Norwegian tax tables 2026
Tax on general income (22%, 18.5% in Finnmark and northern Troms) and how it splits between state, county and municipality, the five trinnskatt steps, minstefradrag, personfradrag, foreldrefradrag and the young-worker deduction pilot, the Finnmark deduction, trygdeavgift with the lower limit, employer contributions (arbeidsgiveravgift) by zone with the municipalities in each zone, mandatory occupational pension, VAT, public holidays and the rules for freelancers and new residents (sole proprietors, the PAYE scheme, UDI permits for the self-employed) for 2026.
- 2026-01-01 to 2026-12-31
- NOK
Income tax
Tax on general income (alminnelig inntekt)
| Item | Value |
|---|---|
| Individuals | 22% |
| Individuals in Finnmark and northern Troms (tiltakssonen) | 18.5% |
| Companies and other taxpayers assessed in arrears | 22% |
| Fellesskatt to the state (common tax), individualsSource: lovdata.no · retrieved 2026-11-11 | 8.25% |
| Fellesskatt to the state, individuals in Finnmark and northern TromsSource: lovdata.no · retrieved 2026-11-11 | 4.75% |
| County income tax rate, maximum (used unless the county council sets a lower rate)Source: lovdata.no · retrieved 2026-11-11 | 2.4% |
| Municipal income tax rate, maximum (used unless the municipal council sets a lower rate)Source: lovdata.no · retrieved 2026-11-11 | 11.35% |
| Finnmark and northern Troms (lower fellesskatt)Source: lovdata.no · retrieved 2026-11-11 | Finnmark county and the municipalities Karlsøy, Kvænangen, Kåfjord, Lyngen, Nordreisa, Skjervøy and Storfjord in Troms county |
Basis: General income (all taxable income less all deductions), per year
General income is net income after deductions and personfradrag. The 22% individual rate is fellesskatt 8.25% + county 2.4% + municipal 11.35%; in Finnmark and northern Troms fellesskatt is 4.75%, giving 18.5%.
Source: Skatteetaten: Satser – Alminnelig inntekt (year 2026 selected) · retrieved 2026-11-11
Trinnskatt (bracket tax on personal income)
| Personal income (gross wages, pensions and business personal income), per year | Rate |
|---|---|
| No trinnskatt: kr 0 to kr 226,100 | 0% |
| Trinn 1 (step 1): kr 226,100 to kr 318,300 | 1.7% |
| Trinn 2 (step 2): kr 318,300 to kr 725,050 | 4% |
| Trinn 3 (step 3): kr 725,050 to kr 980,100 | 13.7% |
| Trinn 4 (step 4): kr 980,100 to kr 1,467,200 | 16.8% |
| Trinn 5 (step 5): Over kr 1,467,200 | 17.8% |
Each step's rate applies to the income above its threshold. Trinnskatt comes on top of the tax on general income and trygdeavgift. Thresholds are reduced pro rata for people resident in Norway for part of the year. Since 2025 there is no lower step-3 rate in Finnmark and northern Troms.
Source: Lovdata: Stortingets skattevedtak for inntektsåret 2026 (FOR-2025-12-18-2747), § 3-1 Trinnskatt · retrieved 2026-11-11
Minstefradrag, personfradrag and other deductions
| Item | Value |
|---|---|
| Minstefradrag (standard deduction) on wage income: rate | 46% |
| Minstefradrag on wage income: maximum | kr 95,700 |
| Minstefradrag on pension income: rate | 40% |
| Minstefradrag on pension income: maximumwith both wage and pension income, the wage maximum is the overall limit | kr 75,400 |
| Minstefradrag for non-residents taxed on board fees from Norwegian companiesor the income, if lower | kr 4,000 |
| Personfradrag (personal allowance), class 1deducted from general income; reduced pro rata for part-year residentsSource: lovdata.no · retrieved 2026-11-11 | kr 114,540 |
