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, interact with Norwegian public authorities, or open a Norwegian bank account — 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.

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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. Once you have the D-number, you can proceed with opening a bank account and starting a-melding reporting.

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Why the D-number is the first domino

Nothing in Norway works without identification. The D-number is the temporary Norwegian ID for foreign workers — and it sits upstream of everything else on your mobilisation checklist: no D-number → no tax deduction card → no compliant payroll → no bank access → no HSE card on a construction site. Companies that treat it as paperwork discover it is actually the project schedule.

Typical processing is 2–4 weeks, and it cannot meaningfully be expedited by calling. The only reliable lever is applying early — the D-number application should move the moment the assignment is signed, not when the crew lands.

The sequence in practice

1. Entity first. The employer needs its Norwegian registration (organisation number, typically via a NUF) before worker-level steps run cleanly — see the company formation guide.
2. Report the assignment. RF-1199/RF-1198 reporting registers who works on what — this is also what feeds the D-number issuance for posted workers.
3. D-number + tax deduction card. Applied for together in most flows (via Skatteetaten or an SUA centre for combined immigration/tax processing).
4. Then the rest unlocks: payroll setup with the correct withholding (PAYE or ordinary), bank onboarding, HSE cards for site access.

Frequently asked questions

Is a D-number the same as a Norwegian national identity number? No — the D-number is the temporary equivalent for people without permanent residence. Workers who later settle in Norway are issued an ordinary national identity number, which replaces the D-number.

A tax card was issued — does that mean my employee can work in Norway? No. This is a classic and expensive confusion: a tax deduction card is not proof of the right to work. Immigration status is a separate track with its own rules.

Can we run payroll while waiting for the D-number? Not properly. Without the D-number and tax card, correct withholding can't be applied and the a-melding can't identify the worker — meaning corrections later. Factor the 2–4 weeks into mobilisation.

Does every worker need one — even for two weeks of work? As a rule, anyone on Norwegian payroll or reported on a Norwegian assignment needs identification. Short assignments are not exempt from the identification chain.

Who applies — employer or worker? In posted-worker flows the employer typically drives the process (often through its Norwegian accountant), with the worker appearing in person for ID control where required — SUA centres combine the steps for foreign workers.

Related Services

This guide is part of FjordAzul's knowledge system for foreign companies operating in Norway. If you need professional support:

• Start your free cross-border assessment — 6 questions, reviewed by an authorized accountant
• Payroll for Foreign Employers — D-number support included in payroll onboarding
• Accounting for Foreign Companies — full-service compliance for foreign operations in Norway
• Contact us directly — info@accountslab.no
• Go deeper on our accounting partner's site: Doing Business in Norway — the complete guide