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 2023.
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 2023 is 22% of net income after deductions.
If your gross income exceeds NOK 198 350 a year or gross NOK 16 529,20 a month, a progressive bracket tax is levied on top of the 22 % income tax. The tax rates for the bracket tax 2023 are:
|
Step |
Annual income between |
Tax rate |
|
NOK 0 – 198 350 |
0 | |
| 1 |
NOK 198 350 – 279 150 |
1,7% |
| 2 |
NOK 279 150 – 642 950 |
4% |
| 3 |
NOK 642 950 – 926 800 |
13,5% |
| 4 |
NOK 926 800 – 1 500 000 |
16,5% |
| 5 |
NOK 1 500 000 – and above |
17,5% |
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 82 646 (5/12, 16 529,20 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 2023 the rate is 7,9 %. Exemptions can be found in the Act.