Tax card in Norway. Incorrect information may mean additional tax or a lower payout

The Norwegian tax card (skattekort) determines how your employer calculates deductions from your salary. Under the ordinary tax system, these are advance tax payments. Only after the end of the year does Skatteetaten determine the final tax, taking into account your actual income and applicable deductions. Therefore, the amount withheld from your salary does not necessarily mean that the tax for that year has already been paid in full.

Skatteetaten prepares the card based on the information it has about income, expenses, assets and debt, as well as forecasts for the coming year. These are estimates that may not reflect what will actually happen to your finances. You may change jobs, start earning more or repay a loan. The card is not updated automatically when your earnings or interest payments change. The responsibility for checking the information remains with the taxpayer. Your employer may therefore correctly use a card that is already based on outdated assumptions. The fact that tax is shown as withheld on your payslip does not determine whether the amount is correct.

Advance payments that are too low mean more money in your account during the year, but may result in underpaid tax, known as restskatt. On the other hand, when deductions are excessive, money that could be used for current expenses goes to the tax authority. If the annual tax assessment confirms an overpayment, it will be refunded. For illustration: if 1,000 NOK too little were withheld for 6 months, the difference would amount to 6,000 NOK. This is a simplified example of the effect of understated advance payments, not a calculation of tax for a specific person. The purpose of correcting the card is to align deductions with the expected tax. It is not about obtaining the lowest possible percentage at the expense of an additional payment later.

You should check the information especially when changes affect your annual income or deductions:

• a change of job, working hours or earnings, including more overtime hours;
• an additional source of income, such as a second job or a taxable benefit from NAV;
• a new loan, repayment of debt or a change in the amount of interest;
• a change in expenses included in deductions, such as commuting costs or childcare.

It is particularly easy to overlook the connection between a loan and tax. If, after repayment or refinancing, you pay less interest but the card still includes the previous amount, the estimated deduction may be too high. As a result, advance payments may be too low. Checking the card also makes sense after receiving an additional tax bill for the previous year. First, you need to identify its cause and then assess whether a similar discrepancy exists in the current information.

With table-based deductions (tabelltrekk), the amount of tax increases with the salary payment. A pay rise alone therefore does not automatically mean that the card needs to be changed. However, you should still check the remaining information, especially deductions. With a percentage tax card (prosenttrekk), the employer applies a fixed rate. It does not automatically adjust to changes in the relationship between annual income and deductions. If you have several employers, how the card is used also matters. Only the main payer should use the table, while the others should use the percentage stated on the card. Using the table at several companies may result in total deductions that are too low. You can check this on your payslips.

You do not have to wait until January. The tax card can be changed during the year, and your employer retrieves its new version electronically. When updating it, you should include your expected income for the whole year, not only the amount you are yet to earn. In September, this means taking into account both income earned so far and expected payments until the end of 2026. If too little tax was withheld earlier, deductions may increase after the card is changed. Skatteetaten notes that a late correction may mean a higher percentage than a change made at the beginning of the year. This is because fewer salary payments remain to make up the difference. Changing the card for 2026 does not, however, correct the assessment for 2025. These are two separate matters.

The described rules on advance payments and annual assessment apply to the ordinary tax system. In the kildeskatt på lønn (PAYE) system, used by some foreign employees, tax is generally settled when the salary is paid. There is no ordinary tax return or possibility to use deductions. However, not every percentage tax card should be equated with PAYE. Percentage deductions also occur under the ordinary tax rules.

You can check your tax card yourself by logging in to Skatteetaten. The most important thing is to compare the information recorded there with your current situation, rather than merely looking at the withholding percentage. Those who need help with this assessment can use MultiNOR's tax card review service. The service includes an analysis of expected income, the method and amount of deductions, and whether the information matches the client's situation. After the analysis, you receive information on whether the card appears correct or whether there are grounds to update it. The review costs PLN 189. If a change proves necessary and you decide to order it, MultiNOR can carry out the update for an additional PLN 99. Ordering the analysis alone does not mean you are required to order the change. Not sure whether this service suits your situation? Before ordering, you can book a free consultation with MultiNOR.

