How Norwegian Income Tax Works — Skatt
Norway taxes income at 22% flat (fellesskatt) on net income, plus a progressive trinnskatt (step tax) of up to 17.6% on personal income. The minstefradrag (standard deduction of 46%, capped at NOK 109,950) and personfradrag (NOK 88,250 personal allowance) significantly reduce taxable income.
| Trinnskatt step | Rate | Personal income threshold |
|---|---|---|
| Step 1 | 1.7% | NOK 208,050 – 292,850 |
| Step 2 | 4.0% | NOK 292,851 – 670,000 |
| Step 3 | 13.6% | NOK 670,001 – 937,900 |
| Step 4 | 16.6% | NOK 937,901 – 1,350,000 |
| Step 5 | 17.6% | Above NOK 1,350,000 |
- →Fellesskatt: 22% on net income (gross minus minstefradrag minus personfradrag)
- →Trygdeavgift (social security): 7.7% for employees, 11% for self-employed — on gross income
- →Minstefradrag: 46% of income, min NOK 31,800, max NOK 109,950 — large deduction for lower earners
- →Personfradrag: NOK 88,250 personal allowance reduces general income base
- →Oil sector workers: 78% effective rate on petroleum income — separate rules apply
- →File skattemelding by April 30 — pre-filled return available at skatteetaten.no from mid-April