The skattekort (tax deduction card) determines how much tax your employer withholds from your salary each month. If the figures are wrong, you can quickly end up with a baksmell — unexpected tax debt you have to pay back. As an immigrant in Norway, it is your responsibility to keep your tax deduction card up to date when your salary, job, or family situation changes.
Here you will find answers on how the tax deduction card works in 2026, why back tax arises, and which dates you need to remember in your tax return. You will also find concrete tips on how to check your tax deductions now, so that you avoid an unpleasant surprise next spring. The Norwegian tax system is also a key topic on the Samfunnskunnskapsprøven (the Norwegian social knowledge test), so the knowledge serves a double purpose.
How the tax deduction card works for immigrants in Norway
The skattekort (tax deduction card) is Skatteetaten's calculation of how much tax you should pay on your salary. Your employer retrieves your tax deduction card electronically and withholds tax automatically each month. You do not have to send the card yourself — but you must make sure the information is correct.
To receive a tax deduction card you need a Norwegian fødselsnummer (national ID number) or D-nummer. You receive a D-nummer when you register with Folkeregisteret (the National Registry) or apply for a residence permit. Once this is in place, you apply for the tax deduction card at skatteetaten.no.
The tax deduction card contains two important figures: expected income and the tax deduction in per cent. Skatteetaten (the Norwegian Tax Administration) gives you either a table card or a percentage card, depending on how stable your income is. If you earn more than the tax deduction card states, the deduction is too low. You then have to pay the difference later — that is what is known as baksmell (back tax).
New immigrants often receive a roughly estimated income in the first year. If, for example, you started a new job mid-year, the figure may be wrong. The same applies if you have received a higher salary, a new position, or several employers at once.
Log in to skatteetaten.no once a month during your first six months in Norway. Check that the salary estimate matches what you actually earn. This takes two minutes and can save you thousands of kroner in back tax.
Why many people receive back tax from Skatteetaten
Back tax arises when your employer has withheld too little tax during the year. Skatteetaten (the Norwegian Tax Administration) discovers this when the tax return is processed, and you receive a bill the following summer. The figures are always based on actual income — not on what the tax deduction card estimated in January.
Three causes recur among immigrants who are new to working life. The first is increased income: you received a higher salary or a new job, but never updated the tax deduction card. The second is having multiple employers at once — each one uses your main card, and the total tax deduction becomes too low.
The third cause is additional income such as freelance work, rental income, or dividends that were never on the tax deduction card. Other pitfalls are travel deductions that are rejected, or interest income from foreign accounts that is not reported. Skatteetaten (the Norwegian Tax Administration) automatically receives information from Norwegian banks and employers, but not always from abroad.
The amount can be large. A person who has earned 50,000 kroner more than the tax deduction card estimated can quickly receive 15,000–20,000 kroner in back tax. On top, interest is added from 1 July of the income year until the money is paid in, and the interest rate is normally higher than ordinary savings rates.
The simplest way to avoid this is to check your payslips at every turn of the year. Compare your gross annual income with the figure in your tax deduction card at skatteetaten.no. If the difference is large, update the tax deduction card before January is over.
Check your tax deduction card and update the tax deduction
Your tax deduction should reflect what you actually earn. If you have got a new job, a pay rise, or lost a side income, you must update the tax deduction card yourself. Skatteetaten (the Norwegian Tax Administration) does not do this automatically for you.
Here is how to do it: go to skatteetaten.no and log in with BankID. Select Skattekort (tax deduction card), and update your expected income for the year. You can also adjust deductions such as travel between home and work, debt interest, or commuter expenses. The changes usually apply from the next salary payment.
If you earn less than 100,000 kroner per year — for example as a student with a part-time job — you can apply for a frikort (exempt card) instead. A frikort means you do not pay tax, and is useful for summer jobs and short-term contracts. Remember to switch back to a regular tax deduction card if your income rises above the threshold.
Check your tax deduction card at least twice a year: in January when the new card arrives, and in July after the summer holidays. These points in the year catch wage changes and bonus payments before they turn into back tax.
Be especially attentive if you have several employers. Only one employer can use your main card — the others must use the secondary employer card, which has a higher deduction. You allocate this yourself at skatteetaten.no.
Set yourself a calendar reminder for 1 February and 1 August. Two minutes twice a year is enough to avoid almost all back-tax surprises.
The 2026 tax return: deadlines and deductions you must know
The tax return — formerly known as selvangivelsen — arrives in March each year. It shows your income, what you have paid in tax, and what the final assessment was. If you have paid too little, you receive back tax. If you have paid too much, you receive a refund.
Important dates for 2026: the tax return was sent out in batches from 9 to 30 March. The deadline to submit is 30 April for ordinary salary earners and pensioners, and 1 June for self-employed persons (since 31 May falls on a Sunday). You can request an extension in Altinn if you need more time.
Although much is pre-filled, you must check everything. Skatteetaten (the Norwegian Tax Administration) does not necessarily know about travel deductions, home offices, gifts to charitable organisations, or interest income from foreign banks. You must add these yourself. If you forget deductions, you can lose thousands of kroner in refund.
Common deductions for immigrants include the travel deduction between home and work (lower threshold of 12,000 kroner in 2026), trade union membership fees, and commuter expenses for those who live away from family. Interest on home loans and consumer loans is also deductible — including loans abroad, if you can document them.
Set aside an hour in early April to go through the tax return point by point. Compare the figures with the annual statement from your employer and bank. Even small errors can amount to large sums in refund or back tax, so it is worth the time.
What to do if you already have tax debt
If you have received a back-tax bill and cannot pay everything at once, contact Skatteetaten (the Norwegian Tax Administration) immediately. Most payment deadlines are three weeks after the tax assessment is ready. If you ignore the bill, the amount grows with interest and reminder fees.
Skatteetaten often offers payment plans. You can apply to spread the amount over several months, usually up to 12 months. You apply at skatteetaten.no or by phone. Be honest about your finances — they approve more often than people think, especially for first-time back tax.
If the debt is not paid, the case is sent to the Norwegian National Collection Agency. Then you can have your wages garnished directly by your employer, an enforcement order on your bank account, or a charge on your property. This also affects your credit rating for up to four years, and can make it difficult to get a loan, rent housing, or arrange insurance.
For immigrants with temporary residence permits, unpaid taxes are particularly serious. Tax debt can in some cases affect applications for permanent residence permit and citizenship, because UDI assesses your financial situation and conduct. Also see our guide on requirements for permanent residence permit.
Best advice: open the letters from Skatteetaten (the Norwegian Tax Administration) the same day they arrive. Call 800 80 000 if anything is unclear — Skatteetaten has an interpreter service in several languages, including English. Early action always makes the problem smaller.