Your employer withholds tax every month, yet you may still have additional tax to pay when your tax assessment is issued. The reason is often outdated information in the Norwegian tax card: income, loan interest or deductions. An error can also work the other way around: more is withheld from your salary than necessary, leaving you with less money for current expenses. The Norwegian tax card (skattekort) determines how your employer calculates deductions from your salary. Under the ordinary tax system, these are advance tax payments. Only after the end of the year does Skatteetaten determine the final tax, taking into account your actual income and applicable deductions. Therefore, the amount withheld from your salary does not necessarily mean that the tax for that year has already been paid in full.

Skatteetaten prepares the card based on the information it has about income, expenses, assets and debt, as well as forecasts for the coming year. These are estimates that may not reflect what will actually happen to your finances. You may change jobs, start earning more or repay a loan. The card is not updated automatically when your earnings or interest payments change. The responsibility for checking the information remains with the taxpayer. Your employer may therefore correctly use a card that is already based on outdated assumptions. The fact that tax is shown as withheld on your payslip does not determine whether the amount is correct.

Advance payments that are too low mean more money in your account during the year, but may result in underpaid tax, known as restskatt. On the other hand, when deductions are excessive, money that could be used for current expenses goes to the tax authority. If the annual tax assessment confirms an overpayment, it will be refunded. For illustration: if 1,000 NOK too little were withheld for 6 months, the difference would amount to 6,000 NOK. This is a simplified example of the effect of understated advance payments, not a calculation of tax for a specific person. The purpose of correcting the card is to align deductions with the expected tax. It is not about obtaining the lowest possible percentage at the expense of an additional payment later.

You should check the information especially when changes affect your annual income or deductions:

• a change of job, working hours or earnings, including more overtime hours;
• an additional source of income, such as a second job or a taxable benefit from NAV;
• a new loan, repayment of debt or a change in the amount of interest;
• a change in expenses included in deductions, such as commuting costs or childcare.

It is particularly easy to overlook the connection between a loan and tax. If, after repayment or refinancing, you pay less interest but the card still includes the previous amount, the estimated deduction may be too high. As a result, advance payments may be too low. Checking the card also makes sense after receiving an additional tax bill for the previous year. First, you need to identify its cause and then assess whether a similar discrepancy exists in the current information.

With table-based deductions (tabelltrekk), the amount of tax increases with the salary payment. A pay rise alone therefore does not automatically mean that the card needs to be changed. However, you should still check the remaining information, especially deductions. With a percentage tax card (prosenttrekk), the employer applies a fixed rate. It does not automatically adjust to changes in the relationship between annual income and deductions. If you have several employers, how the card is used also matters. Only the main payer should use the table, while the others should use the percentage stated on the card. Using the table at several companies may result in total deductions that are too low. You can check this on your payslips.

You do not have to wait until January. The tax card can be changed during the year, and your employer retrieves its new version electronically. When updating it, you should include your expected income for the whole year, not only the amount you are yet to earn. In September, this means taking into account both income earned so far and expected payments until the end of 2026. If too little tax was withheld earlier, deductions may increase after the card is changed. Skatteetaten notes that a late correction may mean a higher percentage than a change made at the beginning of the year. This is because fewer salary payments remain to make up the difference. Changing the card for 2026 does not, however, correct the assessment for 2025. These are two separate matters.

The described rules on advance payments and annual assessment apply to the ordinary tax system. In the kildeskatt på lønn (PAYE) system, used by some foreign employees, tax is generally settled when the salary is paid. There is no ordinary tax return or possibility to use deductions. However, not every percentage tax card should be equated with PAYE. Percentage deductions also occur under the ordinary tax rules.

You can check your tax card yourself by logging in to Skatteetaten. The most important thing is to compare the information recorded there with your current situation, rather than merely looking at the withholding percentage. Those who need help with this assessment can use MultiNOR's tax card review service. The service includes an analysis of expected income, the method and amount of deductions, and whether the information matches the client's situation. After the analysis, you receive information on whether the card appears correct or whether there are grounds to update it. The review costs PLN 189. If a change proves necessary and you decide to order it, MultiNOR can carry out the update for an additional PLN 99. Ordering the analysis alone does not mean you are required to order the change. Not sure whether this service suits your situation? Before ordering, you can book a free consultation with MultiNOR.