🇳🇴 Norway Tax Guide - Income Tax, Corporate Tax & Special Regimes

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

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
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%	--

Participation Exemption

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

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

Oct 9, 2026
- 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 (https://www.skatteetaten.no/nn/rettskjelder/type/uttalelser/uttalelser/forskuddsutskrivingen-2026/).

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EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%