RF-1209B — Søknad om skattekort/forskuddsskatt for utenlandske borgere (Skatteetaten)

What is RF-1209B - Tax card application for foreign citizens?

RF-1209B is the Norwegian Tax Administration's (Skatteetaten) paper application for a tax deduction card (skattekort) or advance tax (forskuddsskatt) for foreign citizens. You must have a tax deduction card if you want to work in Norway: your employer fetches it electronically from Skatteetaten and uses it to deduct tax from your pay.

Skatteetaten asks people with an electronic ID to apply online, and your employer can also apply for you. The paper form is for everyone else. If you already have a Norwegian national identity number or D number you post it; if you don't, you book an ID check at a tax office that carries them out and bring the completed form, because you must identify yourself in person. This is the Norwegian (bokmål) edition, RF1209B - 2025.

FileIt guides you through every part in plain English, pre-fills your name, date of birth, email and employer from your FileIt vault, prints the dates in the dd/mm/yy boxes as the form asks, and checks your Norwegian number and organisation numbers. The answers are printed into Skatteetaten's own PDF, saved in your vault, and you sign and deliver it yourself — FileIt never sends it.

Who needs to fill out RF-1209B - Tax card application for foreign citizens?

• Foreign citizens starting work in Norway who don't have a Norwegian electronic ID to apply online.
• Newcomers without a Norwegian national identity number or D number — they fill in part 9 and bring the form to an ID check at a tax office.
• Foreign workers who already have a D number and prefer to post a paper application.
• People working on fishing vessels, on the continental shelf, on ships, as cross-border commuters or as flying personnel — part 4 has specific options for these.
• People receiving introduction benefit (introduksjonsstønad) who pay tax under the ordinary rules.
• Foreign workers who want to opt out of the PAYE scheme (kildeskatt på lønn) and pay tax under the ordinary rules.

When to use RF-1209B - Tax card application for foreign citizens

• Before you start working in Norway, so your employer can fetch your tax deduction card.
• When you want to leave the PAYE scheme for ordinary taxation — you can do it on this form or by applying for a new tax card later in the year, but you can't rejoin the scheme for the rest of that year.
• When your work, income or address in Norway changes and your tax card should reflect it.
• When you have no electronic ID and your employer is not applying for you.

What you need before you start

• Your full name, and your Norwegian national identity number or D number if you have one.
• If you have neither: your date of birth, gender, citizenship and, optionally, country of birth.
• Your address in your home country, or the address you will move to after your stay in Norway.
• Your employment contract or written job offer — Skatteetaten asks you to attach documentation that you need a tax card.
• Your employer's name and 9-digit organisation number.
• Your arrival date and first working day in Norway, and the last working day and departure date if you know them.
• Your expected salary and remuneration in Norway this year in NOK, and any board fees, business income, property income, other capital income or NAV benefits.
• Without a Norwegian number: a valid passport or national identity card (type, number, issuer, issuing country, valid from and to), and your foreign identity number and DUF number if you have them.
• A residential or postal address in Norway where Skatteetaten can reach you.

What’s on RF-1209B - Tax card application for foreign citizens

The 2025 edition has 2 pages. FileIt asks for it in 12 parts:

1. 1. Personal details and contact information (Personalia og kontaktopplysninger)Applicant
2. 2. Address in your home country / address after your stay in NorwayApplicant
3. 3. PAYE scheme for foreign employees (Ordning for kildeskatt på lønn)Applicant
4. 4. About your current stay (Om ditt nåværende opphold)Applicant
5. 5. Employer you work for / are paid by (Arbeidsgiver)Applicant
6. 6. Salary and remuneration from the employer (Lønn og godtgjørelser)Applicant
7. 7. Own business (Egen virksomhet)Applicant
8. 8. Other income (Andre inntekter)Applicant
9. 9. Identity and identification document (Identitet / Identifikasjonsdokument)Applicant
10. 10. Residential address in Norway (Oppholdsadresse i Norge)Applicant
11. 11. Postal address in Norway - only if different (Postadresse i Norge)Applicant
12. 12. Date and signature (Dato og underskrift)Applicant

How to fill out RF-1209B - Tax card application for foreign citizens, step by step

1 1. Personalia og kontaktopplysninger (personal details)

Write your full name in the order shown: surname, then first and middle names. Give your Norwegian national identity number or D number, or — if you don't have one — your date of birth, gender and citizenship (country of birth is optional). Add a phone number with country code and an email address where you can be reached.

2 2. Adresse i hjemlandet (home address)

Your address in your home country, or another address you plan to move to when your stay in Norway ends, so Skatteetaten can send you post. If you don't know where you will go, give a postal address in your home country.

