Norway public holidays 2026, VAT rate and tax data
Norway: VAT rate 25% since 1 Jan 2005; 12 public holidays in 2026 (next: Første juledag (Christmas Day), 25 Dec 2026); corporate tax rate 22%; policy interest rate 4.5%; inflation rate (CPI) 3.4%.
13 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency NOK.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "NO", "series": "vat", "value": 25, "unit": "percent", "effective_from": "2005-01-01", "last_confirmed": "2026-10-17", "source": { "name": "Skatteetaten", "url": "https://www.skatteetaten.no/en/rates/value-added-tax/" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"no","amount":1000}.
Norway public holidays 2026
12 days in 2026; next: Første juledag (Christmas Day) on 25 Dec 2026. Official source: Lovdata · last verified 29 Jul 2026
Fixed by law 12
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Første nyttårsdag (New Year's Day) | Fixed by law | Lovdata |
| 2 Apr 2026 Thu | Skjærtorsdag (Maundy Thursday) | Fixed by law | Lovdata |
| 3 Apr 2026 Fri | Langfredag (Good Friday) | Fixed by law | Lovdata |
| 5 Apr 2026 Sun | Første påskedag (Easter Sunday) | Fixed by law | Lovdata |
| 6 Apr 2026 Mon | Andre påskedag (Easter Monday) | Fixed by law | Lovdata |
| 1 May 2026 Fri | Offentlig høgtidsdag / Arbeidernes dag (Labour Day) | Fixed by law | Lovdata |
| 14 May 2026 Thu | Kristi himmelfartsdag (Ascension Day) | Fixed by law | Lovdata |
| 17 May 2026 Sun | Grunnlovsdag (Constitution Day) | Fixed by law | Lovdata |
| 24 May 2026 Sun | Første pinsedag (Whit Sunday / Pentecost) | Fixed by law | Lovdata |
| 25 May 2026 Mon | Andre pinsedag (Whit Monday) | Fixed by law | Lovdata |
| 25 Dec 2026 Fri | Første juledag (Christmas Day) | Fixed by law | Lovdata |
| 26 Dec 2026 Sat | Andre juledag (Boxing Day / St Stephen's Day) | Fixed by law | Lovdata |
2027 dates already held (12)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Første nyttårsdag (New Year's Day) | Fixed by law | Lovdata |
| 25 Mar 2027 Thu | Skjærtorsdag (Maundy Thursday) | Fixed by law | Lovdata |
| 26 Mar 2027 Fri | Langfredag (Good Friday) | Fixed by law | Lovdata |
| 28 Mar 2027 Sun | Første påskedag (Easter Sunday) | Fixed by law | Lovdata |
| 29 Mar 2027 Mon | Andre påskedag (Easter Monday) | Fixed by law | Lovdata |
| 1 May 2027 Sat | Offentlig høgtidsdag / Arbeidernes dag (Labour Day) | Fixed by law | Lovdata |
| 6 May 2027 Thu | Kristi himmelfartsdag (Ascension Day) | Fixed by law | Lovdata |
| 16 May 2027 Sun | Første pinsedag (Whit Sunday / Pentecost) | Fixed by law | Lovdata |
| 17 May 2027 Mon | Grunnlovsdag (Constitution Day) | Fixed by law | Lovdata |
| 17 May 2027 Mon | Andre pinsedag (Whit Monday) | Fixed by law | Lovdata |
| 25 Dec 2027 Sat | Første juledag (Christmas Day) | Fixed by law | Lovdata |
| 26 Dec 2027 Sun | Andre juledag (Boxing Day / St Stephen's Day) | Fixed by law | Lovdata |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Norway value
Rate schedules and breakdowns
Withholding tax rates
15–25% across 3 withholding taxes — no single rate · in force from 2021-07-01 · Official source: Skatteetaten, per-topic English pages: 'As a rule, Norwegian companies deduct… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | confidence note | Source |
|---|---|---|---|---|---|---|
| dividends | Withholding tax on share dividends (kildeskatt på utbytte) | 25 | dividends distributed by Norwegian companies to foreign shareholders, individuals and companies | — | — | Skatteetaten - Reduced withholding tax… |
| Statutory basis: skatteloven section 10-13 with the rate set by the Storting's annual tax resolution - formally re-decided each year, 25% in practice. Corporate shareholders genuinely established and carrying on genuine economic activity in an EEA state are exempt under the… | ||||||
