Norway income tax rates
Norway taxes individuals in TWO parts: (1) a FLAT 22% tax on 'alminnelig inntekt' (ordinary/net income, after deductions), and (2) the progressive 'trinnskatt' (bracket/step tax) levied on gross 'personinntekt' (personal income: salary and pension, no deductions). This series serves the trinnskatt bands; the flat component and social-security contribution are explained in notes. Set by the Stortinget's annual skattevedtak, administered by Skatteetaten.
| Current value | 6 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| Official source | Skatteetaten — Rates: Bracket tax (trinnskatt) 2026 — Trinn 1 from NOK 226,100 at 1.7%; Trinn 2 from 318,300 at 4.0%; Trinn 3 from 725,050 at 13.7%; Trinn 4 from 980,100 at 16.8%; Trinn 5 from 1,467,200 at 17.8%. Confirmed by Stortinget skattevedtak for 2026 (Innst. 3 S (2025-2026)). |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
TWO-PART SYSTEM — read carefully. (A) FLAT LAYER: all 'alminnelig inntekt' (ordinary income = salary + pension + capital + business income, MINUS deductions) is taxed at a flat 22% (18.5% for residents of the Troms/Finnmark tiltakssonen). Key deductions before the 22% applies: personfradrag (personal allowance) NOK 108,550 for 2026, and minstefradrag (standard/minimum deduction, 46% of salary capped at ~NOK 92,000). (B) PROGRESSIVE LAYER: trinnskatt is charged on GROSS personinntekt (salary/pension with NO deductions) using the five bands served above — 1.7% / 4.0% / 13.7% / 16.8% / 17.8% marginal. The 2026 bracket thresholds were lifted ~4.8% for wage growth vs 2025; the rates themselves were left unchanged. (C) On top of both sits trygdeavgift (national insurance contribution) on personinntekt — 7.7% on employment income in 2026, 10.9% on self-employment/business income, and a lower 5.1% on pensions. Combining flat tax + top trinnskatt + trygdeavgift gives a top marginal rate on wage income of roughly 47.4% (and ~55.8% including the 14.1% employer's contribution on the gross). The bands shown are ANNUAL NOK amounts (contrast Costa Rica's monthly schedule). Self-employed and pension income use the same trinnskatt bands but different trygdeavgift rates. Verified on the official Skatteetaten rates pages; the 2026 figures originate in the Stortinget budget settlement (Innst. 3 S (2025-2026)).
Get it programmatically
curl https://euroref.dev/v1/no/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/no/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/no/income-taxOther Norway series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · official exchange rates