Income Tax & Payroll Rates · Tax Year 2026

🇳🇴 Norway
Tax Guide

Income tax brackets, social security rates, and employer payroll obligations for Norway — the data HR and finance teams need for accurate workforce cost planning.

Norway Overview

Income Tax Brackets — 2026

BandRateFromTo
Personfradrag (Personal Allowance)
0%
NOK 0NOK 208,050
Base Rate Band
25.05%
NOK 208,050NOK 292,850
Trinnskatt Step 1
30.05%
NOK 292,850NOK 670,000
Trinnskatt Step 2
33.05%
NOK 670,000NOK 937,900
Trinnskatt Step 3
36.05%
NOK 937,900NOK 1,350,000
Trinnskatt Step 4 (Top Rate)
39.05%
NOK 1,350,000No upper limit

Social Security Contributions

TypeEmployee RateEmployer RateEmployee CapEmployer Cap
Arbeidsgiveravgift Employer National Insurance0%14.1%No limitNo limit
Trygdeavgift National Insurance Employee7.7%0%No limitNo limit
OTP Mandatory Occupational Pension0%2%No limitNo limit

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Tax data is sourced from official government publications and updated monthly. Rates are for the 2026 tax year. This information is for guidance only and does not constitute tax or legal advice. Always consult a qualified tax adviser for Norway-specific obligations.

About This Data

  • Sourced from official government publications
  • Updated monthly — always current rates
  • For guidance only — not tax advice

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