If you're moving to Norway, here's how taxes work
Taxes in Norway will affect every paycheck you earn. Here's a clear breakdown of what expats actually pay in 2026.
Tax System Overview
| Tax Component | Rate / Details |
|---|---|
| Tax System Type | Progressive |
| Top Personal Income Tax Rate | 38.2% |
| Effective Rate on €90,000 | 23.5% |
| Net Monthly on €90,000 Gross | €5,100 |
| VAT (Standard Rate) | 25.0% |
| Special Expat Regime | No special tax regime for expats |
| Tax Revenue (% of GDP) | 25.5% |
Income Tax in Norway
Norway operates a progressive income tax system, meaning higher earners pay a higher percentage on their income above certain thresholds. The top marginal rate is 38.2%.
What Does This Mean in Practice?
On a gross annual salary of €90,000, you would pay an effective tax rate of approximately 23.5%, resulting in a net monthly income of approximately €5,100. This accounts for income tax and mandatory social contributions.
For context, the average monthly salary in Norway is approximately €4,358.
Considering Norway? Our decision engine scores your profile against real visa rules, salary data, and cost of living. Get Your Free Verdict →
VAT (Value Added Tax)
The standard VAT rate in Norway is 25.0%. VAT is included in consumer prices and applies to most goods and services. Reduced rates typically apply to:
- Basic food items and groceries
- Medical supplies and pharmaceuticals
- Books and educational materials
- Public transport (in some cases)
Special Tax Regimes for Expats
No special tax regime for expats
While Norway may not have a widely publicised expat tax regime, there may be bilateral tax treaties with your home country that prevent double taxation. Check if a Double Taxation Agreement (DTA) exists.
Tax Filing Requirements
As a tax resident of Norway, you are generally required to:
- Register with tax authorities upon establishing residence
- Obtain a tax identification number
- File an annual tax return (deadlines vary)
- Declare worldwide income if you are a tax resident
- Report foreign bank accounts if applicable
Double Taxation
Norway has double taxation agreements (DTAs) with numerous countries. These treaties determine which country has the right to tax specific types of income and help prevent you from being taxed twice on the same income. Before moving, check whether a DTA exists between Norway and your home country.
Tax Tips for Expats
- Hire a local tax adviser familiar with expat situations during your first year
- Keep records of all income, deductions, and tax payments from day one
- Understand residency rules: most countries consider you a tax resident after 183 days
- Check for exit tax: some countries impose tax on unrealised gains when you leave
- Social security contributions are often separate from income tax and can add 10-20% to your total burden
Additional Practical Information
The following information is compiled from expat community sources and recent reports to complement the official data above.
Additional Data Points
Recent reports and expat sources provide these additional figures for Norway:
- Norway's tax system operates on a progressive scale , where tax rates increase with income. For 2024, the standard income tax rate was 22% , but additional step taxes , known as " trinnskatt ," are applied based on income levels as follows:
- Norway's standard VAT rate is 25% , with applicable reduced rates :
- Individuals with assets exceeding NOK 1,700,000 are subject to a wealth tax : 0.7% by the municipality and 0.3% by the state for assets up to NOK 20,000,000. An additional 0.4% applies for assets above NOK 20,000,000.
- Capital gains from the sale of property or investments (excluding shares) are taxed at 22% .
- Share sales and dividend gains are subject to a surcharge, bringing the effective tax rate to 37.84% (effective rate in 2023).
- Automatically applied to all taxpayers, this standard deduction (“minstefradrag”) covers most work-related expenses. In 2024, it amounts to 40% of your income , capped at NOK 109,950.
- Apply for a tax deduction card (skattekort) online via the Norwegian Tax Administration (Skatteetaten) website or in person at a tax office. First-time applicants, especially those new to Norway , are advised to apply in person to present the required documents, including the RF-1209 form . Once issued, the skattekort is sent directly to your employer digitally, enabling automatic tax deductions.
- Once the tax deduction card is received, online registration on Altinn – Norway's digital portal for administrative services – is required. This platform allows for real-time tracking of tax payments and authentication of tax information. You will have additional access to your annual tax return ( skattemelding ), typically available in April.
- A minimum threshold of NOK 23,900 applies, meaning travel costs must exceed this amount to qualify for the deduction.
- The Norwegian tax system isn't limited to salaried workers. If you're self-employed or run a business in Norway , your tax obligations differ slightly from those of employees. Self-employed individuals are required to pay taxes quarterly rather than monthly, with the amount calculated based on net profits.
- Norwegian businesses are subject to a standard corporate tax rate of 22% , applied to profits . In addition, self-employed individuals and small business owners must pay a social security contribution of 11.1% . Proper financial management for adequate bookkeeping is crucial for the self-employed, and using reliable accounting software is highly recommended for tracking income and expenses.
Additional data sourced from expat community reports. All information should be verified with official sources.
Frequently Asked Questions
How does property tax work in Norway?
Property tax in Norway is typically levied annually based on the assessed value of real estate. Rates vary by municipality. As a property owner, you may also face wealth tax or land tax depending on Norway's specific rules.
Is freelance income taxed differently in Norway?
Freelancers in Norway are typically treated as self-employed and must pay both income tax and self-employed social security contributions. The progressive tax system applies. The effective rate on €90k is 23.5%. Quarterly estimated tax payments are usually required.
How does Norway's tax compare to other countries?
With an effective rate of 23.5% on €90k income and a top rate of 38.2%, Norway's tax burden is Moderate by European standards. The tax revenue as a share of GDP is 25.5%. Compare with other countries using our assessment tool.
What is the VAT rate in Norway?
The standard VAT (Value Added Tax) rate in Norway is 25.0%. This applies to most goods and services. Reduced rates may apply to essentials like food, books, and medicine. As an expat consumer, VAT is included in displayed prices.
Can I avoid double taxation when moving to Norway?
Norway has double taxation agreements (DTAs) with many countries. These treaties prevent you from paying tax on the same income twice. Check whether a DTA exists between Norway and your home country, and which income types are covered.
Planning to move to Norway?
Get your personalised emigration verdict covering visa eligibility, cost of living, and career prospects across 200+ countries.
Get Your Free Verdict