Tax card – what is it for and how is it selected?

What is a tax card?

Norwegian tax card, also known as skattekort, is used to calculate income tax advances and social contributions. This is a document based on which the employer determines how much should be paid monthly from our gross salary for tax purposes. Thanks to advances during the annual settlement, we can receive tax refund, surcharge or – in rare cases – break even.

Tax advances and tax – what’s the difference?

It is worth noting that we use similar terms, but they have different meanings:

• tax, that is, what we actually give to the state. In practice, it is paid once – with the annual settlement. Then it is also calculated based on our total earnings for the given year.
• advance tax, which is what is deducted from our salary each month. They are designed to spread tax over the entire year, rather than paying it all at once.

Does the card affect taxes?

NO, the tax card only specifies amount of advances. The actual tax is calculated in the next tax year (e.g. in 2025 for 2024). Only based on the advance payments paid and the calculated tax is it determined whether a refund or additional tax is due.

What if a friend has a different card and we earn the same?

Earnings aren't the only thing that affects your tax card. It is also influenced by where we live permanently, how long we have been in Norway, what our family situation is like, etc.

In many cases, however, your friend probably earns more or less than you, which is why he or she has a different card. Even small differences can affect your tax card.

Assuming, however, that you earn the same amount as the crown, and that your life and professional situation is identical - you can still have two different tax cards and pay different advances. However, in the end you will pay the same amount of tax anyway, with the difference that one of you will have an additional payment and the other will receive a refund (if the difference is more than NOK 100).

This year I have a different card than last year – why?

Possible reasons that influence the table change are:

• table code change – in 2025 the office changed the table designations, so for example: table 7100 became table 8000,
• your earnings have changed,
• your life situation has changed – e.g. you moved, you had a baby, etc.,
• office error – 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's worth considering a revision - except for the Kildeskatt 25% card, which can't be restored.

Is the December payment on the new or old card?

The December payment, paid in January, should be settled according to new tax cardFor example: salary for December 2024 paid in January 2025 should be settled according to the card for 2025.

What if I have multiple employers?

Here the advances depend on whether you have percentage card or table.

• If you have a table: the first employer uses the table, the rest – the percentage from the card.
• If you have a percentage card or PAYE – each employer applies a certain percentage.

Until when can I change my card?

The tax card for 2025 can be changed at any time this year. However, a change after October usually does not significantly affect the final settlement, and the office may not have time to change it, and the employer may not have time to collect the new card, so it is not recommended to change the card after this time.

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