# Tax deduction card 2026: avoid back tax in Norway now

A skattekort tells your employer how much tax to withhold. It is electronic and is separate from permission to work.

Canonical: https://samfunnprep.no/en/articles/skattekort-baksmell-2026
Language: en
Publisher: SamfunnPrep
Author: Hlib Suslov
Published: 2026-05-03T00:00:00+00:00
Modified: 2026-10-30T14:00:59.083179+00:00
AI use policy: https://samfunnprep.no/ai-policy.txt

## Key takeaways

- When and how long? Apply before the first salary payment. Skatteetaten normally issues the card within five working days; an ID appointment and missing evidence can add time.
- Keep in mind Review your income estimate when your pay or work changes. A tax card does not itself establish a residence right, and you do not need to buy one from a private intermediary.

A skattekort tells your employer how much tax to withhold. It is electronic and is separate from permission to work.

## Understand how it works

Without a tax card, an employer normally withholds 50% of salary. This is withholding, not a universal final tax rate. Foreign employees may enter PAYE or ordinary taxation depending on their circumstances; check the consequences with Skatteetaten before choosing.

## When and how long?

Apply before the first salary payment. Skatteetaten normally issues the card within five working days; an ID appointment and missing evidence can add time.

## Have these ready

- Identity document and ID-check confirmation when required
- Employment contract or written offer
- Estimated income and the details requested on RF-1209

## What to do

1. Use the foreign-employee application, or RF-1209 if you cannot sign in.
2. Book an ID check if required; an employer can also apply on your behalf.
3. Tell payroll when the card is ready. The employer retrieves it electronically.

## Withholding, PAYE and the final tax assessment

The amount deducted from salary is not always the final tax you owe. Under ordinary taxation, inaccurate income or deduction estimates can produce tax to pay or a refund after the assessment. Update the card when circumstances change instead of assuming last year's figures remain correct.

PAYE for foreign workers and ordinary taxation have different rules on deductions and settlement. Check which scheme your card uses before opting out or comparing headline percentages. A tax card applies to a calendar year. If you have several employers, check with payroll which uses the table and which uses percentage withholding.

## Keep in mind

Review your income estimate when your pay or work changes. A tax card does not itself establish a residence right, and you do not need to buy one from a private intermediary.

## Next steps and related guides

- [Use the interactive checklist](https://samfunnprep.no/en/verktoy/forste-uke#first-week-step-skattekort)
- [Check your residence registration and ID number](https://samfunnprep.no/en/articles/fodselsnummer-dnummer-forskjell)
- [Open a bank account](https://samfunnprep.no/en/articles/apne-bankkonto-norge)

## Sources for this step

- [Skatteetaten · Tax card for foreign employees](https://www.skatteetaten.no/en/forms/tax-deduction-card-for-foreign-citizens/)
- [Skatteetaten · Tax withholding without a tax card](https://www.skatteetaten.no/en/business-and-organisation/foreign/employer/tax-deduction-cards/)

## FAQ

### When should I start, and how long does it take?

Apply before the first salary payment. Skatteetaten normally issues the card within five working days; an ID appointment and missing evidence can add time.

### Which documents should I prepare?

Identity document and ID-check confirmation when required; Employment contract or written offer; Estimated income and the details requested on RF-1209

## Sources

- [Skatteetaten · Tax card for foreign employees](https://www.skatteetaten.no/en/forms/tax-deduction-card-for-foreign-citizens/)
- [Skatteetaten · Tax withholding without a tax card](https://www.skatteetaten.no/en/business-and-organisation/foreign/employer/tax-deduction-cards/)

Citation: Hlib Suslov, "Tax deduction card 2026: avoid back tax in Norway now", SamfunnPrep, 2026-05-03T00:00:00+00:00, https://samfunnprep.no/en/articles/skattekort-baksmell-2026