TAX RATES
Here you find tax rates and limits for the income years 2021 and 2020.
Tax rates and limits – 2021
Persons | 22,0% |
Persons in Finnmark og Nord-Troms | 18,5% |
Level 1 - Amounts exceeding | NOK 184 800 | 1,7% |
Level 2 - Amounts exceeding | NOK 260 100 | 4,0% |
Level 3 - Amounts exceeding | NOK 651 250 | 13,2% |
Level 3 - Finnmark and Nord-Troms | NOK 651 250 | 11,2% |
Level 4 - Amounts exceeding | NOK 1 021 550 | 16,2% |
Earned income | 8,2% |
Pension income | 5,1% |
Income from self-employment | 11,4% |
Lower limit for paying national insurance contribution | NOK 59 650 |
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% |
PAYE (Pay As You Earn) for foreign workers who are not insured in the Norwegian National Insurance Scheme | 16,8% |
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-2021/artikler/skattesatser-2021
Tax rates and limits – 2020
Persons | 22,0% |
Persons in Finnmark og Nord-Troms | 18,5% |
Level 1 - Amounts exceeding | NOK 180 800 | 1,9% |
Level 2 - Amounts exceeding | NOK 254 500 | 4,2% |
Level 3 - Amounts exceeding | NOK 639 750 | 13,2% |
Level 3 - Finnmark and Nord-Troms | NOK 639 750 | 11,2% |
Level 4 - Amounts exceeding | NOK 999 550 | 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% |
PAYE (Pay As You Earn) for foreign workers who are not insured in the Norwegian National Insurance Scheme | 16,8% |
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-2020/Artikler/Skattesatser-2020/