Tax Card in Tax Return – Taxes in Norway for Poles

Introduction / Who is it for

In Norway, every employee needs a skattekort (tax card, table) – it informs the employer how much tax to deduct from the salary. Without a skattekort, the employer deducts the maximum rate (50%), which then requires a refund in the annual tax return.

Tax Rates 2026 (approximate)

• Trygdeavgift (social security contribution): 7.7% of salary
• Income tax: 22% rate up to the threshold, plus progressive trinnskatt
• Trinnskatt (progressive tax):
  • Up to 217,400 NOK: 0%
  • 217,400 – 306,050 NOK: 1.7%
  • 306,050 – 697,150 NOK: 4.0%
  • 697,150 – 942,400 NOK: 13.6%
  • Above: 17.6%

On average, an employee pays ~25-35% of their salary.

Tax Card – Step by Step

First Time in Norway

1. After receiving a D-number / fødselsnummer, go to skatteetaten.no
2. Log in using BankID or MinID
3. Select "Bestille skattekort" (order tax card)
4. Enter your expected annual income (employer + possibly other sources)
5. The system will generate a skattekort with an individual tax rate
6. The employer retrieves the card electronically from Skatteetaten – you do not need to provide a paper copy

Subsequent Years

Skatteetaten sends a new card every year in November/December (automatically based on previous data). Check – adjust if your income has changed.

Tax Return (skattemelding)

In April each year, you receive a pre-filled skattemelding on Skatteetaten online. Your task: review, add missing items, approve.

Deadline

April 30 of the following year (e.g., for 2025: by 30.04.2026). With a 30-day extension upon request.

What to Deduct (Fradrag)

• Minstefradrag (Employee standard deduction): 88,700 NOK or 46% of salary (max). Automatic.
• Pendlerfradrag (commuting from a second residence): important for Poles working seasonally
• Reisefradrag (travel costs to/from Poland): up to 97,000 NOK per year for commuters
• Foreldrefradrag (childcare): up to 25,000 NOK/child/year
• Rentefradrag (interest on loans): 22% deduction
• Donations to charity: up to 50,000 NOK

Pendlerfradrag – Key for Poles

If you live in Poland with your family and work in Norway seasonally or on rotation, you can obtain pendler status:

• Familiependler – you have family (spouse, children) in Poland, regularly return
• Ungkar pendler – unmarried, but documented permanent residence in Poland

Benefits:

• Deduction for accommodation in Norway (employee housing, apartment)
• Deduction for travel (flights Poland-Norway 1-2 times a month)
• Deduction for daily allowances (cost) – 92 NOK/day (2026, without own kitchen) or 161 NOK (with own kitchen)

Required: employment contract, rental agreement in Norway, travel evidence (tickets), marriage certificate or child's birth certificate.

Step by Step – Tax Return

1. Log in to skatteetaten.no via BankID
2. Review the pre-filled data (salary from employer, bank interest, BankID – all automatically)
3. Add deductions (pendlerfradrag, employee costs, etc.)
4. Check the preliminary calculation (refund vs payment)
5. Approve
6. Skatteetaten recalculates and sends Skatteoppgjør (decision) in June-October
7. Refund is credited to your account in August/September (or payment to be settled)

Norway and Polish Income

As a tax resident of Norway (180+ days of stay), you must report worldwide income. The Polish double taxation agreement (1977, under revision):

• Income taxed in Poland – credit against Norwegian taxes
• Attach Polish PIT-37 as proof
• Complications – it is advisable to use a Norwegian advisor or a Polish community tax office

Polish Community Tax Offices in Norway

Many Polish firms specialize in tax settlements for Poles working in Norway. They offer:

• Complete skattemelding settlement
• Optimization of pendlerfradrag
• Assistance with Polish-Norwegian coordination
• Costs: 1,000-3,000 NOK per year

Value: for commuters, the refund often exceeds the office cost by 10x.

Common Mistakes

• No skattekort at the beginning of work – 50% of salary deducted as maximum tax
• Not reporting pendler status – loss of 50,000-150,000 NOK in deductions annually
• No travel documents (flight tickets to Poland) – pendlerfradrag rejected
• Not filling out skattemelding at all – Skatteetaten accepts the pre-filled one without your deductions (you lose the refund)
• Not reporting Polish income – penalties for non-disclosure

Refund or Payment – When

• First decisions: June
• Main wave: August
• Complicated cases (pendler, foreign): October
• Refund to bank account (NUF or Norwegian); payment by transfer by the end of the year