Income tax
47% top rate
Tax at a glance
Norway tax profile summary for taxes with the latest collected rates and source references.
Employer social tax
14.1%
Corporate tax
22% headline
VAT (standard)
25%
Skatteetaten (Norwegian Tax Administration) source: https://www.skatteetaten.no/.
Taxes metrics for Norway
| Indicatore | Valore | Fonte | Aggiornato |
|---|---|---|---|
| income_tax_employee_share_eur_year | 12.431 EUR/anno | OECD — Taxing Wages (DF_TAXINGWAGES) tax wedge and net income | |
| social_contributions_employee_share_eur_year | 10.170 EUR/anno | OECD — Taxing Wages (DF_TAXINGWAGES) tax wedge and net income |
Tax summary details
Personal income tax
| Field | Value | Note |
|---|---|---|
| Top rate | 47% | 127986 |
| Zero-tax threshold | 0 | — |
| Data year | 2026 | 2026-06-12 |
| From | To | Rate | Notes |
|---|---|---|---|
| 0 | 17748 | 0% | Minstefradrag (standard deduction) effectively makes first ~EUR 17,748 (NOK 208,050) tax-free at national level; municipal tax still applies |
| 17748 | 24986 | 1.7% | Trinnskatt step 1 (NOK 208,050-292,850): 1.7% on top of municipal/national |
| 24986 | 57168 | 4% | Trinnskatt step 2 (NOK 292,850-670,000): 4.0% |
| 57168 | 80043 | 13.4% | Trinnskatt step 3 (NOK 670,000-937,900): 13.4% |
| 80043 | 127986 | 16.4% | Trinnskatt step 4 (NOK 937,900-1,500,000): 16.4% |
| 127986 | 17.6% | Trinnskatt step 5 (NOK 1,500,000+): 17.6% (effective top marginal ~47% with municipal 22%) |
Social contributions
| Component | Employee % | Employer % | Annual cap | Notes |
|---|---|---|---|---|
| Trygdeavgift (National Insurance Act) | 7.9 | — | — | 7.9% on gross income; covers pension, healthcare, unemployment, sick pay |
| Arbeidsgiveravgift (employer social) | — | 14.1 | — | Standard 14.1% for most kommuner; 0% in 21 arctic-zone kommuner (Troms/Finnmark/Nordland), reduced 5.1% in zone 1a, etc. |
Corporate tax
| Item | Value | Notes |
|---|---|---|
| Headline rate | 22% | SME rate: |
| Skatt til staten (corporate tax) | 22% | Standard rate. No separate municipal CIT. |
VAT and special regimes
| Section | Value | Reference |
|---|---|---|
| Standard VAT | 25% | Reduced: —% |
| Capital gains | 22% | Capital gains (gevinst ved realisasjon av aksjer mv.) taxed at 22% (same as ordinary income). Real estate: 22% on gain with indexation. Crypto 22% (since 2014 tax treatment, not separate category). |
| Name | Status | Rate | Notes |
|---|---|---|---|
| Skattefri arbeidsinntekt (PAYI — Pay-As-You-Earn) | active | —% | Personal allowance (minstefradrag) of 46% (capped) of employment income; effectively raises the zero-rate threshold. |
| IPS (Individuell pensjonssparing) | active | —% | Individual pension savings: contributions up to NOK 15,000/yr deductible from gross income. |
Official handoff
| Name | Source | English page |
|---|---|---|
| Skatteetaten (Norwegian Tax Administration) | https://www.skatteetaten.no/ | English |
Local tax examples (DE)
Oslo
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Eigersund
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Stavanger
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Haugesund
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Sandnes
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Hå
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
City-level links
Data export
Fonti ufficiali
FAQ
Is this legal, tax or medical advice?
No. This is a sourced data page. Confirm requirements with the official authority linked above.
Why can this page be noindex?
MigrationFit marks thin topic pages noindex until at least 8 publishable country-level metrics are available for this topic.
Where does the data come from?
Visible figures come from the same country-level metric registry and citation atoms used by the public country JSON export.