The tax percent in Norway depend on the income and it is determined with basic income tax and bracket tax. Here are the tax rates in Norway for 2026.
All employees working in Norway will, as a general rule, be taxable to Norway. Exemptions may occur in the tax law or in a tax treaty. The income tax for 2026 is 22% of net income after deductions.
If your gross income exceeds NOK 226 100 a year or gross NOK 18 842 a month, a progressive bracket tax is levied on top of the 22 % income tax. The tax rates for the bracket tax 2026 are :
|
Step |
Annual income between |
Tax rate |
|
NOK 0 – 226 100 |
0 | |
| 1 |
NOK 226 101 – 318 300 |
1,7% |
| 2 |
NOK 318 301 – 725 050 |
4% |
| 3 |
NOK 725 051 – 980 100 |
13,7% |
| 4 |
NOK 980 101 – 1 467 200 |
16,8% |
| 5 |
NOK 1 467 201 – and above |
17,8% |
If you are not resident in Norway for tax purposes, the bracket limits are reduced according to number of months, i.e. if you are present in 5 months the bracket starts at NOK 94 208 (5/12, 18 841,66 x 5).
Please notice that special tax rules apply for persons living in the county Troms and Finnmark.
In addition to the income tax, employees working in Norway are obligated to pay national insurance contribution to Norway. For the income year 2026 the rate is 7,6 %. Exemptions can be found in the Act.