Taxes in Norway must be paid by all employed persons. In order to be able to pay your taxes, you must apply for a tax deduction card (norw. skateboard). It allows the employer to calculate the tax rate that must be deducted from your salary. In special cases, an employed foreigner may be subject to limited tax liability.
Taxes in Norway - rates for employees
were reduced in 2018. Currently, the income tax rate is 23%. Its amount is calculated based on the income earned by the employee. Various tax deductions are used, which in practice increase the amount of net earnings.
Also read: Taxes in Norway 2018 - what has changed? >>>
Tax card - how to get it?
To settle your taxes in Norway, you must first obtain a tax deduction card. To do this, go to the Norwegian Tax Office (norw. the tax authorities) and be sure to take the following documents with you:
- completed form RF-1209, in which we determine the expected income for the next tax year,
- passport or other ID card,
- a document confirming the assignment of a D-number or personal number,
- an employment contract (if you are an employee) or confirmation of running a business (applies to entrepreneurs).
D-number is a temporary personal number. Foreigners who have it, formalize all tax-related issues at the office for foreign employees (norw. Sentralskattekontore in Stavanger). This entity is also responsible for providing the tax deduction card. A much more convenient form is to have a permanent personal number (norw. fødselsnummer). In this case, taxes in Norway can be settled at the local competent office of the Norwegian Tax Office.
Also read: Lonely pendler - who is entitled to this status? >>>
It's worth having a tax card
Obtaining a tax card is profitable for the employee. If it is not delivered to the employer, the taxes in Norway increase significantly on the basis of the income received. Currently, people who neglect this issue receive a salary less 50% of income tax.
Taxes in Norway - important deadlines
Based on card tax, the employer deducts an advance tax from his employee income from each salary paid. The Tax Office informs about the amounts of advances on an ongoing basis. The employer's obligations also include providing current salary calculations to employees. By the end of each year, he is also obliged to issue a document (Norwegian Sammenstillingsoppgave) summarizing the income obtained in a given accounting year.
Also read: Tax deductions in Norway - how to pay less? >>>
At the turn of March / April, the Tax Office sends employees preliminary tax settlements (norw. skating check-in). At this point, the taxpayer is obliged to verify the information contained in this document. If it is necessary to correct the calculations or inform about the due tax deductions, the necessary corrections should be submitted by 30 April. For entrepreneurs, the deadline for submitting a tax adjustment is May 31.
Taxes in Norway
Taxes in Norway are the responsibility of every resident of this country. For this reason, you should be aware of how the Norwegian tax system works, and also know what deadlines apply for correct settlement. Taxpayers can also benefit from certain tax benefits, and status conditions are particularly important for foreigners pendler.
