Moving to Norway means stepping into a system that is tidy, digital, and pretty strict about rules. Paying tax here is straightforward once you understand the flow: register yourself, get the right ID and tax card, check your tax return, and pay what is due. As someone who grew up in Norway and has helped a lot of newcomers get set up, I’ll walk you through the essentials so you can avoid the usual headaches and get things right from the start.
Most foreigners working in Norway will either pay through an employer with a Norwegian tax card or through advance installments if self-employed. If you earn only a small income or come for short assignments, the rules are a bit different, but the setup steps are similar. Let’s take a deeper dive into the Norwegian tax world so you can feel confident and in control.
Understand When You Become Taxable in Norway
Norway taxes you based on where you work and where you are tax resident. If you work physically in Norway, you generally pay Norwegian tax on that income. Tax residency is usually triggered if you stay over a certain number of days within a 12-month or 36-month period, but even if you are not yet tax resident, income earned from work in Norway is normally taxable here. If you are coming on rotation, remote work, or split contracts, make sure your employer clarifies where the work is physically performed. This matters for tax, social security, and your deductions.
If you are a student with part-time work or an accompanying spouse starting a small side business, the same principles apply. Income tied to work in Norway typically gets taxed in Norway, and you will need the correct registration and a tax card.
Get Your Norwegian ID Number or D-number
To interact with any Norwegian authority, you need an identification number. There are two types:
Norwegian national identity number (fødselsnummer). Given if you register as living in Norway for more than six months. It is permanent and unlocks full access to digital services.
D-number. Given if you will be in Norway less than six months or you are not registering as resident yet. It works for tax and banking, and many newcomers start with this before they later receive a full identity number.
You request the number as part of your initial registration. Typically, you book an ID check appointment after arriving, bring your passport and employment documentation, and then the number is issued to you. Do not skip the ID check. Without it, you will struggle to get a bank account, a tax card, and access to key services.
Apply for Your Tax Card
The tax card, or skattekort, tells your employer how much to withhold from your salary. Most people apply for it when they get their ID number or D-number. Your employer can often request it electronically once your identity is verified, but you can also apply yourself online. You will need details about your salary, expected start and end dates, and any other income you expect in Norway.
If you do not have a tax card in place, your employer must withhold at a higher rate until the correct card is issued. Make sure you update your tax card if your situation changes like a higher salary, a bonus, or a second job. Adjustments during the year keep your withholding close to your expected tax, which reduces surprise bills later.
Know the Two Main Ways Employees Are Taxed
Foreign employees typically fall into one of two systems in the first years:
Standard taxation with a regular tax card. Your employer withholds according to your personal tax card. You file a normal Norwegian tax return, and you can claim applicable deductions.
PAYE for foreign workers, often called a “pay-as-you-earn” flat-rate scheme. Under this simplified system, a flat withholding rate is applied to your salary. You do not claim deductions, and you normally do not receive an ordinary tax assessment for that income. Many short-term or first-year workers choose this for simplicity. You can opt out if deductions would benefit you more. The right choice depends on your income, the length of your stay, and whether you qualify for commuter or other deductions.
If you are unsure which system suits you, run a quick comparison: estimate your annual salary, check potential deductions, and weigh that against the simplicity of the flat rate. Once you choose, changing mid-year can be limited, so read the fine print before committing.
Register for Digital Access
Norway runs on digital ID. Set yourself up early:
MinID. Easier to obtain and often the first step for newcomers. It lets you log in to public services and view your tax documents.
BankID. Full-strength login used for banking and all public portals. You usually need a Norwegian bank account and identity number to get it. If BankID takes time, MinID will carry you through tax season.
With MinID or BankID, you can access Skatteetaten (the Norwegian Tax Administration) and Altinn (the public portal) to see your tax card, update income estimates, read messages, and later check and submit your tax return online.
If You Are Self-Employed or a Freelancer
If you are running your own activity in Norway, a few extra steps apply:
Register your business. Sole proprietors register with the Register of Business Enterprises. If you have a company formed abroad but working in Norway, check the Norwegian permanent establishment rules and reporting obligations.
Advance tax installments. Instead of employer withholding, you pay tax in installments during the year. Set money aside from each payment so you have enough when installments are due.
VAT registration. If your taxable turnover in Norway crosses the current threshold within a 12-month period, you must register for VAT and charge VAT on sales where applicable. Keep clean invoices, proper bookkeeping, and file VAT returns on time.
Social security contributions. Self-employed persons pay their own National Insurance contributions and may need to arrange voluntary sickness benefits or additional insurance to protect their income.
