D-number and tax card in Norway: what foreign workers need

The problem

Every foreign worker in Norway needs a D-number (temporary Norwegian identification number) and a tax card before receiving salary. Without these, the employer must withhold 50% of gross pay — destroying the worker's take-home and creating administrative headaches when correcting it later.

Who needs a D-number

Any person who will work in Norway, receive Norwegian income, or interact with Norwegian public authorities — and who does not qualify for a full Norwegian national ID number (f-number). This covers virtually all foreign workers on temporary assignments.

How to apply

Through Skatteetaten directly. The employer initiates the application. The worker must appear in person for ID verification at a Skatteetaten office or a SUA (Servicekontor for utenlandske arbeidstakere). Required documents: valid passport, employment contract, and (for EU/EEA citizens) registration certificate or confirmation of right to work.

SUA offices. These are the fastest route — they handle D-number, tax card, and A1 certificate verification in a single visit. Located in Oslo, Stavanger, Kirkenes, and several other cities with high foreign worker traffic.

Processing times

At a SUA office: same-day processing for D-number and tax card. By post (Skatteetaten): 2–4 weeks. The difference matters — a worker waiting four weeks for a tax card costs the employer 50% withholding that must be corrected later.

Employer obligations

The employer is responsible for ensuring workers have valid tax cards before the first salary payment. The employer must also verify the worker's right to work in Norway, report via a-melding from the first month, and — in construction — obtain HMS cards before the first day on site.

Tax card types

Main card (hovedkort): used by the primary employer; applies the tax table or percentage set by Skatteetaten based on expected annual income. Secondary card (bikort): for additional employers; typically higher withholding rate. No card: 50% withholding — non-negotiable.

Practical advice

Start the D-number application the moment the employment contract is signed — not when the worker boards the plane. Book a SUA appointment if available. Keep copies of all documents. The D-number stays with the person permanently; the tax card must be renewed annually.