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, ranging from 1.7% (above NOK 217,400) up to 17.6% (above NOK 1,410,750) in 2025. On top, employees pay social security ("trygdeavgift") at 7.7% on personal income. A standard "minstefradrag" (minimum deduction) and personal allowance ("personfradrag", ~NOK 108,550) 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 7.7% trygdeavgift) on gross salary up to NOK 697,150, with no deductions and no need to file a return — 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.