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🇳🇴 Norway Statutory Tax Guide

Norway Tax Brackets & Rates (2026)

Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Skatteetaten (Norwegian Tax Administration).

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📜 Statutory Authority & Legal Framework

In Norway, personal income taxation is administered by the Skatteetaten (Norwegian Tax Administration) under the authority of Skatteloven.

Norwegian general tax (22%) on ordinary income combined with step tax (Trinnskatt 1.7% to 17.6%) and 7.8% National Insurance.

📊 2026 Progressive Marginal Tax Brackets

ISO: NOK
Income Bracket (kr) Marginal Tax Rate Bracket Type
General Tax (22%) 22.0% Tier 1
Trinn 1 (23.7%) 23.7% Tier 2
Trinn 2 (26.0%) 26.0% Tier 3
Trinn 3 (35.6%) 35.6% Tier 4
Trinn 4 (38.6%) 38.6% Tier 5
Trinn 5 (39.6%) 39.6% Tier 6

🛡️ Mandatory Social Security & Pension Contributions

Trygdeavgift

Employee Share: 7.8%
Employer Share: 14.1%

Frequently Asked Questions: Norway Taxation

What are the income tax brackets in Norway?

Norway operates a progressive tax system administered by Skatteetaten (Norwegian Tax Administration) under Skatteloven.

What social security or pension contributions apply in Norway?

Mandatory contributions include: Trygdeavgift (7.8%).