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 2022.
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 2022 is 22 % of net income after deductions
If your gross income exceeds NOK 190 350 a year or gross NOK 15 862,50 a month, a progressive bracket tax is levied on top of the 22 % income tax. The tax rates for the bracket tax 2022 are:
|
Step |
Annual income between |
Tax rate |
|
|
NOK 0 – 190 350 |
0 |
|
1 |
NOK 190 350 – 267 900 |
1,7 % |
|
2 |
NOK 267 900 – 643 800 |
4 % |
|
3 |
NOK 643 800 – 969 200 |
13,4 % |
|
4 |
NOK 696 200 – 2 000 000 |
16,4 % |
|
5 |
NOK 2 000 000 - and above |
17,4 % |
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 79 312,50 (5/12, 15 862,50 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 2021 the rate is 8 %. Exemptions can be found in the Act.