Norway Personal Income Tax
Detailed personal income tax rates and rules for Norway in 2026.
Norway uses a dual income tax system. All income is subject to a flat ordinary income tax (alminnelig inntekt) of 22%. In addition, earned income (employment and self-employment) is subject to a progressive bracket tax (trinnskatt) with rates ranging from 1.7% to 17.6% across five brackets. The bracket tax rates shown above are additive to the 22% base rate. The combined top marginal rate on employment income is approximately 47.4% (22% + 17.6% + 7.8% social security). A personal allowance (personfradrag) of NOK 88,250 reduces the ordinary income base.
| Income Range (NOK) | Tax Rate |
|---|---|
| kr 0 – kr 208K | 0% |
| kr 208K – kr 293K | 1.7% |
| kr 293K – kr 670K | 4% |
| kr 670K – kr 938K | 13.6% |
| kr 938K – kr 1.4M | 16.6% |
| kr 1.4M+ | 17.6% |
Filing Deadline
April 30 of the following year
Residency Rule
An individual becomes a Norwegian tax resident if they stay in Norway for more than 183 days in any 12-month period or 270 days in any 36-month period. New residents may benefit from a 10% standard deduction (minimum NOK 40,000) on gross income for their first two years. Residents are taxed on worldwide income.
Additional Notes
Norway operates outside the EU but within the EEA, which affects certain tax provisions. The bracket tax (trinnskatt) replaced the former top tax (toppskatt) in 2016. Norway also levies a special tax on petroleum activities at a combined rate of 78% (22% ordinary + 56% special petroleum tax). The personal allowance and bracket thresholds are adjusted annually for inflation.
How Norway Income Tax compares
Norway’s top personal income tax rate of 47.4% is the 19th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Europe’s regional average of 32%.
