Norwegian income tax in 2026
National insurance (trygdeavgift) is 7.6% of salary. Nothing is due below NOK 99,650, and just above that it is limited to 25% of the excess. Bracket tax (trinnskatt) is charged on gross salary in five steps:
| Salary, 2026 | Bracket tax |
|---|---|
| Up to NOK 226,100 | 0% |
| NOK 226,100 to 318,300 | 1.7% |
| NOK 318,300 to 725,050 | 4.0% |
| NOK 725,050 to 980,100 | 13.7% |
| NOK 980,100 to 1,467,200 | 16.8% |
| Over NOK 1,467,200 | 17.8% |
Tax on general income is 22%: 8.25% to the state, 11.35% to the municipality and 2.40% to the county. General income is salary minus the minimum standard deduction of 46%, at most NOK 95,700, and any other deductions such as loan interest. The personal allowance of NOK 114,540 is then deducted before the 22% applies.
In the action zone (Finnmark and seven municipalities in North Troms) the rate on general income is 18.5% and there is an extra deduction of NOK 45,000.
A worked example
On NOK 650,000 a year outside the action zone: national insurance is 7.6%, NOK 49,400. Bracket tax is 1.7% of NOK 92,200 plus 4.0% of NOK 331,700, NOK 14,835. General income is NOK 650,000 − 95,700 = NOK 554,300, and after the personal allowance NOK 439,760 is taxed at 22%: NOK 96,747. Total tax is NOK 160,983, 24.8% of salary, leaving NOK 489,017 a year, about NOK 40,751 a month.
Net pay at different salaries
| Annual salary | Total tax | Net per month | Share of salary | Net per month, Finnmark |
|---|---|---|---|---|
| NOK 400,000 | NOK 76,983 | NOK 26,918 | 19.2% | NOK 28,165 |
| NOK 500,000 | NOK 110,583 | NOK 32,451 | 22.1% | NOK 33,990 |
| NOK 650,000 | NOK 160,983 | NOK 40,751 | 24.8% | NOK 42,728 |
| NOK 800,000 | NOK 218,653 | NOK 48,446 | 27.3% | NOK 50,859 |
| NOK 1,000,000 | NOK 305,870 | NOK 57,844 | 30.6% | NOK 60,841 |
| NOK 1,500,000 | NOK 538,198 | NOK 80,150 | 35.9% | NOK 84,606 |
What this leaves out
Your employer withholds tax every month using a tax card from Skatteetaten. Most employers withhold no tax in June, when holiday pay is paid, and half tax in December, so monthly pay varies; the yearly total is what this calculator shows. Wealth tax, capital income, travel and childcare deductions, pensioners' rules and the PAYE scheme for foreign workers (25% flat) are not included.