Description

Table-based deductions and percentage deductions for tax deduction cards

The employer deducts tax according to the information on your tax card, either by table (table card) or percentage (percentage card). Most employees with a fixed salary and one employer will receive a table card. If The Norwegian Tax Administration is informed that you have several employers or you receive benefits from several different payers, you will receive a percentage card.

To check the tax deduction you can use the following link:

https://tabellkort.app.skatteetaten.no/#/?_k=58q4bt

Differences in table cards and percentage cards

• A table card is based on the relationship between income and deductions. The higher your monthly income, the higher the tax deduction. The table is based on the relationship between income and deductions in order to reduce the risk of you paying too little or too much tax. You must ensure that both taxable income and deductions are entered with the correct amounts. In order to avoid underpaid tax, it’s important that only your main employer use the table card for tax deductions on your base salary. Employers other than the main employer must make a percentage card deduction.
  
  If you receive several benefits from NAV during the same period, it is important that table-based deductions are only used for tax deductions in one of the benefits. Here you will find information on how to change from table-based to percentage deduction with NAV.
  
  

• A percentage card has a set percentage rate that the employer uses to deduct tax. The percentage is based on the income and the deductions that are stated on your tax card application. Unlike table-based deductions, percentage deductions do not take account of changes in the relationship between income and deductions. If you have higher or lower income or larger or smaller deductions than what is stated on your application, you will risk paying either too little or too much tax.

Advance tax deductions for seafarers that are resident for tax purposes abroad (seafarer's table) 

No tax deduction cards are issued for seafarers who are resident abroad. Specific deduction tables have been introduced for seafarers who are liable for tax under section 2-3, first subsection letter h, of the Taxation Act.

• 0100  Deduction table Class 1.
  For tax on seafarer's salaries with 10 percent standard deduction, 30 percent seafarer's allowance.

• 0101  Deduction table Class 1
  For tax and national insurance contributions on seafarer's wages with 10 percent standard deduction, 30 percent seafarer's allowance.

The table has been calculated based on regular deductions throughout 12 months and therefore results in smaller deductions. No exemption from deductions should therefore be given during the holiday period and before Christmas. The salary amount (the basis for the deduction) should be rounded downwards.

Tax def files

Year	Tax Definition file

Year	Tax Definition file
2020	Open
2021	Open
2022	Open
2023	Open
2024	Open

Import Tax def files

To import the tax definition file you have to do the following steps: 

1. Download the file for the correct year from this article and store it somewhere you can access it

2. Go to Payroll | Tax Def Files | Import 
   
   

   Open

   

3. Find the file and click Open
   
   

   Open