Tax rates for wage receivers in Norway.
The Norwegian tax system is progressive. It consists of different elements that combined is the tax on income for an employee.
Figures for 2022
|Tax on ordinary income|
|Persons in Finnmmark and Troms||18,5 %|
|Level 1 – Amounts exceeding||NOK 190 350||1,7 %|
|Level 2 – Amounts exceeding||NOK 267 900||4,0 %|
|Level 3 – Amounts exceeding||NOK 643 800||13,4 %*|
|Level 4 – Amounts exceeding||NOK 969 200||16,4 %|
|Level 5 – Amounts exceeding||NOK 2 000 000||17,4 %|
*For person living in Troms and Finnmark, the rate is 11.4%.
|National Insurance contribution|
|Earned income||8,0 %|
|Pension income||5,1 %|
|Income from self-employment||11,2 %|
|Lower limit for paying national insurance contribution||NOK 64 650|
|State||NOK 0 – 1 700 000||0 %|
|State||NOK 1 700 001 – 20 000 000||0,25 %|
|State||NOK 20 000 001 and over||0,4 %|
|Municipality (Kommune)||NOK 0 – 1 700 000||0 %|
|Municipality (Kommune)||NOK 1 700 001 and over||0,7 %|
For persons not tax resident in Norway there are other rules.
|Other tax rates|
|PAYE (Pay As You Earn) for foreign workers*||25 %|
|PAYE (Pay As You Earn) for foreign workers*||17 %|
|Foreign artists and athletes||15 %|
|Tax on pension paid to persons not resident in Norway||15 %|
|Tax on dividends paid to shareholders not resident in Norway (and residing in a lower tax rate country, according to the tax treaty with that specific country)||25 %|
*The PAYE scheme has a maximum limit of NOK 643 800 in income per year (2022). Meaning that if an employee earns more than that he/she can not be enrolled in the PAYE scheme and must actively change the scheme to progressive income taxation.
With all these components taken into account, these are the maximum effective marginal tax rates:
|Gross salary||47,4 %|
Deductions may also be eligible and vary depending on your situation and occupation.
The following income levels have the corresponding tax rate. The actual deduction of taxes is done based on a tax card. Please note that this is estimations and that actual figures may differ. Monthly tax deduction might differ from actual tax rate. Overdeducted or underdeducted tax will be reconciliated in the coming year.
|100000||8 000||8,0 %|
|150000||17 005||11,3 %|