| interest | Withholding on interest - related entities in low-tax jurisdictions only | 15 | interest paid by a Norwegian company or branch to a foreign RELATED entity (50% or more direct or indirect ownership/control either way, or common control) resident in a low-tax jurisdiction (overall income tax below two-thirds of what Norway would have charged) | 2021-07-01 | The 15% rate, scope and EEA exception are quoted from Skatteetaten (primary). The 1 July 2021 commencement and the skatteloven section numbers are not stated on that page and rest on the enacting 2021 legislation as reported by secondary sources. | Skatteetaten - Withholding tax on… |
| ORDINARY INTEREST TO NON-RESIDENTS IS NOT WITHHELD ON: Norway has no general interest withholding tax. The 15% charge (skatteloven sections 10-80/10-81, in force for interest and royalties from 1 July 2021) is an anti-profit-shifting measure limited to related-party payments… | ||||||
| royalties | Withholding on royalties and lease payments - related entities in low-tax jurisdictions only | 15 | royalties (and lease payments for ships and certain physical assets) paid by a Norwegian company or branch to a foreign related entity (50% threshold) resident in a low-tax jurisdiction | 2021-07-01 | Rate, scope and EEA exception quoted from Skatteetaten (primary); the 1 July / 1 October 2021 commencement dates rest on the enacting 2021 legislation as reported by secondary sources. | Skatteetaten - Withholding tax on… |
| ORDINARY ROYALTIES TO NON-RESIDENTS ARE NOT WITHHELD ON: outside this related-party low-tax case, Norway levies no royalty withholding tax. Lease payments for ships and physical assets were brought into the regime from 1 October 2021, three months after interest and royalties. | ||||||
Personal income tax
0–17.8% across 6 bands · in force from 2026-01-01 · Official source: Skatteetaten · last verified 23 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 226100 | 0 |
| 226100 | 318300 | 1.7 |
| 318300 | 725050 | 4 |
| 725050 | 980100 | 13.7 |
| 980100 | 1467200 | 16.8 |
| 1467200 | — | 17.8 |
Statutory social-insurance contributions
0–14.1% across 5 contribution branches · in force from 2026-01-01 · Official source: Lov om folketrygd (folketrygdloven, LOV-1997-02-28-19), kapittel 23… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| trygdeavgift | Trygdeavgift (National Insurance contribution) — employee-only | 7.6 | 7.6 | 0 | percent | Personinntekt of the lønnsinntekt (wage income) kind — gross pay and taxable benefits in kind. NO UPPER CEILING. There is a LOWER THRESHOLD of NOK 99 650 for 2026: below it no trygdeavgift is payable at all, and immediately above it the contribution is phased in so that it "utgjør aldri mer enn 25 prosent" of the income exceeding the threshold, until the ordinary 7,6 % produces the smaller figure. The 7,6 % rate applies to persons aged 17 to 69; a reduced rate of 5,1 % applies below 17 and above 69, and 5,1 % also applies to pension income. Self-employment income is charged at 10,8 %. | NOK |
| CUT FROM 7,7 % TO 7,6 % ON 1 JANUARY 2026 — the latest step in a run of small annual reductions (7,9 % in 2023, 7,8 % in 2024, 7,7 % in 2025). A record still on 2025 over-deducts by 0,1 points of gross. THE LOWER THRESHOLD IS NOT AN EXEMPT SLICE AND NOT A SIMPLE CLIFF. Below NOK… | |||||||
| arbeidsgiveravgift | Arbeidsgiveravgift (employer's National Insurance contribution) — employer-only, differentiated by geographic zone | 14.1 | 0 | 14.1 | percent | The employer's total avgiftspliktige ytelser — gross pay, taxable benefits in kind and pension premiums paid for employees. NO CEILING. The rate is determined by the SONE in which the enterprise or its registered sub-unit is located, not by where the employee lives or works. | NOK |
| THE ZONE SYSTEM IS THE NORWEGIAN TRAP, AND THE RANGE IS ENORMOUS — 14,1 % down to 0 %. THE COMPLETE 2026 TABLE for ordinary industries is: SONE I 14,1 %; SONE Ia 10,6 % up to the fribeløp then 14,1 %; SONE II 10,6 %; SONE III 6,4 %; SONE IV 5,1 %; SONE IVa 7,9 %; SONE V 0 %… | |||||||
