Tax deductions
All UiO employees must obtain a tax deduction card, or a tax exemption decision. Without this, you will be deducted 50 % tax from your salary.
The tax deduction card must be renewed every year (December). The same applies to the tax exemption decision.
You apply for a tax deduction card in My Tax if you are a digital user. It is strongly recommended to become a digital user. If you do not have digital access, you apply for a tax deduction card using this form. Fill in the form and send it to:
Skatteetaten
Postboks 9200 - Gr?nland
0134 OSLO
A tax deduction card from you without a valid D-number will not be processed by the tax office.
Tax deduction cards are forwarded automatically to UiO. Tax exemption decisions are not. Therefore, you must forward such a decision once you receive it.
If you do not have a Norwegian national identity number or D-number, please see below on how to obtain this.
Why do I need to do this?
- All UiO employees are considered employed by the Norwegian state. You are liable to pay tax to Norway regardless of where you work and live. Exemptions may apply according to a tax treaty, but this must be assessed by the tax office.
- It is mandatory for every Norwegian employer to deduct taxes from your salary every month and remit it to the tax office in Norway, unless you have a tax exemption decision from the tax office.
- If you are exempt from liability to pay tax to Norway on your income according to a tax treaty, you may be eligible for a tax exemption decision. If you are still member in Norwegian social security scheme, and therefore have to pay contributions to Norway, we suggest you set aside the social security contribution for later payment.
- If there is no tax deduction card, UiO is obliged to deduct 50 % taxes. You must wait until you get your tax assessment the year after income year to get back that excess tax. UiO cannot refund the excess taxes deducted.
- Legal basis:
National identity number or D number
All employees of UiO must have a Norwegian national identity number or a d-number, even if all work is performed outside of Norway.
If you are planning on coming to Norway for work, you book an appointment for ID control at the tax office and bring with you the documents as listed on your booking.
Bring the tax card application with you.
If you are not planning on coming to Norway, please contact ISA for tax card application assistance.
UIO employees living abroad will often get a D number (temporary national identity number). This must be renewed every 5 years. You do this by booking an appointment for ID control.
PAYE
UiO employees are considered employed by the Norwegian state. They cannot be on the PAYE scheme if they perform work outside of Norway. If you have gotten a PAYE tax deduction card, please opt out of the scheme.
Tax return
All UiO employees must file a Norwegian tax return.
The tax return is filed the year after the income year. The filing deadline is 30. April, but extensions are granted upon application. Extended filing deadline is then set to 31. May.
Note: You must apply for an extended filing deadline before the end of 30. April.
It is recommended to file the tax return digitally in MyTax. If you do not have digital access, and you have not received a paper version of a draft tax return in the mail, you must fill in this form and send to the tax office:
Skatteetaten
Postboks 9200, Gr?nland
0134 Oslo
Norway
ISA arranges seminars each year on how to file a Norwegian tax return.
What to include in the tax return apart from UiO salary largely depends on whether you are tax resident to Norway.
Note 1: You become tax resident to Norway if you are in Norway for more than 270 days in a 36-month period, or more than 183 days in a 12- month period.
Note 2: Norway imposes tax on global income and wealth for tax residents. You should therefore pay close attention to the days you spend in Norway. Tax treaties may alleviate double taxation and grant tax exemptions. For more information, please visit the tax office web page regarding this.
Tax on sabbatical
UiO employees who usually live in Norway and go on a sabbatical abroad, will as a main rule still be taxable to Norway on UIO income, and be exempt from taxation in the country of sabbatical.
Exceptions may apply in three instances:
You are going on a sabbatical to the US
The tax treaty between Norway and US dictates that taxes on UIO salary fall to Norway only. However, Norwegian tax office interprets the treaty in a way that leads to UIO salary and scholarships being exempt from taxation in Norway too. In practical terms that means that you pay no tax on salary and scholarship from UIO earned while on sabbatical in the US.
You may apply for a tax deduction card with a reduced tax rate to only cover the social security contributions during the period you work in the US. If you chose to do so, please be careful to apply for a regular tax deduction as soon as you come back to Norway, to avoid being deducted too low tax from salary received after you come back to Norway.
In the tax return you must claim tax exemption on the income and scholarship earned while in the US. if you do not do this manually in the tax return, the tax office will claim taxes as if you had been working in Norway. This will happen regardless of whether you have applied for a reduced tax rate or not.
To get the taxes right, it is essential that the salary is reported correctly. Make sure to notify your HR contact of any changes to the planned start and end date. You must pay attention to your payslips from the US period, ensuring that the salary is reported as earned in the US. if you discover discrepancies, please ask faculty HR to follow up with the payroll department on your behalf.
You are going on a sabbatical to a country in which you hold citizenship
If you go on a sabbatical to a country in which you are a citizen, and you also are or become tax resident in that country according to the applicable tax treaty, Norway may lose the right to levy taxes on UiO salary income. Instead, the country of tax treaty domicile (the country to which you are going) may claim taxes on this income.
In these cases, you must claim a tax exemption in the tax return on income earned abroad. To be granted a tax exemption, you must present a Certificate of tax treaty domicile in the sabbatical country to Norwegian tax authorities.
If there is no tax treaty, you may investigate whether the one-year ruling could be applicable. If not, and you find yourself in a double taxation situation where you pay taxes both in Norway and in the country of sabbatical, you may claim tax credit in Norway for taxes paid abroad. You must document that you have actually paid taxes.
The credit deduction option is only applicable to those who are tax residents in Norway according to the Norwegian tax code.
When you are going on a sabbatical to your country of citizenship, we highly recommend that you consult with the sabbatical country’s tax authorities well in advance of going on sabbatical. You should also consult with the tax office in Norway, or with ISA.
You are going on a sabbatical to a country with which Norway does not have a tax treaty
If there is no tax treaty in place between Norway and the country to which you are going, double taxation may occur.
If there is no tax treaty, you may investigate whether the one-year ruling could be applicable. If not, and you find yourself in a double taxation situation where you pay taxes both in Norway and in the country of sabbatical, you may claim tax credit in Norway for taxes paid abroad. You must document that you have actually paid taxes.
The credit deduction option is only applicable to those who are tax residents in Norway according to the Norwegian tax code.
When you are going on a sabbatical to a country with which Norway has no tax treaty, we highly recommend that you consult with the sabbatical country’s tax authorities well in advance of going on sabbatical. You should also consult with the tax office in Norway, or with ISA.