Må jeg betale skatt etter å ha hatt frikort?

Frikort and skattekort are related, but not the same thing. Frikort is a type of skattekort for low incomes, the kind where you pay no tax up to a limit (around 70,000 kr a year) and then a low rate above that. With 450,000 in salary you don't qualify for frikort, so you need a regular skattekort, which is what your employer asked for.

Everyone with taxable income in Norway must have one, and it tells the employer how much to withhold from each pay. The 50% you see now is the fallback rate applied when the employer has no valid skattekort on file for you. It's a withholding estimate, not your final tax, but it's way higher than what you actually owe.

For 450,000 you'd normally be around 30% all in, so you're overpaying by roughly 14,000 kr this year unless you fix it. Ordering a skattekort is done digitally at skatteetaten.no once you get BankID, and it takes a few business days to reach your employer. You'll get a table card with a code to pass to HR, and from the next payroll the correct rate applies.

If you can't get BankID sorted fast, Skatteetaten can also send a paper version by post, but that takes longer. The sooner you do it, the less you overpay and the less you wait for a refund next spring.

One practical point on timing: payroll usually runs around the 20th. If you order the skattekort before then, it can apply to next month's salary. If you miss it, you're stuck with 50% until the following pay period.

The 50% rate isn't a punishment, it's just the default when no card exists. If you don't fix it, you'll get the overpaid tax back when you file skattemeldingen in April, but waiting for 14,000 kr is pointless. Fix it as soon as BankID arrives.

Just to set the terms straight: frikort is the old name for a skattekort with a free share, where no tax is withheld until you pass the threshold. For your income you'd have a tabellkort, which withholds by a table. The 50% is the safety net, nothing else.