each payment.

If the restaurant mistakenly also uses tabellkort, Anna will pay too little tax and will have to make an additional payment at the annual tax return.

Example 2: seasonal worker

Piotr works full-time for half the year in a warehouse and in the summer does extra work picking strawberries. His main employer (the warehouse) uses tabellkort. The farmer employing him seasonally should deduct tax according to prosentkort - even if the payment is one-off and small. This way, the system does not "spread" the deductions across two jobs.

Summary

The tax card in Norway (skattekort) is the foundation of the entire tax system. It tells your employer how much tax to deduct from each salary payment - and it is the accuracy of this card that determines whether you avoid additional payments at the annual tax return. In 2025, new standard table numbers were introduced (8000-8400 for deductions and 9010-9400 for additions), but the basic rules for how the cards work have not changed.

• **Types of cards
  **Tabellkort (table), prosentkort (percentage), frikort (tax-free card) and kildeskatt 25% (PAYE for foreign workers).
• **New numbering
  **Standard tables now have new codes - from 8000 for deductions and from 9010 for additions.
• **Two employers
  **Only the main employer uses the table, the others use the percentage. This is crucial to avoid an underpayment.
• **Checking
  **Always check your skattekort at skatteetaten.no and update it when your situation changes (work, deductions, income).

Remember: skattekort is not just a formality. It is a tool that helps you pay the right amount of tax as you go, avoiding unpleasant surprises at the annual tax return. If you have several employers, use deductions or work in Norway only seasonally - it is even more important to make sure the card is set up correctly.

Do you have questions about the tax card in Norway?

Or do you need help with your tax return?
Contact us: +47 21 38 38 21. We are available Monday to Friday from 9:00 - 21:00 and will be happy to help!

Author of the article: Marcin - marcin@efirma.no