Income tax in Norway 2026

Everyone pays a flat 22% on net income after allowances; salaries then carry a separate bracket tax on gross pay — from 1.7% above NOK 226,100 up to 17.8% beyond NOK 1,467,200 — plus 7.6% national insurance, giving a 47.4% top marginal.

Two automatic allowances do the softening: the minimum allowance (46% of pay, max NOK 95,700) and the personal allowance of NOK 114,540.

Northern residents get a break: 18.5% flat rate and an extra NOK 45,000 deduction in Finnmark and Nord-Troms.

At a glance

top rate: ≈ 47.4% marginal (22% + 17.8% + 7.6%)
entry band: 22% flat after allowances; bracket tax from NOK 226,100
tax year basis: Calendar year
filing deadline: 30 April, pre-filled; assessment ~mid-October
residency basis: Residents taxed on worldwide income and wealth
regime flag: 25% flat pay-as-you-earn (PAYE) option for foreign workers

Rates

Bracket tax on gross salary/pension income (2026)

Gross income (NOK)	Bracket-tax rate	Note
0 – 226,100	0%	The 22% flat tax and 7.6% insurance still apply
226,100 – 318,300	1.7%
318,300 – 725,050	4%
725,050 – 980,100	13.7%
980,100 – 1,467,200	16.8%
Over 1,467,200	17.8%	Top marginal ≈ 47.4% all-in

Marginal rates apply within each band.

Thresholds & allowances

Personal allowanceNOK 114,540 (2026)
Against general income
Minimum allowance46% of employment income, max NOK 95,700 (pensions: 40%, max 75,400)
Automatic instead of documenting work expenses
Commuting deductionCosts above NOK 12,000, capped at 120,000
Also covers away-from-home travel
Childcare deductionNOK 15,000 for the first child + 10,000 per additional child
Documented costs, children under 12
Home-savings for the young (BSU)10% credit on deposits to NOK 27,500/year (total 300,000)
Up to age 34

Residency

Residency trigger

Staying 6+ months makes you resident from arrival. Escape is deliberately slow: 10-year residents remain taxable for 3 full years after leaving unless each year they keep no home in Norway and spend under 61 days there.

Non-resident treatment

Non-residents pay Norwegian tax on Norwegian work, board fees, property and business income at resident rates — or elect the simple 25% flat PAYE on gross salary. European Economic Area (EEA) residents earning 90%+ in Norway can claim full resident deductions.

Notes

Interest is deductible at 22% whatever the loan's purpose — one of the last unrestricted interest deductions in Europe.
The PAYE flat 25% is barred for seafarers, offshore workers and anyone with Norwegian business or property income; first-year residents can keep it only with capital income under NOK 10,000.
Employment income abroad for 12+ months is exempt with progression under the one-year rule.
Married couples are assessed jointly by default but can opt for separate taxation; wealth thresholds double for couples.
Severance within collective agreements is tax-exempt; the pre-filled return means most Norwegians never actively file.
Donations to charities deduct up to NOK 25,000 a year.

FAQ

What is the top income tax rate in Norway?

About 47.4% marginal — the 22% flat tax, plus 17.8% bracket tax on gross salary above NOK 1,467,200, plus 7.6% national insurance.

How does Norway's PAYE scheme for foreigners work?

Non-resident employees (and first-year arrivals) can elect a flat 25% withheld from gross salary — no deductions, no return to file. Above-average earners with big deductions often do better under ordinary rules.

How hard is it to stop being a Norwegian tax resident?

After 10+ years of residence, you stay taxable for 3 full years post-departure — each year requiring no home in Norway and fewer than 61 days of presence — and the share exit tax applies above NOK 3 million of unrealised gains.

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

See income tax in other countries

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