Are you working in Norway or just planning to start working and wondering what it is? tax card (skattekort) and why is everyone talking about it? It's one of the most important concepts related to the Norwegian tax system, and understanding it will help you avoid unpleasant surprises when filing your annual tax return.
In Norway, income tax is deducted directly from your salary by your employer—based on the Skattekort tax. So, if your tax card is set up correctly, you don't have to worry about monthly advance payments—everything is done automatically.
Skattekort is an electronic document prepared by The tax authorities (Norwegian Tax Office). It provides a forecast of your income, tax breaks, and projected expenses for the tax year. Based on this, the system calculates how much tax your employer should deduct from each paycheck. This solution significantly simplifies employees' lives – you don't have to calculate your own tax or make advance payments to the tax office. Just make sure the card is set up correctly and assigned to the correct employer.
Why is this so important? If your tax card is out of date – for example, if you change jobs, earn more than the tax office expected, or don't take into account tax relief – you may find you're paying too little tax throughout the year. You'll then be required to pay a tax deduction when filing your annual tax return. residual tax (surcharge). In the case of excessive deductions, you'll recover the overpayment, but you'll receive less net income throughout the year. Therefore, monitoring your skattekort and adjusting it if necessary is the basis for responsible financial management in Norway.
In the following sections, we'll explain exactly how the tax card works in Norway, what types there are (tabellkort, prosentkort, frikort, kildeskatt), how the table codes differ, what to do if you have two employers, and what changes will apply in 2025. All in plain language, based on information from Norwegian authorities. We invite you to join us!
Types of tax cards (skattekort) in Norway
There is no one-size-fits-all tax card. Skattekort It can take different forms depending on your personal circumstances, income level, and employment type. Each type of tax card works slightly differently and has a different purpose. Understanding the differences between them will help you choose the best option and avoid tax problems in Norway.
Tabellkort – tabular card
This is the most commonly used type of skattekort. Tabellkort It's based on special tax tables prepared by Skatteetaten. Your employer checks your monthly salary in the table and deducts tax based on that. The table takes into account projected tax deductions and tax-free allowances, so the deduction amount automatically adjusts to your earnings. This helps you avoid large underpayments at the end of the year.
When is tabellkort suitable? You will most likely receive a Tabellkort if you have one main employer and a fixed monthly salary. This is when the system works most accurately and your deductions are as close to your final tax as possible.
Warning: Only one employer can use the table. If you have multiple sources of income, only the primary one should use the table. You can read about what other employers must do later in the article.
Prosentkort – interest card
Prosentkort works differently: instead of a table you have entered one fixed percentage rate, e.g., 32%. This means that your employer will deduct the same percentage of tax from every paycheck, regardless of the amount. The system isn't self-adjusting, so if your income increases or decreases during the year, you could pay too little or too much.
When does a prosentkort fit? When you have several employers, irregular or seasonal earnings (e.g., work in construction, on a ship, or in agriculture), or when your income varies significantly from month to month. In such cases, the percentage card provides greater flexibility, although it requires vigilance and sometimes adjustments throughout the year.
Example: If you work full-time for six months and then only part-time after that, the procentkort may better reflect your situation than the tabellkort. But if you don't switch, you could end up underpaying your 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 freekortIn this case, the employer does not withhold tax up to this limit. However, once you exceed it, you must immediately switch to a tabellkort or prosentkort. It's worth noting that the limit applies to the entire year, and with shorter employment periods, the tax-free allowance decreases proportionally.
For whom? It's most commonly used by students, pupils, and those earning extra money seasonally. Frikort is a great solution if you're earning a really low salary. But remember – if you forget to change it and exceed the limit, your employer must withhold a 50% advance tax on the excess.
Example: A student working at a gas station during the summer is expected to earn NOK 80,000 over the course of the year – they can use their freekort and receive the entire paycheck in cash. However, if they take on a second job in the fall and earn another NOK 40,000, they must immediately change their card. Otherwise, a 50% advance will be deducted from that paycheck, which they may recover after the annual tax return.
Kildeskatt 25% (PAYE) – simplified tax for foreigners
Norway has prepared a special scheme for new employees from abroad – Kildeskatt, also called PAYE (Pay As You Earn)In this system, exactly the amount is deducted from each paycheck. 25% tax And that's it – no tax relief, no annual settlements. Tax collected this way is final.
For whom? This solution is most often chosen by people who come to Norway only for a short period (e.g., seasonal workers). It's simple and convenient – you don't have to file a tax return, and the tax office only sends an annual confirmation (skattekvittering).
NOTE: PAYE is voluntary and often unprofitable (please contact us to check the situation for you: +47 21 38 38 21 Mon-Fri 9am-21pm). If you plan to stay in Norway longer or want to take advantage of tax benefits (e.g., interest on NOKedyt, family allowance, pendler), it's better to forgo the Kildeskatt and choose a regular tax card. After your first full year of employment, you'll switch to the regular tabell/prosent system anyway.
Table number on the tax card – what do the tablelkort codes mean?
Each type of tax card tabellkort has an assigned table number (tabellnummer). It is he who decides according to what rules the employer deducts tax advances from your salary. In 2025, new table symbols were introduced, but their operation remains the same - they reflect the planned deductions and/ or income supplements included in your tax forecast.
