Skattekort, PAYE and the tax return – how Norway taxes newcomers, plus customs and pets
Last updated 25 September 2026Rules checked every MondayOfficial sourcesSources & methodology →
No skattekort, and your employer must take half your pay in tax. Getting the card is your first job, and the 2026 figures matter: a higher PAYE ceiling, a NOK 114,540 personal allowance and a NOK 100,000 frikort limit – here is how tax works in your first year in Norway, and what customs lets you bring.
If you start working in Norway in 2026, the first thing your employer needs is your skattekort (tax deduction card). Without one, the employer must deduct 50 per cent of your pay. For the 2026 income year, PAYE (Pay As You Earn) is open to you if you earn less than NOK 725,050, up from NOK 697,150 in 2025; the personfradrag (personal allowance) is NOK 114,540; and the frikort (tax-free card) limit is NOK 100,000.
Skatteetaten (the Norwegian Tax Administration) handles your tax and folkeregisteret (the National Population Register) – but being registered as resident there is not the same as being tax resident.
Do I need a skattekort to work in Norway?
Yes. Everyone who works in Norway needs a tax deduction card and a Norwegian identification number – a fødselsnummer (national identity number) or a D-number, which Skatteetaten gives you when you apply for the card if you have neither. EU/EEA and Nordic citizens can simply apply; others must first check that they may work here (part 2).
Skatteetaten usually processes a tax deduction card within five days, but foreign workers' applications often take longer, partly because you must attend an ID check. Those checks are done at 42 selected tax offices, by appointment only – there is no walk-in service.
| Your situation | What applies |
|---|---|
| No skattekort yet | Your employer must deduct 50 per cent of your income |
| No fødselsnummer | You get a D-number when you apply for the card |
| D-number five years old | Inactive – reactivate it, often via an ID check, before a new card |
Source: Skatteetaten and IMDi (New in Norway), read 23 September 2026.
To reactivate by post, send certified colour copies of both sides of your ID, no older than three months, to Skatteetaten, Postboks 9200 Grønland, 0134 Oslo.
How does PAYE work in Norway in 2026?
When you are new in Norway and apply for a tax deduction card, you join PAYE automatically. The scheme is voluntary: your employer deducts a flat 25 per cent of your salary, or 17.4 per cent if you are exempt from national insurance contributions. There are no deductions, no tax return and no tax assessment notice – you get a PAYE tax receipt the following year.
To stay in PAYE for 2026 you must earn less than NOK 725,050 and not be tax resident in Norway for more than one year. On short work stays – under 183 days in any 12-month period, or 270 days in any 36-month period – you join each time you apply for a card. PAYE cannot be combined with, among other things, NAV benefits (unless you are exempt from national insurance on them), Norwegian business income or capital income over NOK 10,000.
Take Anna, an engineer from Spain on a short contract with no other Norwegian income: a typical PAYE case, with one flat rate and nothing to file. You can opt out for an income year until 31 December three years later, but cannot then rejoin for that year.
| PAYE, 2026 | Ordinary taxation | |
|---|---|---|
| Tax | Flat 25 per cent (17.4 if exempt from national insurance) | 22 per cent, plus bracket tax and national insurance |
| Deductions | None | Personal allowance, minimum standard deduction and more |
| Tax return | None – a PAYE tax receipt instead | Submit by 30 April |
Source: Skatteetaten, read 23 September 2026.
What are Norway's income tax rates for 2026?
Under the ordinary rules you pay 22 per cent on alminnelig inntekt (general income: your income after deductions) – the same rate in every municipality, Oslo included. In the tiltakssonen (incentive zone) – Finnmark and the Troms municipalities Karlsøy, Kvænangen, Kåfjord, Lyngen, Nordreisa, Skjervøy and Storfjord, but not Tromsø – it is 18.5 per cent, plus a Finnmark allowance deduction of up to NOK 45,000.
On top comes trinnskatt (bracket tax) on your gross personal income, and trygdeavgift (national insurance contribution): 7.6 per cent on salary if you are aged 17 to 69, with nothing due below NOK 99,650.
| 2026 | Rate or amount |
|---|---|
| Tax on general income | 22 per cent (18.5 in the incentive zone) |
| Bracket tax up to NOK 226,100 | None |
| Bracket tax, NOK 226,101–318,300 | 1.7 per cent |
| Bracket tax, NOK 318,301–725,050 | 4.0 per cent |
| Bracket tax, NOK 725,051–980,100 | 13.7 per cent |
| Bracket tax, NOK 980,101–1,467,200 | 16.8 per cent |
| Bracket tax from NOK 1,467,201 | 17.8 per cent |
| National insurance on salary, ages 17–69 | 7.6 per cent |
| Personfradrag (personal allowance) | NOK 114,540 |
| Minstefradrag (minimum standard deduction) | 46 per cent of salary, up to NOK 95,700 |
| Frikort (tax-free card) limit | NOK 100,000 |
Source: Skatteetaten, rates pages and Forskuddsutskrivingen 2026, read 23 September 2026.
