Norway
VerifiedKey Figures
Income Tax Range
0%–39.05%
Tax year 2025
Employer Contribution Rate
14.1% + 2%
On gross salary
Employee SS Rate
7.7%
Deducted from gross
Minimum Wage
—
—
Income Tax Brackets
Tax year 2025
| Bracket | Income Range | Rate |
|---|---|---|
| Personfradrag (Personal Allowance) | NOK 0 — NOK 208,050 | 0% |
| Base Rate Band | NOK 208,050 — NOK 292,850 | 25.05% |
| Trinnskatt Step 1 | NOK 292,850 — NOK 670,000 | 30.05% |
| Trinnskatt Step 2 | NOK 670,000 — NOK 937,900 | 33.05% |
| Trinnskatt Step 3 | NOK 937,900 — NOK 1,350,000 | 36.05% |
| Trinnskatt Step 4 (Top Rate) | NOK 1,350,000 — and above | 39.05% |
Social Security Contributions
Employee and employer contribution rates
Employee Contributions
Trygdeavgift National Insurance Employee
Employer Contributions
Arbeidsgiveravgift Employer National Insurance
OTP Mandatory Occupational Pension
Employment Rules Summary
Key obligations for employers in Norway
Minimum Wage
—
Annual Leave
25 days
Sick Leave
—
Notice Period
1 day
Probation Period
6 days
Maternity Leave
49 weeks
Paternity Leave
2 weeks
Overtime Rate
1.4× standard rate
Payroll Frequency
Monthly
13th Month Pay
Not required
Health Insurance Schemes
Employer obligations in Norway
Norwegian Public Health System (Helseforetak)
PublicUniversal tax-funded public health system. No separate health insurance premium for employers or employees. Funded via National Insurance contributions (arbeidsgiveravgift) and general taxation. Covers all residents. Employers have no direct health insurance obligation beyond their 14.1% National Insurance contribution.
Employer
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Private Health Insurance (Helseforsikring)
Private — OptionalVoluntary private health insurance offered by many Norwegian employers. Provides faster access to specialists and private clinics, physiotherapy, and mental health services. Employer-paid premiums are tax-deductible. Popular as a recruitment and retention benefit. Market leaders include Gjensidige, Storebrand, and If.
Employer
—
Official Sources
Government authorities for Norway employment and tax
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Norway - Estimates only
Estimates only - Not professional tax advice
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Data Disclaimer
All data is sourced from official government publications and updated monthly. This is for reference only and does not constitute professional tax or legal advice. Always verify with a qualified local advisor.
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