Norway taxes salaries in three parts: a flat 22% ordinary income tax on income after two generous automatic deductions, a 5-step bracket tax (trinnskatt) on gross pay, and 7.6% national insurance (trygdeavgift). The headline top marginal rate of 47.4% looks steep — but the minstefradrag (46%, up to kr 95,700) and personfradrag (kr 114,540) mean ordinary earners keep far more than the top rate suggests.
Estimates only — not tax advice. Results are computed from official 2026 tax rules; always verify important decisions with the relevant tax authority.
Examples computed with this page's calculator for a standard employee. Scenario: rest of Norway (22% ordinary tax).
| Monthly gross (NOK) | Monthly net take-home (NOK) |
|---|---|
| kr 30 000 | kr 24 705 |
| kr 50 000 | kr 37 985 |
| kr 80 000 | kr 56 006 |
| kr 150 000 | kr 93 300 |
Examples only — estimates for a standard employee, not tax advice. Your actual take-home depends on your allowances, deductions, and personal circumstances; use the calculator above with your own figures.
Step 1 — Enter your monthly gross salary in kr.
Step 2 — Pick your region. Finnmark and Nord-Troms pay a reduced 18.5% ordinary income tax; everywhere else pays 22%.
Step 3 — Read your monthly net (annual net ÷ 12). The breakdown shows each of the three tax components separately.
Trygdeavgift (national insurance) — 7.6% of gross pay for employees aged 17–69, with a low-income phase-in:
| Trygdeavgift (employee, 17–69) | 2026 |
|---|---|
| Standard rate | 7.6% of gross |
| No contribution below | kr 99,650 of income |
| Phase-in above the threshold | 25% of income above kr 99,650, until the full 7.6% rate applies (from kr 143,175) |
| Ceiling | None — paid on the full gross salary |
Ordinary income tax (skatt på alminnelig inntekt) — a flat 22% (18.5% in Finnmark and Nord-Troms) on alminnelig inntekt = annual gross − minstefradrag, minus the personfradrag:
| Deduction | 2026 |
|---|---|
| Minstefradrag (standard deduction) | 46% of wage income, capped at kr 95,700 (full deduction at kr 208,050+) |
| Personfradrag (personal allowance) | kr 114,540 |
| Ordinary tax rate | 22% (18.5% in Finnmark & Nord-Troms) |
Trinnskatt (bracket tax) — a 5-step progressive surtax on gross personal income (personinntekt), with no deductions. Each rate applies only to income within its step:
| Personal income | Rate |
|---|---|
| Up to kr 226,100 | 0% |
| kr 226,101 – 318,300 | 1.7% |
| kr 318,301 – 725,050 | 4.0% |
| kr 725,051 – 980,100 | 13.7% |
| kr 980,101 – 1,467,200 | 16.8% |
| Above kr 1,467,200 | 17.8% |
Example 1 — kr 50,000/month (kr 600,000/year), rest of Norway: Minstefradrag kr 95,700 → alminnelig inntekt kr 504,300 → ordinary tax 22% × (504,300 − 114,540) = kr 85,747.20. Trinnskatt: 1.7% × 92,200 + 4.0% × 281,700 = kr 12,835.40. Trygdeavgift 7.6% = kr 45,600. Annual net = kr 455,817.40 (kr 37,984.78/month).
Example 2 — kr 10,000/month (kr 120,000/year), rest of Norway: Minstefradrag 46% = kr 55,200 → alminnelig inntekt kr 64,800 → ordinary tax kr 0 (below the kr 114,540 personfradrag). Trinnskatt kr 0 (below the first step). Trygdeavgift = 25% × (120,000 − 99,650) = kr 5,087.50 (phase-in rule). Annual net = kr 114,912.50 (kr 9,576.04/month).
1. Applying 22% to your gross salary. The 22% rate applies only after minstefradrag and personfradrag — on kr 600,000 of pay, the ordinary tax base is kr 389,760, not kr 600,000.
2. Thinking deductions reduce trinnskatt. Trinnskatt is charged on gross income with no deductions — minstefradrag and personfradrag do not touch it.
3. Assuming trygdeavgift starts from the first krone. Nothing is due below kr 99,650, and the 25% phase-in softens the entry for low earners.
| Applicable period | Calendar year 2026 |
| Based on | Skatteetaten 2026 rates (trinnskatt steps, trygdeavgift 7.6% + kr 99,650 lower limit, minstefradrag 46% cap kr 95,700, personfradrag kr 114,540); Statsbudsjettet 2026 (22% ordinary income tax, 18.5% in Finnmark & Nord-Troms) |
| Last verified | 4 November 2026 |
| Assumes | Standard employee aged 17–69; single; wage income only; no other deductions |
| Doesn’t cover | Wealth tax; capital income; pension income (5.1% trygdeavgift, 40% minstefradrag); union, interest or commuting deductions; the kildeskatt 25% PAYE scheme for new arrivals (see the guide) |
Sources: Figures compiled from: Skatteetaten (Norwegian Tax Administration).
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Trinnskatt is a 5-step progressive surtax on gross personal income (personinntekt), on top of the 22% ordinary income tax: 1.7% above kr 226,100; 4.0% above kr 318,300; 13.7% above kr 725,050; 16.8% above kr 980,100; and 17.8% above kr 1,467,200. Each rate applies only to income within its step.
Trygdeavgift is Norway's national insurance contribution to Folketrygden. Employees aged 17–69 pay 7.6% of gross salary in 2026, with no contribution on income up to kr 99,650 and a 25% phase-in on income above kr 99,650 until the full 7.6% rate applies (from kr 143,175).
Minstefradrag is an automatic standard deduction of 46% of wage income, capped at kr 95,700 (reached at kr 208,050 of income). Personfradrag is a fixed kr 114,540 personal allowance. Both reduce only the base for the 22% ordinary income tax — not trinnskatt or trygdeavgift.
No — feriepenger is 10.2% of the previous year's pay, normally paid out in June in place of your regular salary that month, not on top of it. The calculator uses monthly salary × 12, which is the standard comparison basis.
📖 How salary deductions work in Norway — full guide
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