The personal allowance is automatic, reduced proportionally if you live here for only part of the year. When we checked, Skatteetaten's English rates page still showed last year's lower figure.
When is the skattemelding due?
Outside PAYE, you check and submit your skattemelding (tax return) by 30 April; sole proprietors have until 31 May. A 30-day extension is possible if you apply by 30 April. Skatteetaten answers free on 800 80 000, or +47 22 07 70 00 from abroad, 09:00–15:00 on weekdays; it takes no emails, so log in to write or use the chat.
What can I bring into Norway duty-free when I move?
Tolletaten (Norwegian Customs) lets you bring most household effects free of duty and VAT if you have lived abroad continuously for at least a year, owned and used the goods there, and import them for personal use no later than one year after moving. Declare them on form RD0030 with an inventory list. Without a fødselsnummer or D-number, first apply to Tolletaten for a TRK-number through Altinn.
| Goods | Free of duty and VAT when you move? |
|---|---|
| Household effects owned and used abroad | Yes, after at least a year abroad, imported within a year of moving |
| A pet you owned | Yes, on the same condition – not for a business relocating |
| Vehicles | No |
| Occupational equipment | No – it must be declared |
| Food, alcohol and tobacco | No |
Source: Tolletaten, read 23 September 2026.
A car costs most: 25 per cent VAT on its value plus freight and insurance, and a greenhouse gas tax – on an electric car, VAT only on the value above NOK 300,000 – followed by the engangsavgift (one-off registration tax). Part 12 has the details. Tolletaten answers private individuals on +47 22 86 03 12, weekdays 09:30–14:30.
How do I bring my dog or cat to Norway?
Mattilsynet (the Norwegian Food Safety Authority) sets the animal health rules. Bringing in a stray dog or cat is illegal, and a rehomed one may only come if you have owned and lived with it for at least six months. At most five dogs, cats or ferrets may travel with you on one non-commercial move.
| Requirement | What applies |
|---|---|
| Identification, from the EU | Microchip (ISO 11784, HDX or FDX-B); a tattoo only if applied before 3 July 2011 |
| Rabies vaccine, from the EU | Given at 12 weeks or older, valid 21 days after a primary vaccination; not needed for travel only between Norway and Sweden |
| Dogs from the EU | Anti-echinococcus (tapeworm) treatment 24–120 hours before entry, except directly from Finland, Malta, Ireland or Northern Ireland |
| From outside the EEA, including the UK | Rabies antibody test at an approved laboratory, on blood taken at least 30 days after vaccination and at least three months before entry, unless the country is in Annex II to Regulation (EU) No 577/2013 |
Source: Mattilsynet, read 23 September 2026.
Questions go to Mattilsynet on +47 22 40 00 00, weekdays 09:00–11:00 and 12:00–14:30.
What to do now
| Step | What | When |
|---|---|---|
| 1 | Book an ID check and apply for your skattekort | Before your first payday |
| 2 | Check whether PAYE suits you | When your card is issued |
| 3 | Reactivate a D-number that is five years old | Before applying for a new card |
| 4 | Declare household goods on RD0030 | Within one year of moving |
| 5 | Check your pet's microchip, rabies and tapeworm rules | Three months ahead if an antibody test applies |
| 6 | Submit your skattemelding if you are outside PAYE | By 30 April the following year |
Source: Skatteetaten, Tolletaten and Mattilsynet, read 23 September 2026.
Official sources
The official pages this guide is based on, read 23 September 2026. Links open the authority’s own website.
- Skatteetaten · skatteetaten.no
- Skatteetaten · skatteetaten.no
- Skatteetaten · skatteetaten.no
- Skatteetaten · skatteetaten.no
- Skatteetaten · skatteetaten.no
- Skatteetaten · skatteetaten.no
- Skatteetaten · skatteetaten.no
- Tolletaten · toll.no
- Tolletaten · toll.no
- Skatteetaten · skatteetaten.no
- Tolletaten · toll.no
- Mattilsynet · mattilsynet.no
- Mattilsynet · mattilsynet.no
Relocate in Europe provides general information, not legal or financial advice for your individual situation. Check with the authority named above before you act – rules change, and your case may differ.