Income tax in Norway

The Norwegian Tax Administration (Skatteetaten) collects income tax for the state, the county and the municipality in one system. Your employer deducts tax from your pay every month according to your tax deduction card (skattekort). Each spring you check a pre-filled tax return (skattemelding). Norwegian income tax has three main parts: a flat tax on ordinary income, a step tax on gross personal income, and the national insurance contribution.

Tax residence and your tax card

• You are tax resident in Norway if you stay more than 183 days in a 12-month period or more than 270 days in a 36-month period. Tax residents pay tax on all their income and wealth, in Norway and abroad. Being registered in the population register is not the same as being tax resident.
• You need a skattekort before you start work. Newcomers can join the voluntary PAYE scheme (Pay As You Earn) for their first year as tax resident if they earn up to NOK 725,050 (2026). PAYE is a flat 25%, or 17.4% if you are exempt from national insurance contributions. You cannot claim deductions under PAYE. You can opt out until 31 December three years after the income year.

Rates for 2026 (adjusted yearly)

• Tax on ordinary income (alminnelig inntekt): 22%. This is your income minus deductions. The 22% is shared between the state (8.25%), the municipality (11.35%) and the county (2.40%). Finnmark and parts of Nord-Troms have a lower rate.
• Step tax (trinnskatt) on gross personal income:
  • 1.7% on NOK 226,101–318,300 (no step tax up to NOK 226,100)
  • 4.0% on NOK 318,301–725,050
  • 13.7% on NOK 725,051–980,100
  • 16.8% on NOK 980,101–1,467,200
  • 17.8% above NOK 1,467,200
• National insurance contribution (trygdeavgift): 7.6% of wages, 10.8% of business income and 5.1% of pensions. It is not charged on income below NOK 99,650.
• Deductions: a personal allowance (personfradrag) of NOK 114,540, and a standard deduction (minstefradrag) of 46% of wages, up to NOK 95,700. If you earn NOK 100,000 or less, you get a tax-free card (frikort) and no tax is deducted.
• Wealth tax (formuesskatt): 1.0% on net wealth above NOK 1,900,000 for a single person, rising to 1.1% above NOK 21.5 million.

The tax return (skattemelding)

The tax return comes in March or April. It is pre-filled with information from your employer, banks and others. Check it and add missing deductions. The deadline to correct and submit it is 30 April. If you do nothing, Skatteetaten treats it as submitted with the pre-filled information. You can apply for a 30-day extension by 30 April, and you can correct returns for the last three years.

Common pitfalls for newcomers

• PAYE gives no deductions. With commuting costs or loan interest, the general rules can cost less. Compare both with Skatteetaten's tax calculator.
• As a tax resident you must declare income and wealth abroad in the tax return, including loans abroad.
• PAYE ends when you earn more than NOK 725,050 (2026) or have been tax resident for more than a year. You then need a skattekort under the general rules.
• In the year you move to Norway, the limits of the minstefradrag are reduced in proportion to the months you were resident.

Official guidance: Skatteetaten: tax return, Skatteetaten: PAYE, Skatteetaten: rates for 2026