Network NorthImagine this: You have agreed to a job in Norway, and your start date is approaching. Then the paperwork begins: your employer asks whether you already have a D number and a Norwegian tax card. If you have never worked in Norway before, the answer may be no to both. Here is what each one does, how to get them and what to arrange before your first payday.
Many foreign workers recieve a D number, rather than a permanent Norwegian national identity number. The D number identifies you to Norwegian authorities, and while the tax deduction card tells your employer how much tax to withhold from your salary.
The two are closely connected, but they are not the same thing.
The most important distinction is that a D number and tax deduction card concern identification and taxation. They do not replace any registration or residence permits required for you to work legally in Norway.
How do you get a D number and tax deduction card?
Your employer can apply for a tax deduction card on your behalf, or you can apply yourself. If you do not already have a Norwegian identification number, a D number may be assigned as part of the process. You cannot normally apply for a D number on its own.
You may need to attend an ID check in person before the application can be completed. Book an appointment at a tax office that offers ID checks, and follow the document instructions in your appointment confirmation. These may include your passport or accepted national identity card, employment contract and relevant residence documentation. An employer can submit an application, but cannot attend a required personal ID check for you.
Therefore, start early: appointment availability and missing documents can delay registration and affect your first payroll.
What happens if you have no tax deduction card on payday?
Having the legal right to work and having a tax deduction card are separate matters. If your employer has no valid deduction card when paying your wages, they must normally deduct 50% tax. This is however a witholding rule; it does not necessarily mean your final tax bill will be 50%. Getting the application and any ID check completed before the first payroll deadline helps avoid a large temporary reduction in take-home pay. (SKATTEETATEN)
PAYE or general taxation?
Many eligible foreign workers are intially placed in PAYE (Pay As You Earn). Under PAYE, tax is deducted at a fixed rate, and you generally do not recieve a Norwegian tax return for that income. The standard PAYE rate is 25% in 2026; a lower rate applies if you are exempt from Norwegian national insurance contributions. Eligibility conditions include an income limit.
You can opt out of PAYE and use the general taxation rules instead. Under those rules, your tax depends on your income and circumstances, eligible deductions may be claimed, and you recieve a tax return. This choice deserves particular attention if you may qualify for deductions for travel, accomodation or commuter expenses. Your employer cannot choose to opt out on your behalf.
What if you already have an old D number?
Tell your employer if you have previously worked in Norway. Your existing D number should be used again, even if it is inactive.
A D number normally becomes inactive 5 years after it was assigned, but the number itself is not deleted. If it is inactive and you need a new tax deduction card, it must be reactivated. Someone returning to work with a D number that is five years old or more must attend an ID check. An existing tax deduction card for the current year can still be used if the D number becomes inactive during that year.
Before your first payroll
Check that you have:
- Confirmed your right to work in Norway
- Given your employer your identity documents and correct personal details
- Disclosed any previous D number
- Booked an ID check if one is required
- Considered whether PAYE or general taxation suits your circumstances
- Confirmed that your employer can retrieve your tax deduction card
Network North can help coordinate the tax-card application, ID-check appointment and Norwegian payroll registration for consultants we employ. You must still attend any required personal ID check and make your own decision about opting out of PAYE.
Planning an assignment in Norway? Contact Network North before the start date so there is time to arrange the necessary registrations.
Last reviewed: September 2026