NorwaySkatteetaten
Tax-card API splits out deceased and 15% pension cases
resultatForSkattekort gains registrertSomDoed and trekkEtterReglerOmKildeskattPaaPensjon15Prosent from 15 December; both previously hid inside ikkeSkattekort. Handle them before go-live.
By Taxxa AI OyPublished 21 October 2026
Industry: Across industries
From 15 December, the resultatForSkattekort field carries two new response values.Skatteetaten Ordering a tax card today returns one of six values per employee: ikkeSkattekort, ikkeTrekkplikt, skattekortopplysningerOK, ugyldigOrganisasjonsnummer, ugyldigFoedselsEllerDnummer or utgaattDnummerSkattekortForFoedselsnummerErLevert. From 15 December the field grows with registrertSomDoed and trekkEtterReglerOmKildeskattPaaPensjon15Prosent. Both have until now been shown as the value ikkeSkattekort; from 15 December they are returned under the new values.
The registrertSomDoed value is returned where the person is registered as dead.Skatteetaten It tells the employer plainly that no tax card is to be fetched for the person
Skatteetaten: attempting to fetch one notifies the bereaved
Skatteetaten, which the notice says should be avoided. Payroll routines that retry or escalate on ikkeSkattekort must therefore branch on the new value instead and stop the fetch.
The trekkEtterReglerOmKildeskattPaaPensjon15Prosent value covers kildeskattepensjonister who have not had a tax card issued.Skatteetaten The payer still withholds advance tax at 15 per cent
Skatteetaten under skattebetalingsloven § 5-5 fourth paragraph, cf. § 5-6 first paragraph letter e, which measures the withholding by what the tax will amount to under the Storting's tax decision for the year. These cases also carry the additional information kildeskattepensjonist, and further detail on kildeskatt on pensions sits on Skatteetaten's pages.
Skatteetaten published the notice on 21 October 2026. Documentation carrying the new values is available on Swaggerhub. The values can be tested once the 2027 test environment opens, with a separate notice when the test environment is ready. Production use starts on 15 December.Skatteetaten
In practice, employers ordering tax cards receive the new values from 15 DecemberSkatteetaten: no card fetch on registrertSomDoed, and 15 per cent withholding with the kildeskattepensjonist marker on trekkEtterReglerOmKildeskattPaaPensjon15Prosent. Cases previously shown as ikkeSkattekort come back under the new split.
Skatteetaten
The values are Skatteetaten's resultatForSkattekort response values for employer tax-card ordering, with the 15 per cent withholding laid down in skattebetalingsloven §§ 5-5 and 5-6.
Map the two new resultatForSkattekort values before 15 December: stop the card fetch on registrertSomDoed and withhold 15 per cent on the pension value.