Understand Social Security and A1/S1 Certificates
Working in Norway typically means paying into the Norwegian National Insurance Scheme. If you are on assignment from another EEA country, you might remain covered at home with an A1 certificate. Outside the EEA, bilateral agreements vary. This affects both your take-home pay and your benefits right. Bring the correct certificate if you remain in your home system, and make sure your employer’s payroll is aligned with that status. Mismatches between tax and social security coverage are a common and costly mistake.
Watch the Yearly Timeline
Having your eye on the calendar will save you stress:
January to February. Employers send you a salary statement showing what you earned and what was withheld last year. Check that it is correct.
March and April. Your prefilled tax return becomes available online. Look for the notification in Altinn or your digital mailbox. Review every figure. Add missing income, correct personal details, and claim deductions you qualify for.
By the standard deadline. Most employees must submit corrections or approval by the end of April. Self-employed individuals usually have a slightly later deadline. You can apply for an extension if needed, but do not assume it is automatic.
Summer to autumn. The tax assessment arrives. If you overpaid, you get a refund. If you underpaid, you will be given a payment deadline. Use the KID number provided when you pay. It is how the system matches your money to the right bill.
Deductions Worth Checking
Norway’s deduction system is less generous than some countries, but there are still important items to review:
Interest paid on loans. Mortgage and certain student loan interest can be deductible if you are tax resident here.
Union fees and professional dues. Many workers can deduct membership fees up to a capped amount.
Childcare costs. Approved childcare expenses for children under a certain age are typically deductible within limits.
Charitable donations. Gifts to approved organizations may be deductible up to an annual limit.
Travel for work and commuting. If you qualify as a commuter because you maintain a home elsewhere and meet distance or stay requirements, some housing, travel, and subsistence costs may be deductible. The rules are specific. Keep evidence.
Home office and business expenses. If you are self-employed, claim legitimate business costs. Keep receipts, log your mileage, and separate personal from business use.
Only claim what you can document. Norway is serious about record-keeping, and random spot checks are normal.
Double Taxation and Tax Treaties
Norway has tax treaties with many countries. These treaties aim to avoid double taxation by allocating taxing rights between countries and providing credit or exemption methods. If you pay tax on the same income abroad, you can often claim a credit in Norway or vice versa. To do that, you will need proof of the foreign tax paid, details of the income source, and sometimes a certificate of tax residence.
If you split the year between countries or work partly in Norway and partly abroad, talk to payroll early and keep a calendar of work days in each location. Treaties rely on facts like where you were when doing the work, your employer’s location, and whether costs are borne by a Norwegian entity.
How to Actually Pay What You Owe
If you are an employee on a regular tax card, payroll withholds tax every month and sends it to the authorities. You will only need to pay separately if your final assessment shows underpaid tax.
If you are self-employed or receive a bill after assessment:
Find the payment information in your tax account. You will see the amount due, due date, and a unique KID number.
Pay from a Norwegian or foreign bank. Use the exact KID number and the correct IBAN and SWIFT if paying from abroad. Missing or wrong KID numbers cause delays or misallocation.
Set reminders. Late payment triggers interest. If the amount is large and paying in a single go is difficult, contact the tax office early to discuss a payment plan.
Common Pitfalls for Newcomers
Waiting too long to book the ID check. Appointments can be busy in August and January. Book as soon as you have your employment contract.
Not updating the tax card mid-year. Bonuses, a raise, or a second job will throw off your withholding. Update your estimate online.
Choosing the wrong employee scheme. The flat-rate system is simple, but it can cost you if you qualify for meaningful deductions. Run the numbers both ways.
Assuming treaty relief applies automatically. It does not. You need documentation and to file the right forms to get credit for foreign tax.
Relying only on BankID from day one. It takes time to get. Start with MinID so you can still access your online tax account and submit on time.
Mixing personal and business finances. For freelancers and sole proprietors, separate accounts and consistent bookkeeping make VAT and tax filings far cleaner.
Practical Tips That Make Life Easier
Scan and store every document. Salary statements, rental contracts, travel logs, and receipts save hours when filing.
Keep a workday calendar. If you travel in and out of Norway, track where you perform your work. This single habit resolves most treaty questions.
Use the prefilled return as a checklist, not a verdict. It is helpful, but it only knows what has been reported to it. You still need to add missing items and check correctness.
Ask payroll to explain your payslip. Norwegian payslips are detailed. Understanding each line helps you spot issues early, especially around tax withholding and social security.
If in doubt, file. Submitting a tax return with your best information beats missing the deadline. You can correct later if needed.
Norway’s system rewards being on time, being accurate, and documenting your claims. Once you have your ID number, tax card, and digital access sorted, the rest is largely a rhythm you repeat each year. Get those basics right, and tax season becomes another routine here, not a stressor.