TAX RATES
Tax rates and limits – 2019
| Persons | 22,0% |
| Persons in Finnmark og Nord-Troms | 18,5% |
| Level 1 - Amounts exceeding | NOK 174 500 | 1,9% |
| Level 2 - Amounts exceeding | NOK 245 650 | 4,2% |
| Level 3 - Amounts exceeding | NOK 617 500 | 13,2% |
| Level 3 - Finnmark and Nord-Troms | NOK 617 500 | 11,2% |
| Level 4 - Amounts exceeding | NOK 964 800 | 16,2% |
| Earned income | 8,2% |
| Pension income | 5,1% |
| Income from self-employment | 11,4% |
| Lower limit for paying national insurance contribution | NOK 54 650 |
| State | NOK 0 - 1 500 000 | 0% |
| State | NOK 1 500 001 - | 0,15% |
| Municipality | NOK 0 - 1 500 000 | 0% |
| Municipality | NOK 1 500 001 - | 0,7% |
For persons not tax resident in Norway there is no treshold for wealth tax to the municipality. The wealth tax to the municipality is calutaled from the first Norwegian krone.
| PAYE (Pay As You Earn) for foreign workers | 25% |
| Foreign artists and athlets | 15% |
| Tax on pension paid to to persons not resident in Norway | 15% |
| Tax on dividends paid to shareholders not resident in Norge (or a lower tax rate according to a tax treaty) | 25% |
In Norway, it is up to each municipality to establish a tax on real property. Contact your local municipality to find out if you have to pay property tax.
For more information on tax rates see
statsbudsjettet.no/Statsbudsjettet-2019/Artikler/Skattesatser-2019/
TAX RATES
Tax rates and limits – 2018
| Persons | 23,0% |
| Persons in Finnmark og Nord-Troms | 19,5% |
| Level 1 - Amounts exceeding | NOK 169 000 | 1,4% |
| Level 2 - Amounts exceeding | NOK 237 900 | 3,3% |
| Level 3 - Amounts exceeding | NOK 598 050 | 12,4% |
| Level 3 - Finnmark and Nord-Troms | NOK 598 050 | 10,4% |
| Level 4 - Amounts exceeding | NOK 962 050 | 15,4% |
| Earned income | 8,2% |
| Pension income | 5,1% |
| Income from self-employment | 11,4% |
| Lower limit for paying national insurance contribution | NOK 54 650 |
| State | NOK 0 - 1 480 000 | 0% |
| State | NOK 1 480 001 - | 0,15% |
| Municipality | NOK 0 - 1 480 000 | 0% |
| Municipality | NOK 1 480 001 - | 0,7% |
For persons not tax resident in Norway there is no treshold for wealth tax to the municipality. The wealth tax to the municipality is calutaled from the first Norwegian krone.
| Foreign artists and athlets | 15% |
| Tax on pension paid to to persons not resident in Norway | 15% |
| Tax on dividends paid to shareholders not resident in Norge (or a lower tax rate according to a tax treaty) | 25% |
In Norway, it is up to each municipality to establish a tax on real property. Contact your local municipality to find out if you have to pay property tax.
For more information on tax rates see
statsbudsjettet.no/Statsbudsjettet-2018/Artikler/Skattesatser-2018/
