frikort

Frikort is a tax-card option used in Norway that allows an individual to earn a portion of income tax-free within a given year. Issued by the Norwegian Tax Administration (Skatteetaten), a frikort is presented to an employer to determine how much income tax should be withheld from wages. The key idea is that earnings up to a defined annual limit are not taxed at source, while any income exceeding the limit is subject to ordinary taxation.

The limit applies to total earnings from all jobs within the calendar year. Frikort is commonly used by people with low or irregular incomes, such as students, apprentices, or those with part-time work. If a person expects to earn more than the limit, they typically use the standard tax card (skattekort) instead, which applies withholding based on a set rate.

Application and use are handled through Skatteetaten, often via online services. Once activated, the frikort is provided to employers, who then withhold no tax on income up to the limit. If total income for the year surpasses the limit, tax is charged on the portion above the threshold. Individuals should monitor their cumulative earnings to avoid under- or over-withholding and to ensure proper taxation when filing the annual tax return.

Limitations include that not all types of income qualify for frikort, and the arrangement primarily applies to wage income from employment. Self-employment income or certain benefits may be taxed differently. The frikort is an alternative to the skattekort and is particularly relevant for those with predictable, modest earnings.

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