DoubleTaxationTaxes on salary: Norway preliminary data
How much income tax and social contributions are paid on a salary in Norway, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | NOK 707,909 ≈ €60,000 |
|---|---|
| Income tax | NOK 128,771 ≈ €10,914 |
| Employee contributions | NOK 53,801 ≈ €4,560 |
| Take-home pay | NOK 525,337 ≈ €44,526 |
| Employer contributions and payroll taxes | NOK 99,815 ≈ €8,460 |
| Employer's labour cost | NOK 807,724 ≈ €68,460 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 NOK 353,954 | €60,000 NOK 707,909 | €120,000 NOK 1,415,817 |
|---|---|---|---|
| Sole proprietor | NOK 61,944 19.4 % | NOK 179,174 28.1 % | NOK 476,022 37.4 % |
| Company | NOK 164,106 51.5 % | NOK 328,212 51.5 % | NOK 656,425 51.5 % |
Special tax regimes
PAYE (Pay As You Earn) scheme for foreign workers (kildeskatt på lønn)
For people relocating · rate 25.0 %
Who: Foreign workers who are not tax resident in Norway (short work stays) or are in their first year of Norwegian tax residence, with salary up to NOK 725,050 in 2026 and no disqualifying income (e.g. business income, Nav benefits, capital income over NOK 10,000); voluntary, one can opt out.
Flat 25% tax withheld from salary, covering income tax and national insurance contributions (17.4% for persons exempt from Norwegian NIC); no tax return or assessment.
Tax residence
The tax residence check does not cover Norway yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 11.798476 NOK (Norges Bank exchange rates (USD/NOK, ECB concertation 14:15 CET), 02/01/2026) ↗
Sources
- Skatteetaten — Rates: Bracket tax (2026)
- Skatteetaten — Rates: General income (2026)
- Skatteetaten — Rates: Personal allowance (2026)
- Skatteetaten — Rates: Minimum standard deduction (2026)
- Skatteetaten — Rates: National Insurance contributions (2026)
- Skatteetaten — Rates: Employer's national insurance contributions (2026)
- Skatteetaten — Rates: Gains, losses or dividends on shares (2026: factor 1.72, 37.84%)
- Skatteetaten — Rates: Maximum effective marginal tax rates (2026)
- Norges Bank — exchange rate API, USD/NOK
- Skatteetaten — PAYE (Pay As You Earn) for foreign workers (2026: 25%, 17.4%, NOK 725,050)
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.