A ‘Skattekort’ is the Norwegian tax card. This document determines the appropriate amount of income tax deducted from one’s salary. At the end of the fiscal year, final taxes are calculated. If you’ve overpaid through your advance tax, you get a tax refund. Conversely, if you’ve paid too little, you owe a supplement.
The Skattekort can be calculated using a tax table or a specific tax percentage.
Foreign individuals who come to Norway for the first time or stay in the country for less than 186 days a year are treated as NON-tax residents in Norway.
What does this imply? After filing an application, they automatically receive a tax card at a rate of 25%.
If an employee wishes, they can change this rate by logging into Skatteetaten and declaring different earnings than initially assumed.
Upon annual settlement, those who had 25% income tax deducted (known as ‘kildeskatt’) shouldn’t expect any additional payment or refund.
They are not entitled to deductions for home trips or other deductions.
Importantly, they are not eligible for tax relief on ‘Feriepenger’ (holiday money) that is paid out the following year. Such individuals have all salary components taxed.