Norway Personal Tax Guide (Inntektsskatt)

Ordinary Income Tax (Alminnelig Inntekt) — 22% Base Rate

• Rate: A flat 22% applies to alminnelig inntekt — which includes employment income, business profits, pension income, rental income, and capital income (interest, dividends, capital gains) after allowable deductions. This is the base rate for 2026 and has been stable since the 2019 tax reform.
• Minstefradrag (standard deduction): An automatic deduction calculated as a percentage of wage/pension income. For wage income (2026): 46% of gross wages, minimum NOK 31,800 and maximum NOK 109,620. For pension income: a similar calculation with slightly different parameters. The minstefradrag covers work-related expenses — no documentation is needed as it is automatically applied by Skatteetaten based on reported income.
• Personfradrag (personal allowance): A flat deduction from alminnelig inntekt of approximately NOK 88,500 (2026, indexed annually). Every taxpayer receives this allowance. Low-income earners may have unused personfradrag which can be transferred to a spouse under certain conditions (saerfradrag).
• Other deductions: Union dues (fagforeningskontingent, up to approximately NOK 5,800 deductible), travel costs (work-related travel above NOK 18,000, calculated at NOK 1.56/km), childcare expenses (up to NOK 25,000 per child), and pension savings contributions (up to NOK 15,000 in ordinary deduction).

Trinnskatt (Bracket/Step Tax) — 2026 Brackets

Trinnskatt is a progressive surtax on gross personinntekt (wage and pension income before deductions). It consists of four brackets:

• NOK 0 – 208,050: 0% — no trinnskatt on income below the threshold.
• NOK 208,051 – 292,850: 1.7% — low bracket on moderate incomes.
• NOK 292,851 – 695,250: 4.3% — applies to the typical middle-to-upper income range.
• NOK 695,251 – 1,045,550: 6.3% — increased rate for higher earners.
• Over NOK 1,045,551: 8.5% — top bracket on income above approximately NOK 1.05 million.

Trinnskatt is calculated on the portion of income within each bracket. For example, an employee earning NOK 800,000 pays trinnskatt of: (292,850 − 208,050) × 1.7% = NOK 1,442 + (695,250 − 292,850) × 4.3% = NOK 17,303 + (800,000 − 695,250) × 6.3% = NOK 6,599 = approximately NOK 25,344 in trinnskatt. Combined with 22% base tax on alminnelig inntekt after deductions, the marginal tax rate on wage income reaches approximately 35–45% depending on income level.

Skattekort (Tax Deduction Card)

• Withholding system: Norway operates a pay-as-you-earn system using the skattekort. Each year, Skatteetaten calculates a skattekort (tax deduction card) for every taxpayer based on the estimated income and deductions from the previous year's tax return or the taxpayer's own estimate.
• How it works: The skattekort tells the employer how much tax to withhold from each salary payment. The employer deducts the calculated tax (forskuddstrekk) and remits it to Skatteetaten via the A-melding (monthly payroll reporting). The skattekort can be percentage-based or standard table-based.
• Updating the skattekort: Taxpayers can update their skattekort online at any time via Skatteetaten.no — for example, if they change jobs, receive a bonus, or have higher/lower income than estimated. A new skattekort is then issued immediately. This is particularly important for freelancers, gig workers, and those with multiple income sources.
• Final settlement: After the tax year ends, Skatteetaten issues a skatteoppgjør (tax settlement) — typically in May–June of the following year. Any underpayment is due as a lump sum; overpayment is refunded. Interest (morarente) is charged on late payments at approximately 2–3% above base rate.

Social Security Contributions (Folketrygdavgift)

• Employee contribution: 8% of gross wage income, deducted along with income tax. This funds the National Insurance Scheme (folketrygden) which provides pensions, healthcare, disability, and unemployment benefits. The 8% rate applies to wage income up to a cap of approximately 12 times the Norwegian average income (12G, roughly NOK 1,300,000 in 2026). Lower rates apply to pension income (approx. 5%) and business income (approx. 11%).
• Employer contribution (arbeidsgiveravgift): 14.1% on gross wages paid by the employer. This varies by region (sone) — from 0% in the northernmost Finnmark/Troms regions to 14.1% in the central zone (Oslo area). The employer pays this directly to Skatteetaten.
• Self-employed: Pay 11% folketrygdavgift on business income (no employer/employee split).

Filing and Deadlines

• Tax year: Calendar year (1 January to 31 December).
• Pre-filled return (skattemelding): Skatteetaten prepares a pre-filled tax return based on data from employers, banks, and other sources. Taxpayers receive it in April (digital via Altinn or skatteetaten.no, or by post). Most taxpayers only need to verify the pre-filled data, add any missing items, and submit.
• Filing deadline: 30 April (digital). Extended to 31 May if using paper. Automatic extensions for taxpayers in the far north (Finnmark/Troms). Further extensions are available by request via Altinn.
• Altinn: The government portal (Altinn.no) is the primary digital platform for all tax filings, including the skattemelding, skattekort updates, and VAT returns. Electronic ID (BankID, Buypass, or Commfides) is required for login.

For wealth tax on net assets, see our Wealth Tax Guide →. For corporate taxation and the 22% rate, see our Corporate Tax Guide →. For VAT/MVA rates and registration, see our VAT Guide →.