| Foreldrefradrag (childcare costs): maximum for one childSource: lovdata.no · retrieved 2026-11-11 | kr 15,000 |
| Foreldrefradrag: increase for each further childSource: lovdata.no · retrieved 2026-11-11 | kr 10,000 |
| Foreldrefradrag: maximum for one child aged 12 or over with special care needsSource: lovdata.no · retrieved 2026-11-11 | kr 25,000 |
| Foreldrefradrag: increase for each further child with special care needsSource: lovdata.no · retrieved 2026-11-11 | kr 15,000 |
| Foreldrefradrag: transport costs per kilometreSource: lovdata.no · retrieved 2026-11-11 | kr 1.90 |
| Young-worker deduction pilot (forsøksordning med arbeidsfradrag): amountSource: lovdata.no · retrieved 2026-11-11 | kr 125,000 |
| Young-worker deduction pilot: reduced by this share of income above NOK 345,000Source: lovdata.no · retrieved 2026-11-11 | 40% |
| Young-worker deduction pilot: who gets itSource: lovdata.no · retrieved 2026-11-11 | A random 8% of taxpayers born 1991–2006, drawn by the tax authorities; deducted from work income and business personal income for 5 income years |
| Særfradrag for large illness costs (closed scheme): share of qualifying costsonly for people who received it for both 2010 and 2011Source: skatteetaten.no · retrieved 2026-11-11 | 67% |
| Særfradrag for large illness costs: minimum annual costsSource: skatteetaten.no · retrieved 2026-11-11 | kr 9,180 |
| Særfradrag for single parentsSource: skatteetaten.no · retrieved 2026-11-11 | None: abolished from 1 March 2023 (replaced by higher extended child benefit from Nav) |
| Særfradrag for disabilitySource: skatteetaten.no · retrieved 2026-11-11 | None: abolished from income year 2015 (transitional rules ended after 2017) |
These deductions reduce general income (taxed at 22%). Trinnskatt and trygdeavgift are charged on personal income (gross pay), before these deductions.
Source: Skatteetaten: Satser – Minstefradrag (year 2026 selected) · retrieved 2026-11-11
Finnmark and northern Troms (tiltakssonen)
| Item | Value |
|---|---|
| Finnmark deduction (Finnmarksfradraget) in general income, up to | kr 45,000 |
| Who gets it | Residents of Troms and Finnmark counties on 1 January of the income year, except in Balsfjord, Bardu, Dyrøy, Gratangen, Harstad, Ibestad, Kvæfjord, Lavangen, Målselv, Salangen, Senja, Sørreisa, Tjeldsund, Tromsø |
| Tax rate on general income in the zoneSource: skatteetaten.no · retrieved 2026-11-11 | 18.5% |
| Lower trinnskatt rate in step 3 | None since 2025: the lower step-3 rate applied up to income year 2024 |
Employers in zone V (Finnmark and northern Troms) pay 0% arbeidsgiveravgift (see the employer table).
Source: Skatteetaten: Satser – Finnmarksfradraget (year 2026 selected) · retrieved 2026-11-11
Employee contributions
Trygdeavgift (national insurance contribution)
| Item | Value |
|---|---|
| Wage income, sickness benefit etc. (age 17 to 69 in the income year) | 7.6% |
| Business income (other than fishing, hunting and childminding) | 10.8% |
| Business income from fishing, hunting and childminding in one's own home | 7.6% |
| Pension income | 5.1% |
| Wage and business income of people under 17 or over 69 | 5.1% |
| Lower limit: no trygdeavgift if personal income is at or below | kr 99,650 |
| Phase-in: trygdeavgift is never more than 25% of the personal income above the lower limit | 25% |
Basis: Personal income, per year
Calculated on personal income; for sole proprietors on the calculated personal income (beregnet personinntekt).
