About taxes in Norway

Norway combines a flat base tax ("skatt på alminnelig inntekt") of 22% on net income with a progressive bracket tax ("trinnskatt") on personal income. For 2026, trinnskatt has five steps: 1.7% from NOK 226,101, 4.0% from NOK 318,301, 13.7% from NOK 725,051, 16.8% from NOK 980,101, and 17.8% above NOK 1,467,200. On top, employees pay social security ("trygdeavgift") at 7.6% on personal income (2026, down from 7.7%). A standard "minstefradrag" (minimum deduction) and personal allowance ("personfradrag", NOK 114,540 in 2026) reduce taxable income. Residents of Finnmark and parts of Troms benefit from a special tax allowance and lower bracket-tax rates. Norway does not levy church tax through payroll. For new arrivals, the PAYE scheme ("kildeskatt på lønn") offers a simplified flat 25% tax (including trygdeavgift) on gross salary, with no deductions and no need to file a return, up to an annually set PAYE income ceiling — useful for short-term and seasonal workers. PAYE participation is voluntary in year 1 and you can switch to ordinary taxation if it proves cheaper. Most employees pay tax via "forskuddstrekk" (pay-as-you-earn) and reconcile via the annual tax return ("skattemelding") in spring. All amounts are entered in NOK and converted to EUR at ~0.084 for comparison.