3 3. Ordning for kildeskatt på lønn (PAYE scheme)

If you are new in Norway and work on land in Norway, you are automatically in the voluntary PAYE scheme: your employer deducts tax at a fixed rate, and next year you get a tax receipt instead of a tax return. Tick the box only if you want to opt out and pay tax under the ordinary rules, where the rate varies with income and deductions and you get a tax return and tax assessment. If you opt out, you can't rejoin the scheme for the rest of the year. If you don't meet the scheme's conditions, you should also tick the box.

4 4. Om ditt nåværende opphold (your current stay)

Tick where you work — on the mainland, abroad, on fishing vessels inside or outside the 12-mile zone, on the continental shelf or on ships in petroleum activities, or in other shelf activities. Then tick the descriptions that fit your stay, such as one continuous work period, several periods (with the number of days), cross-border commuting, flying personnel or introduction benefit.

Give your arrival date and first working day, and the last working day and planned departure if you know them (dd/mm/yy). If you receive introduction benefit, use the first and last day of the benefit instead. Finish with your municipality of residence on 1 January, or the first municipality you lived or worked in this year.

5 5. Arbeidsgiver (employer)

The name and organisation number of the employer you work for or have a job offer from.

6 6. Lønn og godtgjørelser (salary and remuneration)

Your expected taxable salary and remuneration from the employer in Norway this year, in NOK. If you receive board fees (styrehonorar), give how much of the salary is board fees.

7 7. Egen virksomhet (own business)

If you run your own business, its organisation number and the taxable business income you expect this year, including profit from a sole proprietorship or a partnership taxed at partner level.

8 8. Andre inntekter (other income)

Expected income from real property in Norway, other capital income and any benefit from NAV. The form explains the rule: if at the end of the year you have stayed in Norway 183 days or less in the last 12 months and not more than 270 days in the last 36 months, give only income from real and movable property in Norway; otherwise give all your global capital income.

9 9. Identitet og identifikasjonsdokument (identity document)

Required if you don't already have a Norwegian national identity number or D number. Give the type of document you show (for example a passport or national identity card), its number, the issuer and issuing country, and the dates it is valid from and to. Add your foreign identity number with its issuing country, and a Norwegian DUF number (12 digits) if you have one.

10 10. and 11. Oppholdsadresse og postadresse i Norge (addresses in Norway)

Skatteetaten needs at least one address where it can reach you. Give your residential address in Norway, and a separate postal address only if it is different. If you commute to Norway daily or weekly, you can leave out the residential address and give the postal address you use in Norway. If your post goes to someone else, put their name in the C/O field.

11 12. Dato og underskrift (date and signature)

You confirm the information is correct: date, place and your handwritten signature.

Common mistakes to avoid

• Ticking the PAYE opt-out box without meaning to — once you opt out you can't rejoin the scheme for the rest of the year.
• Leaving part 9 empty when you have no Norwegian national identity number or D number — the identity fields are then required.
• Posting the form when you don't have a Norwegian number: you must book an ID check at a tax office and bring the form.
• Forgetting to attach an employment contract or written job offer showing you need a tax card.
• Writing names in the wrong order — surname first, then first and middle names, as the form shows.
• Giving no address in Norway where Skatteetaten can reach you.
• Entering board fees larger than the salary: board fees are the part of the salary in part 6 that comes from board work.

After you fill it out

Print the form, date it and sign it by hand in part 12, and attach your employment contract or written job offer.

If you have a Norwegian national identity number or D number, post it to Skatteetaten, Postboks 9200 Grønland, 0134 Oslo. If you don't, book an ID check at one of the tax offices that carry them out and bring the completed form and your identity document. Skatteetaten's page says the tax card is normally ready within five working days and that you will receive a notice about which tax card you have; your employer fetches it electronically. FileIt doesn't send the form for you.

Your filled PDF is kept in your FileIt vault. If your job, income or address changes, or you want to change your tax card later in the year, you can start a new application from your saved answers.

RF-1209B - Tax card application for foreign citizens: frequently asked questions

Official sources

• Blank form (PDF), published by Skatteetaten (Norwegian Tax Administration): https://www.skatteetaten.no/globalassets/skjema/2026/rf1209b-2025_3.pdf
• Official instructions and guidance: https://www.skatteetaten.no/skjema/soknad-om-skattekort-for-utenlandske-borgere/
• Edition shown on this page: RF1209B - 2025 (checked 2026-09-26).

FileIt is not affiliated with or endorsed by Skatteetaten (Norwegian Tax Administration) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-26.