Source: Skatteetaten: Satser – Trygdeavgift (year 2026 selected) · retrieved 2026-11-11
Employer costs
Employer contributions (arbeidsgiveravgift) by zone, and mandatory occupational pension
| Item | Value |
|---|---|
| Zone IAll areas not listed in zones Ia to V | 14.1% |
| Zone IaFrosta, Midtre Gauldal and Selbu (Trøndelag); Haram, Gjemnes, Aukra and the former Eide municipality in Hustadvika (Møre og Romsdal); Etne, Bømlo, Kvam and the former Flora, Førde and Sogndal municipalities in Kinn, Sunnfjord and Sogndal (Vestland); Utsira and Kvitsøy (Rogaland); Hægebostad, Sirdal, Iveland and the former Audnedal municipality in Lyngdal (Agder); Sigdal (Buskerud); Gausdal (Innlandet) | 14.1% |
| Zone IIMeråker, Indre Fosen, Inderøy and the former Verran, Ørland and Agdenes municipalities (Trøndelag); Sande, Stranda, Sykkylven, Fjord, Vestnes, Rauma, Tingvoll, Sunndal and the former Sandøy, Midsund, Nesset and Hornindal municipalities (Møre og Romsdal); Gulen, Solund, Hyllestad, Høyanger, Vik, Aurland, Lærdal, Årdal, Luster, Askvoll, Fjaler, Bremanger, Stad, Gloppen, Stryn, Tysnes, Kvinnherad, Ullensvang, Eidfjord, Ulvik, Modalen, Fedje, Masfjorden and the former Gaular, Jølster, Naustdal, Balestrand, Leikanger, Vågsøy and Granvin municipalities (Vestland); Hjelmeland, Suldal and Sauda (Rogaland); Risør, Gjerstad, Åmli, Bygland, Valle, Bykle, Åseral and Evje og Hornnes (Agder); Drangedal, Nome, Tinn, Hjartdal, Seljord, Kviteseid, Nissedal, Fyresdal, Tokke and Vinje (Telemark); Flå, Nesbyen, Gol, Hemsedal, Ål, Hol, Rollag and Nore og Uvdal (Buskerud); Nord-Fron, Sør-Fron, Ringebu, Søndre Land, Nordre Land, Kongsvinger, Nord-Odal, Sør-Odal, Eidskog, Grue, Åsnes, Våler, Trysil and Åmot (Innlandet) | 10.6% |
| Zone IIIHeim, Hitra, Frøya, Oppdal, Rennebu, Røros, Holtålen, Tydal, Rindal and the former Snillfjord (part), Meldal and Bjugn municipalities (Trøndelag); Vanylven, Surnadal and Aure (Møre og Romsdal); Dovre, Lesja, Skjåk, Lom, Vågå, Sel, Sør-Aurdal, Etnedal, Nord-Aurdal, Vestre Slidre, Øystre Slidre, Vang, Stor-Elvdal, Rendalen, Engerdal, Tolga, Tynset, Alvdal, Folldal and Os (Innlandet) | 6.4% |
| Zone IVBalsfjord, Bardu, Dyrøy, Gratangen, Harstad, Ibestad, Kvæfjord, Lavangen, Målselv, Salangen, Senja, Sørreisa and Tjeldsund (Troms); Nordland county except Bodø; Namsos, Snåsa, Lierne, Røyrvik, Namsskogan, Grong, Høylandet, Overhalla, Flatanger, Nærøysund, Leka, Åfjord and Osen (Trøndelag); Smøla (Møre og Romsdal) | 5.1% |
| Zone IVaTromsø (Troms); Bodø (Nordland) | 7.9% |
| Zone VFinnmark county and Karlsøy, Kvænangen, Kåfjord, Lyngen, Nordreisa, Skjervøy and Storfjord (Troms) | 0% |
| Zone Ia: rate while the saving stays within the de minimis allowance | 10.6% |
| Zone Ia and sector rules: de minimis allowance per enterprise (or group), 2026 | kr 850,000 |
| Zone Ia: agriculture, forestry, fishing and listed food industries (products outside the EEA Agreement) | 10.6% |
| Zone IVa: agriculture, forestry, fishing and listed food industries | 5.1% |
| Which zone applies | The zone where the enterprise (or each registered sub-unit) is registered in the Central Coordinating Register; financial services and intra-group head-office or consultancy activities pay the zone I rate |
| Extra employer contribution on high salariesSource: skatteetaten.no · retrieved 2026-11-11 | None since 1 January 2025: the 5% extra contribution on pay above NOK 850,000 applied in 2023 and 2024 only |
| Mandatory occupational pension (OTP): minimum employer contributionof pay up to 12 G (the basic amount)Source: lovdata.no · retrieved 2026-11-11 | 2% |
| OTP: who must have a schemeSource: lovdata.no · retrieved 2026-11-11 | Enterprises with at least two people working 75% or more, or one employee without ownership working 75% or more, or people working 20% or more who together make up two full-time equivalents |
| Basic amount (G) from 1 May 2026Source: nav.no · retrieved 2026-11-11 | kr 136,549 |
| 12 G (OTP pay ceiling) from 1 May 2026Source: nav.no · retrieved 2026-11-11 | kr 1,638,588 |
Basis: Gross pay and other taxable benefits
Each zone row lists its municipalities (Stortinget's 2026 resolution, § 2). The zone V rate of 0% also applies to employers based on Svalbard for work done there.
Source: Lovdata: Stortingsvedtak om fastsetting av avgifter mv. til folketrygden for 2026 (FOR-2025-12-18-2748), last amended FOR-2026-06-19-1244, §§ 1-5 · retrieved 2026-11-11
Minimum wage
| Item | Value |
|---|---|
| Statutory minimum wage | None: pay is agreed in the employment contract; minimum wages apply only in ten sectors through generally applicable collective agreements |
Sectors with a minimum wage (allmenngjøring): automotive, construction, electricians, fish processing, road freight, agriculture and horticulture, hospitality, tour-bus passenger transport, cleaning and maritime construction. Rates are published by Arbeidstilsynet.
