Why does my colleague have a different tax card when we earn the same?

Masz taką samą pensję jak kolega z pracy, a mimo to na Twojej wypłacie widnieje zupełnie inna zaliczka na podatek? Although it may seem unfair, differences in tax cards (skattekort) do not mean that one of you will pay more and the other less. These are only advance deductions - forecasts based on many individual factors that Skatteetaten (the Norwegian Tax Administration) takes into account when creating them.

In this article, we explain step by step where these differences come from, what exactly affects the amount deducted, and when you can expect a tax adjustment. If you want to understand why your skattekort differs from your colleague's - you are in the right place.

What is a tax card?

Let's start with the basics: a tax card, or skattekort, is an electronic document that shows how much tax advance your employer should deduct from each salary payment. This document is prepared by Skatteetaten (the Norwegian Tax Administration) and made available to your employer automatically. You do not need to submit it yourself.

A skattekort is not the final tax settlement. It is only a forecast based on data from the previous year and estimates of your income, deductions and any assets. On this basis, the tax office determines what amount of advance deductions (forskuddstrekk) should be taken from your salary during the year.

If you do not order or update your card, your employer is obliged to deduct as much as 50% tax advance until a correct document appears. That is why it is important to check your tax card at the start of each year and make sure the details in it are correct.

From 2025, Skatteetaten introduced updated tax tables. It may therefore happen that you notice a change in the table number or rate - this does not mean there is an error. If the details on the card are correct (income, deductions, life situation), then the deductions will also be calculated accordingly.

The most important thing is that the tax card only concerns advance deductions. The actual settlement takes place only after the end of the year - then you receive skattemelding and skatteoppgjør, in which the tax office calculates whether you have paid enough, or whether something needs to be refunded or paid in.

Advance deduction versus final tax

What your employer deducts from your salary each month is only an advance tax deduction - in Norwegian, forskuddstrekk. This is not yet your final income tax. Advance deductions are taken based on the forecasts shown on the tax card. The aim is to spread the tax evenly across the whole year.

The final tax settlement takes place only after the end of the tax year - usually in spring. Then Skatteetaten sends you a skattemelding (tax return), and later a skatteoppgjør, which is the decision on how much you actually should pay.

Three scenarios are possible:

• if you paid too much, you will receive a tax refund,
• if you paid too little, you will have to pay the difference,
• if the advance deductions were correct, nothing changes.

This means that even if your colleague has a different tax card from you, but you earn exactly the same and have an identical tax situation, then in the end you will pay the same amount of tax. Differences in tax cards only affect how the payment is spread during the year - not the actual amount of tax. One of you may have to pay in extra in this situation, while the other gets a refund, but either way you will end up with the same final amount - one will have a higher monthly take-home pay, and the other a lower one.

However, it is worth making sure that the card is as accurate as possible, so that you avoid large additional payments or a long wait for a refund. If your income or situation changes during the year, you can update your tax card at any time and we can help you with this (click).

What affects the amount of tax advance?

The fact that you earn the same as your colleague does not mean that your tax deductions will be identical. Skatteetaten calculates the amount of deductions individually - based on a lot of data it has about you. The tax card takes into account not only salary, but also other elements of your financial situation.

Your tax card is mainly affected by:

Estimated annual income

The tax office bases this on your earnings from the previous year or, if it is your first year in Norway - on your declaration. For the 2025 card, for example, income from the period November 2023 - October 2024 was taken into account, and expected wage growth (e.g. 4.5%) was added.

Other sources of income

If, in addition to work, you have extra income (e.g. a second job, NAV, seasonal allowances), Skatteetaten takes this into account. In such cases you often receive a prosentkort, i.e. a percentage card. The employer then deducts a set percentage from each payment. Your colleague may have only one source of income, so their card will be a table card (tabellkort).

Deductions and allowances (fradrag)

Everyone may have different tax deductions, such as mortgage interest, commuting costs, childcare or pendler status. If your colleague has claimed more deductions, their taxable base will be lower, and as a result the deductions will also be smaller. No deductions mean a higher tax advance. Such deductions can also reduce the final tax, and in that case that will differ too, not just the advance deductions.

Assets and debt

If you have significant savings, a home or other property, formuesskatt (wealth tax) may be added. On the other hand, high loans and the interest on them reduce the taxable base. That is why two people with the same salary, but different assets and debts, can have different tax cards.

Outdated information

A tax card does not update itself. If your situation has changed but you have not reported it to the tax office, your card may be out of date. Your colleague may have updated theirs - for example after changing jobs, moving house or taking out a loan - and that is why the amount deducted differs. Or the other way round, meaning you updated this information and your colleague did not.

Tabellkort or prosentkort? Types of tax cards

In Norway, a tax card comes in two forms: tabellkort (table card) and prosentkort (percentage card). They differ in how the tax advance is calculated.

• Tabellkort is most often used when there is one stable source of income. The deduction is then calculated from a table that automatically adjusts to the level of monthly salary.
• Prosentkort, on the other hand, is used in the case of several employers or less predictable income. A fixed percentage is then deducted, regardless of the payment amount.

The type of card does not affect how much tax you pay at the end of the year - what matters is the total income and deductions in skatteoppgjør. If you want to better understand the differences between tabellkort and prosentkort and find out when each option is more beneficial, read our full guide here: https://efremtid.no/rozliczenia-osobiste/skattekort/.

Summary

The fact that you and your colleague earn the same does not mean that your tax deductions will be identical. Skattekort is an individual forecast based on many factors: previous income, tax deductions, debt, assets, the number of employers or whether the information in the system is up to date.

The most important thing to remember is that the tax card is only used to collect advance deductions. The final tax settlement takes place only after the end of the year. If your details are correct, and your income and deductions are the same as your colleague's - the final tax amount will also be the same.

It is worth checking your card regularly on the Skatteetaten website, especially when your life situation changes. This will help you avoid unpleasant surprises, both additional payments and a long wait for a tax refund.

Need help ordering or changing your tax card?

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