Every December, you receive information from the Norwegian Tax Administration about your tax deduction card and the basis for calculating tax deduction. If you are registered as a digital user, you will receive the message electronically.

You are responsible for ensuring that the basis for calculating your tax is correct. If the basis is incorrect, you must request a change to your tax deduction card from the Norwegian Tax Administration.

If you have not received the message about the tax deduction but expect income in the coming year, you must order a tax deduction card at skatteetaten.no.

Nav receives the tax deduction card automatically from the Norwegian Tax Administration. Therefore, you do not need to submit it to Nav. If you do not have a tax deduction card, we will deduct 30 percent tax on pensions and 50 percent tax on other financial supports until you get a tax deduction card.

Children’s pension have a fixed 17 percent advance deduction and do not require a tax deduction card.

Contact or see information about tax deduction cards at the Norwegian Tax Administration.

If you have changes in your life situation that affect the calculation of your taxes, you should change your tax deduction card with the Norwegian Tax Administration. For example, if the financial support from Nav is lower than your previous income.

Changes to the tax deduction card are automatically transferred to Nav.

If the change is registered after the money has been sent from Nav, your new tax deduction card will apply from the next payment.

If you want to deduct more tax than is shown on your tax deduction card, you can set up a voluntary tax deduction with Nav.

The Norwegian Tax Administration introduced new tables for 2025. Therefore, you may get a different table number than you had previously. If you check that the numbers on your tax deduction card are correct, your tax will be correct even with a new table number.

Nav can deduct tax by table if you have a table-based card. A table-based card is best for you if you have a steady and stable income. The table-based card has two parts, one for table deduction and one for percentage deduction.

What you need to check 

Table deduction should only be used on your main income. That is, where you receive the most money. If you receive salary or financial support with tax deduction from multiple sources, you must check and ensure that table deduction is only used by one of them. The same applies if you have several different financial supports with tax deduction from Nav. This is important to avoid underpaid tax.

If you have a table card and do not give us other instructions, we will deduct by table for:

• Unemployment benefits
• Work assessment allowance (AAP)

For other financial supports, we deduct by table if you have a degree of 51% or more. If you have a lower degree, we withhold by the percentage part of the tax deduction card.

You are responsible for your tax deduction. If you want to change which part of the tax deduction card Nav uses when we deduct tax, we can switch from table to percentage, or from percentage to table. You must send us written notice by writing to us.

You can also send a letter to:

• Nav økonomi pensjon, P.O. Box 6600 Etterstad, 0607 Oslo (for disability benefits, adjustment allowance, and benefits for former family caregivers)
• Nav økonomi stønad, P.O. Box 354, 8601 Mo i Rana (for all other financial supports)

If you have a percentage card, all your employers can use the tax deduction card. You cannot request table deduction at Nav. Those who receive percentage deduction are individuals who:

• Receive pension benefits that entitle them to a tax deduction
• Receive multiple types of pension benefits, such as another pension or early retirement pension
• Have a combination of salary and pension income
• Have large deduction items (debt interest, travel deductions, parental allowance, etc.)

Percentage deduction is also suitable for you if you have salary or financial support from multiple sources or large variations in income throughout the year.

You can also read about Tax deduction cards with table or percentage deduction at the Norwegian Tax Administration.

Tax deduction for June and before Christmas may be different from the rest of the year.

If you want full tax to be deducted during periods that are normally tax-free, you must inform Nav. You can do this by sending a written message via nav.no, or by mailing a letter to Nav.

If you have set up a voluntary tax deduction on your financial support, this will be withheld in June and before Christmas unless you notify us to stop it.

If you pay Svalbard tax or source tax, there is regular tax deduction in June and before Christmas.

More about tax on some financial supports from Nav.

More about tax deduction for self-employed and freelancers.

If you’re not tax resident in Norway, you must pay withholding tax to Norway on pensions and disability benefits you receive from Norway. The Norwegian Tax Administration answers questions about withholding tax on pensions and disability benefits.

Here you can read more about Payments from Nav to abroad

 At the Norwegian Tax Administration, you can read about tax deduction on retroactive payments.