Source: Arbeidstilsynet (Norwegian Labour Inspection Authority): Minimum wage; Arbeidstilsynet: Pay · retrieved 2026-11-11
Other rates
Value added tax (merverdiavgift)
| Item | Value |
|---|---|
| Standard rate | 25% |
| Food (næringsmidler) | 15% |
| Water and sewerage services | 15% |
| Passenger transport, accommodation, public broadcasting, cinema, sports events and amusement parks | 12% |
| Registration threshold: sales excluding VAT within 12 months | kr 50,000 |
| Registration threshold: charitable and non-profit organisations | kr 140,000 |
Source: Skatteetaten: Satser – Merverdiavgift (year 2026 selected); Skatteetaten: Registrere, endre eller slette i Merverdiavgiftsregisteret · retrieved 2026-11-11
Public holidays 2026
| Item | Value |
|---|---|
| Nyttårsdag (New Year's Day) | 2026-01-01 |
| Skjærtorsdag (Maundy Thursday) | 2026-04-02 |
| Langfredag (Good Friday) | 2026-04-03 |
| Første påskedag (Easter Sunday) | 2026-04-05 |
| Annen påskedag (Easter Monday) | 2026-04-06 |
| 1. mai (Labour Day, public holiday) | 2026-05-01 |
| Kristi himmelfartsdag (Ascension Day) | 2026-05-14 |
| 17. mai (Constitution Day, public holiday) | 2026-05-17 |
| Første pinsedag (Whit Sunday) | 2026-05-24 |
| Annen pinsedag (Whit Monday) | 2026-05-25 |
| Første juledag (Christmas Day) | 2026-12-25 |
| Annen juledag (Boxing Day) | 2026-12-26 |
1 May and 17 May are public holidays (høgtidsdager) equal to Sundays; employees get full pay for them under the 1 and 17 May Act. Ordinary Sundays are also holidays and are not listed.
Source: Lovdata: Lov om helligdager og helligdagsfred (helligdagsfredloven), LOV-1995-02-24-12, § 2; Lov om 1. og 17. mai som høgtidsdager (LOV-1947-04-26-1), § 1 · retrieved 2026-11-11
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Sole proprietors (enkeltpersonforetak): income tax | Net business income is part of general income, taxed at 22% after personfradrag; trygdeavgift and trinnskatt are charged on the calculated personal income (beregnet personinntekt) |
| Sole proprietors: trygdeavgift on business personal incomeSource: skatteetaten.no · retrieved 2026-11-11 | 10.8% |
| Sole proprietors in fishing, hunting or childminding at home: trygdeavgiftSource: skatteetaten.no · retrieved 2026-11-11 | 7.6% |
| Sole proprietors: maximum shielding rate (skjermingsrente) on business assets, income year 2025reduces personal income; the 2026 rate is set in January 2027Source: skatteetaten.no · retrieved 2026-11-11 | 4.6% |
| Flat or simplified income tax regime for the self-employed | None: sole proprietors are taxed under the ordinary rules (general income tax, trinnskatt and trygdeavgift) |
| VAT registration threshold (sales excluding VAT within 12 months)Source: skatteetaten.no · retrieved 2026-11-11 | kr 50,000 |
| PAYE scheme (kildeskatt på lønn) for foreign workers: flat tax on payno deductions, no tax returnSource: skatteetaten.no · retrieved 2026-11-11 | 25% |
| PAYE scheme: rate with an exemption from Norwegian national insuranceSource: skatteetaten.no · retrieved 2026-11-11 | 17.4% |
| PAYE scheme: maximum annual pay, 2026NOK 697,150 in 2025Source: skatteetaten.no · retrieved 2026-11-11 | kr 725,050 |
| PAYE scheme: who can use itSource: skatteetaten.no · retrieved 2026-11-11 | Foreign workers who are not tax resident in Norway (short stays) or in their first year of tax residence (at most 1 year); not with business income in Norway; voluntary, and you can opt out to the ordinary rules |
| UDI residence permit: self-employed person with a company in NorwaySource: udi.no · retrieved 2026-11-11 | Skilled worker (vocational training of at least three years, a degree or special qualifications) running their own sole proprietorship, actively and full-time; no other work, including remote work |
