Crypto tax in Norway 2026

Crypto gains skip the share multiplier: gains on selling, swapping or spending coins are general income at the flat 22% — the 1.72 equity multiplier does not apply — and losses deduct symmetrically at 22%.

Holdings count toward the annual wealth tax (about 1% above NOK 1.9 million of total net wealth), and mining or staking rewards are income at market value on receipt.

At a glance

top rate: 22% on gains; ~1% yearly wealth tax on holdings
entry band: No de-minimis — every disposal is reportable
tax year basis: Calendar year; valued at 1 January for wealth tax
filing deadline: Pre-filled return (crypto self-reported)
residency basis: Residents: worldwide crypto
regime flag: Losses deduct at the same 22%

Rates

Crypto taxation for individuals (2026)

Rate	Base	Applies to
22%	Gain per disposal	Selling for kroner, swapping coin-to-coin, spending crypto
22%	Value received	Mining, staking and airdrop rewards at receipt
≈ 1% – 1.1% annually	Market value at 1 January	Wealth tax on holdings, within total net wealth above NOK 1.9 million
Up to 47.4%	Net profit	Business-scale mining or trading operations

Thresholds & allowances

Loss reliefFull 22% deduction
Symmetric with gains — unlike Denmark's asymmetry next door

Residency

Residency trigger

Residents owe tax on crypto gains and wealth worldwide; the tax administration expects line-item reporting and receives exchange data under international reporting frameworks.

Non-resident treatment

Non-residents are outside Norwegian tax on personal crypto gains.

Notes

The source chapter does not mention crypto; the 22% general-income treatment follows the tax administration's published guidance — flagged accordingly.
Crypto escapes the 1.72 multiplier because it is not 'shares' — making Norway's headline crypto rate notably lower than its dividend rate.
The wealth tax is the quiet cost: 1% a year on large holdings compounds regardless of trading.
Each coin's cost basis and disposal must be tracked in kroner; swaps count as disposals.

FAQ

How is crypto taxed in Norway?

Gains at the flat 22% (losses equally deductible), rewards as income at 22%, and holdings inside the annual wealth tax of about 1% above NOK 1.9 million of net wealth.

Why is Norwegian crypto tax lower than dividend tax?

The 1.72 gross-up applies only to shares and equity funds — crypto is ordinary capital, so 22% instead of 37.84%.

Figures: tax year 2026, compiled from public sources. Not tax advice.

See crypto tax in other countries

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