Norway Capital Gains Tax Calculator 2026
Calculate Norwegian capital gains tax on shares (22%), dividends (37.8% effective), property (22%), and crypto (22%).
How Capital Gains Tax Works in Norway
Norway taxes capital gains as alminnelig inntekt at the flat rate of 22%. Share gains and losses are calculated on a first-in-first-out (FIFO) basis. Dividend taxation uses an oppjusteringsfaktor (uplift factor) of 1.72 in 2026, making the effective dividend tax rate 37.8% (22% × 1.72). Property gains on secondary residences and rental properties are also taxed at 22%, while primary residence sales are generally exempt. Cryptocurrency gains are treated as financial capital gains and taxed at 22%.
Norway Capital Gains Tax Calculator 2026 — Aksjer, eiendom, krypto (22%)
Calculate Norwegian capital gains tax on shares (22%), dividends (37.84% effective with oppjustering), property (22%), and crypto (22%). Free calculator.
Capital Gains Tax Breakdown
Tax at Different Gain Levels (Shares (22%))
Understanding your results
Select the asset type to see the applicable tax rate. Enter your capital gain to calculate the tax payable, effective rate, and net gain after tax. The bar chart shows how the tax scales with different gain levels for your selected asset type.
Oppjusteringsfaktor for Dividends
The oppjusteringsfaktor (uplift factor) of 1.72 for 2026 means that for tax purposes, dividend income is multiplied by 1.72 before applying the 22% rate. This results in an effective rate of 37.8% on actual dividends received. The factor adjusts the economic double taxation of corporate profits distributed as dividends.