- Income tax brackets updated
Refreshed against Skatteetaten 2026 rates and PwC; corrected exit-tax threshold narrative, wealth-tax editor note, employee extension deadline, sources and bracket citations (skatteetaten.no).
NO
Norway
NO · NOR · #67 · 17 cities
Nomad score
54/100
Compare
Top income tax
47.4%
Worldwide system
Corporate tax
22.0%
MVA
25.0%
standard rate
Tax residency
183 days
89 tax treaties
Norway tax profile
Data year: 2026
- Tax system
- Worldwide Dual income system: 22% flat on ordinary income + progressive bracket tax (trinnskatt) on gross earned income.
- Top PIT rate
- 47.4%
- Corporate tax rate
- 22.0%
- MVA
- 25.0%
- Capital gains tax
- 37.8% 22% ordinary rate but share income multiplied by 1.72 factor = effective 37.84%. Real estate gains may be exempt after 1 year residence.
- Social security (employee)
- 7.6%
- Social security (employer)
- 14.1%
- Dividend withholding
- 25.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Wealth tax
- 1.10%
- Treaty count
- 89
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| NOK 0 | NOK 226,100 | 22.0% |
| NOK 226,100 | NOK 318,299 | 23.7% |
| NOK 318,300 | NOK 725,049 | 26.0% |
| NOK 725,050 | NOK 980,099 | 35.7% |
| NOK 980,100 | NOK 1,467,199 | 38.8% |
| NOK 1,467,200 | and above | 39.8% |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present 183+ days in 12-month period, or 270+ days in any 36-month period
- Exit tax
- Yes Latent gains on shares, fund units and similar assets when ceasing Norwegian tax residence. From 20 March 2024 emigration uses a NOK 3 million allowance on aggregate net latent gain (transfers to abroad can use a NOK 100,000 threshold). Payment may be deferred up to 12 years with security rules outside the EEA.
- CFC rules
- Yes CFC rules apply when Norwegian taxpayers hold >50% and effective tax rate <2/3 of Norwegian rate
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
- Extension deadline
- May 30
Sources
- Skatteetaten forskuddsutskriving 2026 (accessed Oct 9, 2026) 2026 trinnskatt thresholds, 22% alminnelig inntekt, trygdeavgift 7.6%, formuesskatt
- Skatteetaten trinnskatt (accessed Oct 9, 2026) Bracket tax rates and income bands on personal income
- Skatteetaten formuesskatt 2026 (accessed Oct 9, 2026) Municipal and state wealth tax rates and thresholds
- Skatteetaten exit tax (accessed Oct 9, 2026) Exit tax scope and NOK 3 million allowance on emigration
- Skatteetaten tax residence (accessed Oct 9, 2026) 183-day and 270-day residence tests
- Skatteetaten extended filing deadline (accessed Oct 9, 2026) 30 April filing; one-month extension for employees
- PwC Norway Tax Summary (accessed Oct 9, 2026) Cross-check CIT, WHT, capital gains adjustment factor, CFC
- PwC Norway other taxes (accessed Oct 9, 2026) Social security, wealth tax split, exit tax payment options
- PwC Norway PIT (accessed Oct 9, 2026) Dual income base, bracket tax bands