Fradragstabeller (8000–8400)
This table range applies to tax deductionsEach subsequent number indicates a higher amount of deductions provided for in your skattekort:
- 8000 – no deductions (fradrag 0 NOK, basic and most common card)
- 8010 – 10,000 NOK deduction
- 8020 – 10,000 NOK deduction
- 8030 – 10,000 NOK deduction
- ... until 8400 – NOK 400,000 in planned deductions
The higher the number in this range, the smaller your monthly tax deductions – because the office assumes you have larger deductions that reduce your taxable income.
Tilleggstabeller (9010–9400)
This table range applies to situations where your forecast includes income supplements, e.g., interest on savings, rental income, or other capital gains. Each subsequent number represents a higher amount of such allowances:
- 9010 – 10,000 NOK extras
- 9020 – 10,000 NOK extras
- 9030 – 10,000 NOK extras
- ... until 9400 – NOK 400,000 in allowances
The higher the number in this range, the higher the tax advances – because the system assumes that your income is higher thanks to these allowances.
How does this work in practice?
On your payslip (lønnsslipp) you will see e.g. "Skattetrekk etter tabell 8120” – which means your card has a deduction of NOK 120,000. Or “Skattetrekk etter tabell 9150” – which translates to NOK 150,000 in planned income supplements. Your employer collects advance payments according to a table, and you can be sure they take your individual situation into account.
NOTE: The table number itself is technical information that you don't need to calculate. The most important thing is that your data in Skattekort (income, tax credits, allowances) is entered correctly – then the system will assign you the correct table number, and the advance payments collected will be as close to the final tax as possible.
Custom tables
In addition to the standard tables (8000–8400 and 9010–9400) the system also includes custom tablesThese labels remained unchanged in 2025 and remain in effect in specific situations. They are used when standard labels don't accurately reflect a taxpayer's situation—for example, due to insurance status, sectoral tax relief, or the specific nature of their job.
Custom tables are:
- 7150, 7160, 7170 – often used for foreign employees on assignment. They differ in terms of, among other things, whether social security contributions are paid in Norway and whether advance payments are collected over 10,5 or 12 months.
- 7300, 7350, 7500, 7550, 7700 – include, among others: standardfradrag 10% (relief for foreigners) and, in some cases, special tax rules for income from the oil and gas extraction sector. Often applied to offshore work or temporary contracts.
- 6300, 6350, 6500, 6550, 6700 – combine standard and regional tax reliefs, e.g. finnmarksfradrag (for people living in northern Norway), with different rules for collecting social contributions.
- 0100 (sjømannstabell) – for seafarers benefiting from the discount sjømannsfradrag (30%), with the employer being obliged to maintain a special pay table.
Unusual cards are used only in specific cases and are always assigned The tax authorities 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, rather than a non-standard card.
Two employers and a tax card – how to solve 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 (e.g. NAV benefits). Incorrect use of the cards may result in a large tax surcharge (residual tax) in the annual settlement.
Basic principle
If you have tabellkort, only the main employer (the one you earn the most from) should use table. All others must apply percentage which is also on the card – that is, collect tax at a fixed percentage rate indicated on the card. This way, tax relief (e.g., tax-free allowance, travel deductions) will be applied only once – to the main employer. If each employer used tabellkort, relief would be calculated multiple times, and you would pay too little tax each year.
NOTE! It is your responsibility to inform your employer whether they should collect advance payments based on a table or a percentage!
If you have a prosentkort, the matter is much simpler, because then all employers collect advance payments at the same percentage.
Example 1: permanent job + additional job
Let's say Anna works full-time at a construction company and also works at a restaurant in the evenings. Her salary certificate states: "Tabell 8100, prosent 32%." What does this mean?
- The construction company – as the main employer – withholds tax according to table 8100.
- The restaurant – as a second employer – must use a percentage rate, i.e. 32% of each salary.
If the restaurant mistakenly applies tabellkort, Anna will pay too little tax and will have to pay extra when filing her annual tax return.
Example 2: Season ticket
Piotr He works full-time for six months in a warehouse, and in the summer he works part-time picking strawberries. His main employer (a warehouse) uses the tax-free allowance (Tablelkort). A farmer who employs him seasonally should deduct tax at the rate of the tax-free allowance (Percentkort) – even if the payment is a one-time, small payment. This prevents the system from "spreading" the tax relief across two jobs.
Summary
Norwegian tax card (skattekort) It's the foundation of the entire tax system. Thanks to it, your employer knows how much tax to deduct from each paycheck—and it's the accuracy of this card that determines whether you avoid additional payments when filing your annual tax return. In 2025, new standard table numbers were introduced (8000–8400 for deductions and 9010–9400 for allowances), but the rules for using the cards themselves remain unchanged.
- Types of cards
Tabellkort (table), prosentkort (percentage), frikort (exemption) and kildeskatt 25% (PAYE for foreigners). - New numbering
Standard tables have new codes – from 8000 for deductions and from 9010 for allowances. - Two employers
Only the principal uses the table, the rest use percentages. This is crucial to avoid underpayment. - Control
Always check your skattekort on skateetaten.no and update them when your situation changes (work, benefits, income).
Remember: skattekort isn't just a formality. It's a tool that helps you pay the correct tax amount on an ongoing basis, avoiding unpleasant surprises in your annual tax return. If you have multiple employers, benefit from tax breaks, or only work in Norway seasonally, it's even more important to ensure your card is set up correctly.
Do you have questions about your tax card in Norway?
Or maybe you need help with your tax return?
Contact us: +47 21 38 38 21. We are available Monday to Friday from 9:00 a.m. to 21:00 p.m. and we will be happy to help!
Author of the article: Marcin – marcin@efirma.no
