working in norway information about tax 20.8.2015

WORKING IN NORWAYInformation about tax

20.8.2015

The tax system in Norway

• Basic principal is to contribute after means and receive after need.

• We pay taxes in order to finance the welfare state:

• health care system

• education• transport and communication• national safety• etc.

The tax system in Norway

Approx. 29 % of the Governments income comes from tax that we pay.

The tax will be used to pay for e.g.

- school / university 13 %

- health care 16 %

- sosial security 39 %

- culture and religion 3 %

- police and army 5 %

Average tax on salary is 28 % in Norway.

Tax level 2014

2 600 5 74010 414

34 504

69 704

104 904

0

20 000

40 000

60 000

80 000

100 000

120 000

Skatt

50 000 70 000 100 000 200 000 300 000 400 000

Inntekt

Tax

Income/sallary

The tax system in Norway

Everyone who works in Norway have to pay tax from their income:

• If you have an employer you need a tax card and the employer will deduct the tax each time he/she pays you.

• If you are self-employed you have to pay tax on your own. – Advanced tax you pay 4 times a year.

In both cases you have to tell the tax office how much you think you will earn, and we will calculate how much tax you have to pay.

Staying in Norway less than 6 months

What will happen?

• You shall not be registered in the folkeregister.

• If you need a personal number (D-number), e.g to open a bank account, the bank will apply for it.

• The tax authorities can only apply for the D-number if you are going to work.

Staying in Norway more than 6 months

What will happen?

• You must go to the folkeregister to get registered (you need a residence permit for more than 6 months).

• When the registration is done (4-5 weeks) you will receive a personalnummer by mail (snail-mail).

Tax card

You can apply for a tax card when

• You have a job

and

• You have a valid work permit in Norway

Tax card

To apply for a tax card you have to go to the tax office.

Adress: Schweigaardsgt 17, Open: 9 am – 3:00 pm (2:30 )

You have to bring with you• a passport including a valid work permit• a work contract

Tax card

At the tax office you have to fill inn a form:

RF-1209 – ”Application for tax deduction card”.

• You will find this form in the waiting- area or you can ask the staff on the floor in red vests.

• You will also find this form on the internet at: www.skatteetaten.no You can fill in the form before you arrive to the tax office.

Tax card

RF-1209

Tax card

Your employer will get information about your tax electronically.

You will get information about how your tax is calculated.

(Words: Taxcard = Skattekort, the taxcard will give you information about how much tax your employer will deduct (skattetrekk) from your salary).

Tax card - frikort

If you are staying in Norway more than 6 months – in a calender year, you can earn NOK 50 000 without paying tax.

Pay check

Each time you get paid, you will get a pay check, on paper or electronically.

It’s very important to keep this pay check.Don’t throw it away!

The pay check shows how much tax youremployer has deducted from your wage.

No work-contract, no pay-check…

If your employer offers you a very low salary,

offers you no work-contract and/or pay check.

This might be some signs that this could

be a ”black job”.

You loose holidaymoney and all other benefits!

Tax return

The tax return for 2015 will be send to you in March/April 2016.

It will be send to the adress you gave to the tax office when you applied

for the tax card or registered in Norway.

The first 2 years you stay in Norway you can get a special deduction for foreigners. This deduction is 10 % of your gross income.

You have to tell the tax administration that you demand this deduction.

Tax return

You are responsible for checking the tax return. If it is correct, you do nothing!

If you have any changes to it, you can either:

• give them directly on the internet

or

• write them on the form and return it to the tax administration before April 30.

Tax return

If you stay in Norway less than 6 months, you can ask to settle your taxbefore leaving the country.

To do this, you have to visit the tax office. Remember to bring the last paycheck.

Adressinformation

It is very important to give the tax administrationyour correct adress in Norway AND youradress at home in your home country.

When you leave Norway for good, youhave to contact the tax administrationto tell them:

• your new adress abroad

• when you are leaving

Skatteetaten.no - English

More information - Norwegian

www.taxnorway.no

More information - English

www.taxnorway.no

How to contact the tax administration

• Telephone: 800 80 000

• Web: www.skatteetaten.no

• E-mail: skatteetaten.no/epost

• Postboks 9200, Grønland, 0134 Oslo

• Schweigaardsgate 17, Oslo

Map - Schweigaardsgate 17 – Skatt øst

Skatt øst