🇳🇴 Norway
NO / NOR #67
Nomad Score
57.0
Cities
19
🇳🇴 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.
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.
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
Participation Exemption
📊 INCOME TAX BRACKETS
Personal income
| 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% | -- |
🏠 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
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
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
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