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Norwegian Income Tax

Tax residents in Norway are liable to pay tax on their worldwide income. Non tax residents in Norway are liable to pay tax on their Norwegian source income only.

Individuals will be regarded as tax residents:

  • If they stay in Norway for a period exceeding 183 days during any 12-month period or 270 days during a 36-month period, and do not have the intention to stay only temporarily;
  • Individuals do not become resident during the first calendar year if the time spent in Norway that year is less than 183 days; but they are still tax liable for their Norway income.

Losing tax residence:

  • A taxpayer is regarded as having terminated their residence only if they have established a permanent home in another state and is present in Norway for less than 91 days during the tax year;
  • Neither the taxpayer nor his/her spouse or dependent children may have a permanent home available in Norway.
  • A taxpayer who has been resident in Norway for 10 years or more before emigration will be regarded as being resident for 3 more years, starting on the date on which the above conditions are met.

Taxable income:

All types of employment income, whether in cash or kind, are normally taxable.

Taxable remuneration in kind includes:

  • Free housing, if you’re provided with accommodation either rent-free or for a rent which is below market rent, the difference between the rent you pay, if any, and the annual value of the property is taxable.
  • Free car if it is available for private use by an employee,
  • Free travel,for example costs of travelling to and from work or pays these direct, for example, by buying a season ticket for you, the value of this benefit is generally taxable.

Income Taxes

The general combined rate of national and municipal income tax is 25% on all taxable income.

A further national income tax, called “top tax” or “surtax”, is levied on gross income:

2016 Tax Rate Income Brackets
25% Ordinary income (uncapped)
0% Up to NOK 158,800
0.8% Over NOK 158,800 to NOK 224,900
1.6% Over 224,900 to NOK 565,400
10.6% Over 565,400 to NOK 909,500
13.6% Over NOK 909,500

New regulations for 2017

2017 Tax Rates Income Brackets
25% Ordinary income (uncapped)
0.93% On more than 164 100 NOK income
2.41% On more than 230 950 NOK income
11.52% On more than 580 650 NOK income
14.52% On more than 934 050 NOK income

Tax return deadline

31st of March if tax return is submitted on paper
31st of May the following income year if submitted electronically

 

Tax year

Calendar year

Tax tables can be found here.

All taxes are the responsibility of the employer.

Calculate your net income:

Please note, that this calculation took into a consideration just a very basic pieces of information of yours and the result might vary significantly. Contact us for detailed and precise calculation or let us know by filling a form and will call you back. Contact us for an exact calculation.

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Contracting in Norway
Contracting in Norway
 Capital  Oslo
 Population  Approx. 5.2 million
 Language  Norwegian
 Currency 1 Krone (NOK9 = 100 ore)
 Government  Constitutional monarchy