| obligatorisk_tjenestepensjon | Obligatorisk tjenestepensjon (OTP, mandatory occupational pension) — employer-only minimum | 2 | 0 | 2 | percent | Pensionable salary up to 12 G. G — folketrygdens grunnbeløp — is NOK 136 549 from 1 May 2026, so 12 G is NOK 1 638 588. Contributions are payable FROM THE FIRST KRONE: the former deduction of 1 G from the pensionable base was removed with effect from 1 January 2022. The 2 % is a statutory MINIMUM; the employer may contribute more, up to 7 % of salary from the first krone plus a further 18,1 % of salary between 7,1 G and 12 G. | NOK |
| MANDATORY BY STATUTE, WHICH MAKES NORWAY UNLIKE ITS NORDIC NEIGHBOURS — Denmark and Sweden leave occupational pension to collective agreement, Norway legislates a floor. 2 % IS A MINIMUM AND MOST EMPLOYERS PAY MORE; the observed market is well above the floor, so 2 % understates… | |||||||
| yrkesskadeforsikring | Yrkesskadeforsikring (compulsory occupational injury insurance, placed with a private insurer) — employer-only | — | 0 | — | percent | The insured payroll. Premiums are set commercially by the insurer according to the occupational risk of the work and the employer's claims record; there is no statutory percentage and no statutory tariff. | NOK |
| EMPLOYER-ONLY AND NOT A STATUTORY PERCENTAGE — deliberately null. Norway layers private compulsory cover on top of the folketrygd: the National Insurance scheme provides the basic occupational injury benefit, and yrkesskadeforsikring provides the top-up compensation the employer… | |||||||
| finansskatt_pa_lonn | Finansskatt på lønn (financial activity tax on salary) — employer-only, financial sector | 5 | 0 | 5 | percent | The same wage base as arbeidsgiveravgift, for employers whose activity falls within the financial sector as defined for the tax. No ceiling. Payable IN ADDITION to arbeidsgiveravgift. | NOK |
| CONDITIONAL ON THE EMPLOYER'S SECTOR, NOT ON THE EMPLOYEE — and it is large. A bank, insurer or other financial-sector employer in sone I pays 14,1 % arbeidsgiveravgift PLUS 5 % finansskatt på lønn, i.e. 19,1 % on the same wage base, which is more than a third above the ordinary… | |||||||
By subdivision
| Code | Name | Value | Source | Last verified |
|---|---|---|---|---|
| NO-SONE-I | Sone I | 1 additional day | Skatteetaten, Satser | last verified 11 Aug 2026 |
| NO-SONE-IA | Sone Ia | 1 additional day | Skatteetaten, Satser | last verified 11 Aug 2026 |
| NO-SONE-II | Sone II | 1 additional day | Skatteetaten, Satser | last verified 11 Aug 2026 |
| NO-SONE-III | Sone III | 1 additional day | Skatteetaten, Satser | last verified 11 Aug 2026 |
| NO-SONE-IV | Sone IV | 1 additional day | Skatteetaten, Satser | last verified 11 Aug 2026 |
| NO-SONE-IVA | Sone IVa | 1 additional day | Skatteetaten, Satser | last verified 11 Aug 2026 |
| NO-SONE-V | Sone V | 1 additional day | Skatteetaten, Satser | last verified 11 Aug 2026 |
Norges Bank exchange rates
9.2944 USD; 4 currencies held · in force from 2026-10-28 · Official source: Norges Bank · last verified 28 Oct 2026
| currency | rate |
|---|---|
| JPY | 0.058839 |
| USD | 9.2944 |
| GBP | 12.3501 |
| EUR | 10.3475 |
Tax filing deadlines
8 deadline rules · in force from — · Official source: 8 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-bimonthly | vat | return_and_payment | VAT return (skattemelding for merverdiavgift) and payment — ordinary two-month terms | bimonthly | VAT-registered businesses with the ordinary (alminnelig) two-month taxation period. | primary | 2026-10-28 | Skatteforvaltningshåndboken |
| One month and ten days after the end of each two-month term, i.e. the 10th of the second month after it for calendar terms. Terms Jan-Feb → 10 April, Mar-Apr → 10 June, May-Jun → 31 August (exception), Jul-Aug → 10 October, Sep-Oct → 10 December, Nov-Dec → 10 February… | ||||||||
