Taxes
Moving to Norway or just arrived? NorgeStart explains Norwegian bureaucracy, work, taxes, housing, healthcare and daily life in plain language — with an AI assistant that translates official letters and audits payslips.
Updated: 2026-07-06
Tax card (skattekort) — your first task
- Everyone working in Norway needs a tax card — order it at Skatteetaten with passport and work contract (ID check in person the first time).
- No tax card = employer must withhold 50%.
- The tax card tells the employer what % to deduct. Update it whenever your income changes: skatteetaten.no.
PAYE — the 25% flat scheme for new workers
- New foreign workers automatically start in PAYE (kildeskatt på lønn): flat 25% (includes national insurance), nothing more to do, no tax return.
- Applies your first year, if income is under ~NOK 670 000.
- You can opt out into ordinary taxation — usually worth it if you: commute to family abroad, pay loan interest, earn under ~NOK 300k, or have other deductions. Once you opt out for a year you can't go back for that year.
How ordinary tax works (simple version)
- Three parts: 22% on income after deductions + bracket tax (1.7–17.7% on higher salary slices) + 7.7% national insurance.
- Automatic deductions: minimum standard deduction (minstefradrag) and personal allowance — you get these without doing anything.
- Rule of thumb: a normal full-time salary pays 25–35% in total. Use the Tools tab to estimate your net pay.
Tax return & refund (skattemelding)
- Every March/April you get a pre-filled tax return — check it, correct it, claim deductions. Deadline: 30 April.
- Deductions people miss: commuter costs to home country (pendlerfradrag), interest on foreign loans, union fees, childcare costs (foreldrefradrag), donations.
- Result (skatteoppgjør) comes June–autumn: refund straight to your account, or a bill (restskatt) — pay it on time, interest accrues.
December salary has half tax withholding — that's the system, not a raise. Don't spend it as extra money if you're on a tight budget in spring.
Digital life: Altinn & Skatteetaten inbox
- All letters from the tax office arrive digitally in Altinn / your Skatteetaten inbox, logged in with BankID. Check it — "I didn't see the letter" doesn't stop deadlines.
- Scan any tax letter with this app and it will tell you what it means and what to do.