What the law says
The figures below are the 2026 rates as the calculator models them, in Norwegian kroner (NOK). The calculator uses the standard national rates. It does not model the lower rates that apply in Finnmark and northern Troms, and it ignores any municipality-specific items. Your tax is based on residency, not on your visa or passport.
Ordinary income tax (22%)
Ordinary income is taxed at a flat 22%. Before the rate applies, the calculator takes off two things: the minimum standard deduction (46% of gross pay, capped at NOK 95,700) and a personal allowance of NOK 114,540. For most salaries the cap bites, so about NOK 210,240 is taken off before the 22%.
Bracket tax (trinnskatt)
Bracket tax is charged on gross personal income, with no deductions, in steps. Only the part of your pay inside each band is taxed at that band's rate.
| Gross income | Rate |
|---|
| NOK 0 to NOK 226,100 | 0% |
|---|
| NOK 226,101 to NOK 318,300 | 1.7% |
|---|
| NOK 318,301 to NOK 725,050 | 4.0% |
|---|
| NOK 725,051 to NOK 980,100 | 13.7% |
|---|
| NOK 980,101 to NOK 1,467,200 | 16.8% |
|---|
| Over NOK 1,467,200 | 17.8% |
|---|
National insurance (7.6%)
Employees pay national insurance (trygdeavgift) of 7.6% of gross pay. It starts above NOK 99,650 and phases in at 25% of the amount above that threshold until the full 7.6% applies. The calculator applies this to salary income.
The PAYE scheme for foreign workers
The PAYE scheme (PAYE-ordningen) is a simplified regime for foreign workers who meet the conditions set by the Norwegian Tax Administration. It replaces ordinary tax, bracket tax and national insurance with a flat 25% of gross pay, and it has no deductions. The calculator allows it for pay up to NOK 725,050 a year. It also has a switch for people who stay outside Norwegian national insurance, which lowers the flat rate to 17.4%. Check eligibility with Skatteetaten before choosing it.
Tax card and withholding
Your employer withholds tax using your tax card (skattekort), which you get through Skatteetaten. Tax is withheld over ten and a half months, so December pay carries half the usual deduction and you see a larger payslip before Christmas. The final bill is settled in the tax return you file the following spring.
How to pay less tax, legally
These are mainstream, legal ways to manage Norwegian tax. Which ones apply depends on your status and income.
Check whether the PAYE scheme beats ordinary tax
Suits: foreign workers who meet the scheme's conditions, especially on higher pay where bracket tax and national insurance add up. Compare your own salary under both regimes, as the 25% flat rate is simple but gives no allowances.
Caveat: the scheme has eligibility rules and a time limit, and you may be unable to claim deductions. Confirm the current conditions with Skatteetaten.
Claim deductions you are entitled to
Suits: residents on ordinary tax. Deductions such as interest on loans and eligible work-related costs reduce the income taxed at 22%. The tax return is pre-filled, so check it and add what is missing.
Caveat: deductions do not reduce bracket tax or national insurance, which are charged on gross pay. The calculator uses only the standard allowances.
Keep your tax card up to date
Suits: anyone with a second job, a change in income or a part-year stay. If your tax card does not reflect your real income, too little tax may be withheld and the gap appears in the following year's tax settlement.
Caveat: updating the card changes withholding only. It does not change your final tax.
Pension saving with a tax deduction
Suits: residents who want to save for retirement. Norway has individual pension savings schemes that give a deduction against ordinary income, within an annual cap.
Caveat: the cap changes, and the money is locked until retirement age. Look up the current limit with Skatteetaten.
Frequently asked questions
How much tax do I pay on NOK 750,000 in Norway?
A resident on ordinary tax pays about NOK 197,000 in income tax, bracket tax and national insurance, and keeps about NOK 553,000. Try your own figure in the Global Income Tax Calculator.
Why is my December pay larger in Norway?
Employers withhold tax over ten and a half months, not twelve. December carries only half the usual deduction, so the payslip is bigger before Christmas, and holiday pay is handled separately. The annual tax is the same either way.
The calculator works out the full-year tax, so a single payslip can differ from it, especially in December.
What is a tax card (skattekort) in Norway?
The tax card tells your employer how much tax to withhold from each payment. Skatteetaten issues it and your employer retrieves it. If your income changes during the year, you can update the card so the withholding fits, and the final tax is settled in your tax return the following spring.
What is trinnskatt and how is it different from the 22% tax?
The 22% tax is charged on ordinary income after deductions. Trinnskatt (bracket tax) is charged on gross personal income with no deductions, in steps from 1.7% up to 17.8%. In the NOK 750,000 example the 22% tax is NOK 118,747 and trinnskatt adds NOK 21,256.
Is the Norwegian PAYE scheme worth it?
It charges a flat 25% of gross and nothing else, with no allowances. On NOK 600,000 that is NOK 150,000. Ordinary tax can come out lower at modest incomes and higher at larger ones, so compare both with your own pay. Eligibility depends on conditions set by Skatteetaten.
Do I pay national insurance on top of income tax?
Yes, employees pay 7.6% national insurance of gross pay once it passes NOK 99,650, phased in above that. It buys membership of the National Insurance Scheme, which covers sickness benefit and pension rights. On the PAYE scheme the flat 25% covers it.