Capital Income & Wealth Tax — Norway
Capital income (dividends, interest, capital gains, rental income) is taxed separately from employment income at a flat rate. Wealth tax applies to net assets.
Capital Income & Wealth Tax
Capital income (dividends, interest, capital gains, rental income) is taxed separately from employment income at a flat rate. Wealth tax applies to net assets.
Capital Income Tax
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.
Wealth Tax (Formueskatt)
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.
Calculate Your Tax in Norway
Free calculator: net income and effective tax rate in seconds
Open CalculatorRelated Topics
Social Security Contributions (Trygdeavgift)
Norway's social security system (Folketrygden) provides comprehensive coverage including healthcare, pensions, parental leave, unemployment, and disability benefits. Contributions are mandatory for all workers.
02Tax Deductions (Fradrag)
Deductions reduce your taxable income before tax rates are applied. Norway offers generous deductions that significantly lower effective tax rates, especially for middle-income earners.
03How Your Tax is Calculated
Norwegian tax calculation combines multiple elements: municipal tax, step tax (bracket tax), and social contributions. Understanding the process helps optimize your tax position.
05Expat Tax Regime (Special Rules)
Norway offers preferential tax treatment for qualified foreign researchers, scientists, and key personnel to attract international talent.