Norway Tax Calculator 2026

Deducted from gross salary automatically. Applies to employment income including bonuses and benefits.

Lower rate for pension recipients. Applies to Norwegian and foreign pensions.

No social contributions required below this annual threshold (2026).

Paid by employer on top of salary. Not deducted from employee's gross pay. Varies by geographic zone (5.1% to 14.1%).

Lower rates in Northern and rural areas to incentivize business. Oslo/major cities: 14.1%. Tromsø/Finnmark: 5.1%.

Self-employed pay 10.9% on net business income. Combines employer and employee portions at reduced rate.

If also employed elsewhere, pay 7.8% on self-employment income as secondary income.

Maximum NOK 106,250 (2026). Automatically applied to employment income. Covers work-related expenses. Self-employed can deduct actual business expenses instead.

Basic allowance for all taxpayers. Reduces taxable income automatically. No documentation needed.

Deduct all interest paid on loans (mortgage, student loans, consumer debt). Significant benefit for homeowners. Must be reported by lender.

For distance exceeding 14,400 km/year (roughly >30km each way). Public transport: actual costs. Must exceed NOK 14,400 to claim.

Trade union fees fully deductible. Automatically reported by unions to tax authorities.

For children under 12 years living at home. Claimed by lower-earning parent. Reduces taxable income.

Donations to approved organizations. Must be minimum NOK 500 per organization. Requires documentation.

Documented childcare expenses for children under 12. Reduced by subsidies received. Must use registered providers.

Maximum NOK 87,450. For sailors on Norwegian or foreign ships. Strict qualification criteria.

For Norwegians working abroad temporarily. Reduces double taxation. Must meet time requirements.

Flat rate on all capital income: dividends, interest, capital gains from stocks/crypto/property, rental income. Lower than top employment income rates.

Tax-free dividend allowance (skjermingsfradrag) for shareholders. Based on company equity value. Prevents double taxation.

Losses offset gains at 22%. Can be carried forward indefinitely to offset future capital gains.

Net wealth above NOK 1.7M is taxed (2026). Includes all global assets minus debts.

1% annual wealth tax on net wealth exceeding threshold. One of few countries with wealth tax.

Your primary home valued at only 25% of market value for wealth tax. Secondary properties at 95%.

Bank deposits, stocks, crypto, business shares, real estate, cars, boats. Must report all global assets.

Foreign researchers, scientists, and certain key personnel recruited from abroad. Must not have been Norwegian tax resident in past 10 years.

Extended from 5 to 7 years in 2024. Applies from first day of employment in qualifying position.

Instead of progressive rates (up to 47%). Applies only to employment income. Capital income still taxed at 22%.

Cannot claim standard deductions (minstefradrag, interest, etc.) while using 10% rate. Usually still beneficial.

Must apply to Norwegian Tax Administration. Not automatic. Employer and employee must document qualification.

Proof of foreign residency past 10 years, employment contract, job description showing research/key role, educational qualifications.

Processing time varies. Apply before starting work or immediately upon arrival for retroactive application.

If you have significant mortgage interest, childcare costs, or commuting expenses, standard taxation with deductions might be better than 10% flat rate. Calculate both scenarios.

Can choose standard taxation in any year if more beneficial. Cannot switch back to 10% once given up.