| UDI self-employed permit: expected profit from the business, per year before tax, at leastSource: udi.no · retrieved 2026-11-11 | kr 341,373 |
| UDI self-employed permit: years per permitSource: udi.no · retrieved 2026-11-11 | 1 |
| UDI self-employed permit: permanent residence possible after (years)Source: udi.no · retrieved 2026-11-11 | 3 |
| UDI residence permit: independent contractor with a company abroadSource: udi.no · retrieved 2026-11-11 | Skilled worker with an established sole proprietorship abroad and a contract for an assignment with a business registered in Norway (not a staffing company); pay not poorer than normal in Norway |
| UDI independent-contractor permit: years per permitSource: udi.no · retrieved 2026-11-11 | 2 |
| UDI independent-contractor permit: maximum years in totalthen 2 years outside Norway before a new permit; does not count towards permanent residenceSource: udi.no · retrieved 2026-11-11 | 6 |
| Where to applySource: udi.no · retrieved 2026-11-11 | Residence permits: the Norwegian Directorate of Immigration (UDI); EU/EEA citizens need no residence permit to work |
| Digital-nomad or remote-work visaSource: udi.no · retrieved 2026-11-11 | None: UDI has no remote-work permit; working remotely in Norway generally needs a residence permit that gives the right to work |
Sole proprietors pay trygdeavgift at 10.8% instead of the 7.6% wage rate. The PAYE rate of 25% includes trygdeavgift: with an exemption from Norwegian national insurance it is 17.4%.
Source: Skatteetaten: Personinntekt i enkeltpersonforetak · retrieved 2026-11-11
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Official sources
- Stortingets skattevedtak for inntektsåret 2026 (FOR-2025-12-18-2747) · retrieved 2026-11-11
- Stortingsvedtak om fastsetting av avgifter mv. til folketrygden for 2026 (FOR-2025-12-18-2748) · retrieved 2026-11-11
- Satser: Alminnelig inntekt (2026) · retrieved 2026-11-11
- Satser: Trinnskatt (2026) · retrieved 2026-11-11
- Satser: Trygdeavgift (2026) · retrieved 2026-11-11
- Satser: Minstefradrag (2026) · retrieved 2026-11-11
- Satser: Personfradrag (2026) · retrieved 2026-11-11
- Satser: Foreldrefradrag (2026) · retrieved 2026-11-11
- Satser: Særfradrag for store sykdomsutgifter (2026) · retrieved 2026-11-11
- Satser: Særfradrag for enslige forsørgere · retrieved 2026-11-11
- Satser: Særfradrag for uførhet (utgått) · retrieved 2026-11-11
- Satser: Finnmarksfradraget (2026) · retrieved 2026-11-11
- Satser: Arbeidsgiveravgift (2026) · retrieved 2026-11-11
- Ekstra arbeidsgiveravgift – UTGÅTT (updated 22.01.2025) · retrieved 2026-11-11
- Satser: Merverdiavgift (2026) · retrieved 2026-11-11
- Registrere, endre eller slette i Merverdiavgiftsregisteret · retrieved 2026-11-11
- Lovvedtak 12 (2025–2026): skatteloven § 6-86 Forsøksordning med arbeidsfradrag for unge · retrieved 2026-11-11
- Lov om obligatorisk tjenestepensjon (OTP-loven) · retrieved 2026-11-11
- Grunnbeløpet i folketrygden (updated 20.05.2026) · retrieved 2026-11-11
- Personinntekt i enkeltpersonforetak · retrieved 2026-11-11
- Satser: Skjermingsrente for aksjer og enkeltpersonforetak · retrieved 2026-11-11
- Kildeskatt på lønn for utenlandske arbeidstakere · retrieved 2026-11-11
- Self-employed persons with a company in Norway · retrieved 2026-11-11
- Self-employed persons with a company abroad · retrieved 2026-11-11
- Remote work in Norway · retrieved 2026-11-11
- Want to apply: Work immigration · retrieved 2026-11-11
- Arbeidstilsynet (Norwegian Labour Inspection Authority): Minimum wage; Arbeidstilsynet: Pay · retrieved 2026-11-11
- Lovdata: Lov om helligdager og helligdagsfred (helligdagsfredloven), LOV-1995-02-24-12, § 2; Lov om 1. og 17. mai som høgtidsdager (LOV-1947-04-26-1), § 1 · retrieved 2026-11-11
How every figure is checked: methodology. All datasets: CalcBloc data.