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 Exit tax on unrealised gains on shares/financial instruments above NOK 500k when emigrating
- 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 31
Sources
- PwC Norway other taxes (accessed May 3, 2026)
- PwC Norway PIT (accessed May 3, 2026)
- PwC Norway Tax Summary (accessed Mar 23, 2026) PIT, trinnskatt, CIT, MVA, wealth tax