| vat-return-annual-small | vat | return_and_payment | VAT return and payment — annual term (årstermin) for low-turnover businesses | annual | Businesses granted the calendar year as taxation period because of low turnover (§ 8-3-3; Skatteetaten states turnover not above NOK 1 million and 12 months' registration). | primary | 2026-10-28 | Skatteforvaltningshåndboken |
| Due 10 March of the following year. VAT for a period falls due for payment on the same day the VAT return must be filed (skattebetalingsloven § 10-30 (1): 'forfaller til betaling samme dag som det skal leveres skattemelding'). | ||||||||
| vat-return-annual-primary | vat | return_and_payment | VAT return and payment — annual term for primary industries | annual | Primary industries (agriculture, forestry, fishing etc.) with an annual taxation period (§ 8-3-7). | primary | 2026-10-28 | Skatteforvaltningshåndboken |
| Due 10 April of the following year. VAT for a period falls due for payment on the same day the VAT return must be filed (skattebetalingsloven § 10-30 (1): 'forfaller til betaling samme dag som det skal leveres skattemelding'). | ||||||||
| paye-return-monthly | paye | return | A-melding (monthly employer report of pay, withholding and employer contributions) | monthly | Employers and others paying income subject to reporting under the a-ordning. | primary | 2026-10-28 | The Norwegian Tax Administration |
| Covers the month of payout; Skatteetaten confirms the 5th deadline is unchanged by the 2026 reform of withholding payments. A first a-melding for foreign employers whose assignment started after the 20th may be due the 15th (not modelled). | ||||||||
| paye-employer-contribution-payment | paye | payment | Payment of employer's national insurance contribution (arbeidsgiveravgift) and financial tax on wages | bimonthly | Employers liable to arbeidsgiveravgift (and finansskatt på lønn). | primary | 2026-10-28 | Lov om betaling og innkreving av… |
| Employer social contribution, not withholding. Two-month periods Jan-Feb → 15 March … Nov-Dec → 15 January. Withheld tax (forskuddstrekk) has a different, event-driven deadline from 2026 (see gaps). | ||||||||
| cit-advance-payment-1 | cit | provisional_payment | Forskuddsskatt for companies (upersonlige skattytere) — two instalments — first instalment (15 February) | annual | Non-personal taxpayers (aksjeselskap, funds, banks etc.). | primary | 2026-10-28 | Lov om betaling og innkreving av… |
| Period is the income year the advance relates to. Paid in the year after the income year (15 February and 15 April). Due no earlier than three weeks after the notice was sent; if the first instalment is missed, the second falls due at the same time (§ 10-20 (4)). Restskatt is… | ||||||||
| cit-advance-payment-2 | cit | provisional_payment | Forskuddsskatt for companies (upersonlige skattytere) — two instalments — second instalment (15 April) | annual | Non-personal taxpayers (aksjeselskap, funds, banks etc.). | primary | 2026-10-28 | Lov om betaling og innkreving av… |
| Period is the income year the advance relates to. Paid in the year after the income year (15 February and 15 April). Due no earlier than three weeks after the notice was sent; if the first instalment is missed, the second falls due at the same time (§ 10-20 (4)). Restskatt is… | ||||||||
| cit-return-annual | cit | return | Skattemelding for companies (income tax return) | annual | Companies etc. as referred to in skatteloven § 2-2 (1), and companies filing a selskapsmelding under skatteforvaltningsloven § 8-9. | primary | 2026-10-28 | Skatteforvaltningshåndboken |
| Due 31 May of the year after the taxation period. The taxation period is the preceding calendar year (forskriften § 8-2-2), so year_end is fixed at 12-31. Skatteetaten's company page also states that a deadline on a Saturday or Sunday is met on the first working day. | ||||||||
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.