The Norwegian Tax Administration

Service Centre for Foreign Workers

UNIVERSITY OF STAVANGER - 2014

The Norwegian Tax Administration

The Tax Administration in Norway is responsible for taxes

and for the National Population Registry

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Service Centre for Foreign Workers

- The Labour Inspection Authority (Arbeidstilsynet)

- The Police (Politiet)
- The Tax Administration (Skatteetaten)
- The Directorate of Immigration (UDI)

The Labour Inspection Authority, the Police, the Tax

Administration and the Directorate of Immigration have
established Service Centres for Foreign Workers in Oslo,
Stavanger and Kirkenes.

At the Service Centres it is possible to obtain general

information about residence and work in Norway and initiate a
fast-track handling of applications.

Norwegian national ID numbers

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 Norwegian national ID numbers

ID number vs. D-number

If you intend to stay in Norway for more than six months, you must
apply for a national ID number by reporting a move to Norway at the
tax office (applies to Nordic citizens and persons from outside the EU /
EEA / EFTA area) or Service Centre for Foreign Workers (applies to
EU / EEA / EFTA citizens and their family members). If you have
previously been allocated a D number, you must subsequently only
use your national ID number.
Foreigners who come to work in Norway for less than six months will
not be given a national ID number. Instead, they will be allocated a D
number.

Please note: students who are going to reside in Norway for less than
6 months (all nationalities) will not be issued any ID-number at the tax
office. Exception: if a person starts to work.

Notification of a move to Norway from abroad

Students who are going to reside in Norway for more than 6 months have to register
themselves in the Population Registry at the tax office (Nordic citizens and persons from
outside the EU / EEA / EFTA area) or Service Centre for Foreign Workers (EU / EEA / EFTA
citizens and their family members). In this case you will obtain a Norwegian ID number. You
have to have a valid Residence card / Registration certificate and a letter of admission in order
to be registered. You can also be asked to show your housing contract.

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Important to notify the tax office about

- Move within Norway

- Move abroad from Norway

- Change of your postal address

Nordic countries

EU / EEA / EFTA

Rest of the world

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Nordic countries

• - ID number or D-number

• - If you start to work: Electronic tax deduction card

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EU / EEA / EFTA

- Registration Certificate issued by the police (if you are

staying in Norway for more than 3 months)

- ID number or D-number

- If you start to work: Electronic tax deduction card

Please note: you must have a Registration Certificate

from the police in order to apply for an ID-number.

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 Application Portal

https://selfservice.udi.no

ATTENTION! Students from the EU/EEA area must choose:

- Free registration for EU/EEA citizens

In order to book an appointment in Stavanger, when asked for a

police district that you are applying from please choose:
Rogaland Police District, Service Centre for Foreign Workers,
Stavanger.

You have to meet in person for your appointment at the police

office of the Service Centre for Foreign Workers in Stavanger
(Lagårdsveien 46).

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 Rest of the world

If you are from outside the EU/EEA area:

- Residence permit / Residence card (you have to meet in

person at the Stavanger police station – Lagårdsveien 6)

Rest of the world

- ID number or D-number

- If you start to work: Electronic tax deduction card

Please note: You must have a Residence Card in order

to apply for an ID-number or D-number

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 The tax office in Stavanger

Address

Lagårdsveien 46
Stavanger

Opening hours

Monday – Friday
9:00 – 15:00

The Service Centre for Foreign Workers in Stavanger

Address

Lagårdsveien 46
Stavanger

Opening hours

Monday – Friday
9:00 – 14:30 (15:00)

Police information:
09:00 – 11:45

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The tax office in Stavanger

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 Taxes in Norway

Tax on salary

From 0 % ...

Frequently asked questions

Am I allowed to work while I am studying in Norway?

Answer:

• - Yes, as long as you have a valid permit to study

and work in Norway (applies to students from outside
the EU/EEA area).

• - EU/EEA citizens need to have a Registration

Certificate in if they stay in Norway for more than 3
months.

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 Frequently asked questions

How much can I work while I am studying?

Answer:

• - Students from outside the EU/EEA area:

up to 20 hours a week.

• - Students from the EU/EEA countries:

you are allowed to work as much as Norwegian citizens
are allowed to work.

Frequently asked questions

How much can I work during summer holidays?

Answer:

• - Full time (100%) position during your holidays.

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 Frequently asked questions

Does an international student have to pay income tax in

Norway?

Answer:

• - Yes, if you obtain income that is due for taxation

within Norway.

Tax deduction card

- Everyone who works in Norway must have an

electronic tax deduction card.

- You have to inform your employer about your ID-

number or D-number and your employer will obtain
your tax deduction card electronically from the Tax
Administration.

- A tax deduction card instructs your employer to

deduct the right amount of tax from your salary.

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 Tax deduction card

When applying for a tax deduction card at the tax office for
the first time you have to show your employment contract
and provide information regarding:
• - expected duration of your stay in Norway
• - expected income (e.g. pr. month or for the whole
year)

If you come from a country outside the EU/EEA area, you

must provide documentation stating that you have the right
to work in Norway.

Tax deduction card

- A tax deduction card has to be issued every year.

- If you do not receive information on your new electronic

tax deduction card valid for the following income year by
the end of December, you must contact the tax authorities
and request one.

- If you do not have a tax deduction card, your employer

must withhold 50% of your income as your tax payment.

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 Frequently asked questions

How long does it take to get a tax deduction card?

Answer:

• Expectedly 1-2 weeks.

Frequently asked questions

Is there a separate tax deduction card for students?

Answer:

• No.

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 Frequently asked questions

What do I do if I have got several employers?

Answer:

• If you have more than one employer, it is important to

make them aware of whether they are your main
employer (where you earn the most) or whether they
are a secondary employer. This will ensure a correct
tax deduction.

Frequently asked questions

What happens if I have been deducted too much or too

little tax?

Answer:

• Tax withheld by your employer is controlled against the

final tax assessment issued in the year following the
income year.

- If you have paid too much taxes you will get back the
difference.
- If you have paid too little taxes you will have to pay the
difference.

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Useful links

The Norwegian Tax Administration:

www.taxnorway.no

Service Centre for Foreign Workers:

www.sua.no

Work in Norway – the Official Guide:

www.workinnorway.no

New in Norway:
www.nyinorge.no
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