Information for international students about when they need a tax deduction card and how to apply for it.

Topic page for new international students 

If you have an income while you are in Norway, you need a Norwegian tax deduction card.

Students staying for less than 6 months

For students staying in Norway for less than 6 months and who will have income:

• The Tax office will issue you a tax deduction card and a D-number, a simplified version of the National ID-number.
• After receiving your D-number, you can also open a bank account.

Students staying for more than 6 months

For students staying in Norway for more than 6 months (with a valid residence permit for more than 6 months):

• You need a national ID number, issued by the National Population Register.
• After receiving your ID number you can order a tax card online.
• You can also open a bank account.

How to apply for a tax card

• Fill out the form Application for tax deduction card for foreign citizens. 
• Present your employment contract with an estimate of your expected income. 
• Bring your passport - national ID cards will not be accepted. 

Case processing time is approximately 1–3 weeks.

Tax offices 

• Trondheim: Skatt Midt-Norge Trondheim
• Gjøvik: Skatt Øst Gjøvik
• Ålesund: Skatt Midt-Norge Ålesund

See also

• Bank account for international students