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Norway tax guide 2026
Norway's system is two taxes stacked: a flat 22% on net 'general income' of every kind, plus a bracket tax of up to 17.8% on gross salary and pension income — a top marginal of 47.4% once the 7.6% national insurance is counted. Dividends and share gains are grossed up by 1.72 (an effective 37.84%), an annual wealth tax of about 1% starts at NOK 1.9 million, and the exit tax on unrealised share gains has become one of Europe's strictest.
- Rate range
- 22% flat + bracket tax to 17.8% (+7.6% national insurance): top marginal ≈ 47.4%
- Key allowance
- Personal allowance NOK 114,540; minimum allowance 46% of pay (max 95,700)
- Tax year
- Calendar year
- Filing deadline
- 30 April (pre-filled return); assessment by mid-October
Taxes covered
- Income tax47.4%
22% flat on net income + bracket tax up to 17.8% on gross salary above NOK 1,467,200 + 7.6% national insurance.
- Dividend tax37.84%
Dividends are multiplied by 1.72 and taxed at 22% — an effective 37.84% — after a tax-free risk-free-return deduction.
- Capital gains tax37.84% / 22%
Share gains at the grossed-up 37.84%; other gains (property, bonds) at 22%; homes exempt after 1 year of owner-occupation.
- Crypto tax22%
Crypto gains are general income at a flat 22% (no 1.72 multiplier); holdings join the ~1% wealth tax; mining and staking rewards are income.
- Social security7.6%
Employees pay 7.6% national insurance on gross salary (5.1% on pensions; 10.8% self-employed), uncapped, not deductible.
- Inheritance tax0%
No inheritance or gift tax since 2014 — but carry-over basis means heirs inherit the capital gains bill, and the wealth tax keeps taxing what they keep.
- Withholding tax25% / 15%
Non-residents: 25% on dividends (treaty or European Economic Area (EEA) relief), 15% on pensions and performer fees, 0% on interest and royalties.
Special regimes
- Pay-as-you-earn (PAYE) scheme for foreign workers
Non-resident (and first-year) employees can choose a flat 25% withheld from gross salary — no deductions, no filing, done.
- Wealth tax from NOK 1.9 million
About 1% a year on worldwide net wealth above NOK 1.9 million (double for couples), 1.1% above NOK 21.5 million — with valuation discounts doing the real planning work.
- Exit tax with a 12-year clock
Leave with more than NOK 3 million of unrealised share gains and Norway taxes them — payable over 12 years, or at once with interest, and dividends erode the deferral.
- Shielding deduction on shares
A risk-free return on your investment (a rate set annually — 3.6% for 2025) is carved out of dividends and gains tax-free every year before the 37.84% bites.
- No inheritance tax
Abolished in 2014 — but heirs inherit the old cost basis, so the capital gains bill survives death.
Recent changes
- 2026-01Bracket-tax thresholds rose (top 17.8% band from NOK 1,467,200); the commuting-deduction floor fell to NOK 12,000 and the minimum allowance cap rose to NOK 95,700.
- 2026-01The national insurance exemption threshold reached NOK 99,650; the wealth-tax surcharge above NOK 21.5 million continues at 0.1%.
- 2024-03Exit-tax deferral was capped at 12 years (previously indefinite), with payment by twelfths or a lump sum plus interest.