Half tax before the holidays in Norway. Who will get more money in their account?

In November or December, many employees will receive a higher salary payment because their employer will withhold less tax. However, the total tax for the year remains the same. This rule does not apply to people taxed under the simplified kildeskatt system.

For monthly salaries, the employer chooses whether to reduce the withholding in November or December. It applies to one of these months. You do not need to submit a separate application to Skatteetaten, but it is worth asking HR about the date.

For payments made every two weeks, the rule is different: no tax is withheld from the last payment in November or the first one in December.

Let us assume that Anna earns NOK 40,000 gross per month, is taxed under the ordinary system, and her employer normally withholds NOK 10,000 in tax. This is an illustrative example and does not include other deductions.

Regular month: from NOK 40,000 gross, the employer withholds NOK 10,000 in tax. Anna receives NOK 30,000 in her account.

Month with half the withholding: from the same NOK 40,000 gross, NOK 5,000 in tax is withheld. Anna receives NOK 35,000 in her account.

Anna therefore gets NOK 5,000 more in her account. Her gross salary has not changed. The employer has simply paid less money from this salary payment towards tax.

As Skatteetaten explains, the lower withholding before the holidays is already taken into account when advance tax payments are calculated. In months with full withholding, you pay correspondingly more. Therefore, the way tax is collected changes, not its annual amount.

There is no half withholding before the holidays under kildeskatt. This is a simplified system for some foreign employees, often referred to as the “25 percent card”. In this system, tax is collected at a fixed rate throughout the year.

Even under ordinary taxation, the lower withholding applies to regular salary only. The employer withholds the full advance tax payment from bonuses, overtime and special fees. If you receive such additional payments, the total amount of tax on your payslip may not fall by exactly half.

Log in to Skatteetaten and open your tax card, known as a skattekort, for 2026. Check whether it is marked “Kildeskatt på lønn”. If in doubt, ask HR which card they are using.

With an ordinary tax card, also check your expected income for the full year, including income from all employers. If the amount is incorrect, update the information. The card is not updated automatically after a pay rise or when you take on an additional job. Withholding too little may result in an additional payment when you file your tax return.

On your payslip, or lønnsslipp, look for the item “skattetrekk” or “forskuddstrekk”. This is the amount collected for tax. If you would prefer the full advance payment to be withheld before the holidays, notify HR before the salary payment is prepared.

Not sure whether your tax card matches your earnings? MultiNOR can check its details and tell you whether it needs to be changed. See the tax card checking service or ask in Polish by calling +47 21 999 409.