NorwaySkatteetaten
Two new response values in "resultatForSkattekort" from 15 December
Systems fetching skattekort via Skatteetaten's API must handle registrertSomDoed and a 15 per cent kildeskatt pension value from 15 December; both previously surfaced as ikkeSkattekort.
By Taxxa AI OyPublished 27 October 2026
Industry: Information service activities
From 15 December, the field resultatForSkattekort is extended with two new response valuesSkatteetaten: registrertSomDoed and trekkEtterReglerOmKildeskattPaaPensjon15Prosent
Skatteetaten. Both of these have until now been shown as the value ikkeSkattekort
Skatteetaten, so an integration that only tests for ikkeSkattekort will not distinguish them once production use starts.
registrertSomDoed is used when the person is registered as deadSkatteetaten, and is meant to make clear to the employer that no skattekort is to be fetched for the person. Attempting to fetch a skattekort in that situation causes the bereaved to be notified
Skatteetaten, and that notification should be avoided. System suppliers should surface this value distinctly in their integrations so that payroll operators stop the retrieval instead of retrying it or treating it as an ordinary missing card.
trekkEtterReglerOmKildeskattPaaPensjon15Prosent covers kildeskatt pensioners who have not been issued a skattekortSkatteetaten. The payer must nevertheless carry out forskuddstrekk of 15 per cent
Skatteetaten under skattebetalingsloven § 5-5 fourth paragraph, cf. § 5-6 first paragraph letter e
Skatteetaten. These cases also carry the supplementary detail kildeskattepensjonist, which integrations should pass through so the payroll calculation applies the correct withholding basis rather than the ordinary no-card routine.
For each employee, the response to a skattekort order today gives one of the following values in the field resultatForSkattekort: ikkeSkattekort, ikkeTrekkplikt, skattekortopplysningerOK, ugyldigOrganisasjonsnummer, ugyldigFoedselsEllerDnummer, utgaattDnummerSkattekortForFoedselsnummerErLevertSkatteetaten. Updated API documentation carrying the new values is available on Swaggerhub, and the values can be tested once the test environment for 2027 opens; Skatteetaten says it will publish a separate notice when that test environment is ready. In production the new response values are taken into use from 15 December
Skatteetaten
Skatteetaten.
The pages carrying the change are addressed to system suppliers with an integration for submitting skattekort to employers. From the same date, 15 December 2026, calls to the API for fetching skattekort no longer create dialogs or shipments in DialogportenSkatteetaten, a related change for the same integrations announced on the same pages on 9 September 2026.
Legal basis: skattebetalingsloven §§ 5-5 and 5-6Skatteetaten, implemented for system suppliers through the resultatForSkattekort field of Skattekort til arbeidsgiver as documented on Swaggerhub.
Update your skattekort integration to branch on registrertSomDoed and trekkEtterReglerOmKildeskattPaaPensjon15Prosent before 15 December, and test the new values once the 2027 test environment opens.