Norway tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Norway tax profile.
Tier 1 — every figure rests on a statute or a tax authority page. Figures last changed 4 November 2026. Profile last reviewed 2 October 2026.
Scroll across the table to see all tax rates.
| Where | Salary | Capital gains | Dividends | Interest | Rent | Crypto gains |
|---|---|---|---|---|---|---|
| General rule | 47.4% | 37.84% | 37.84% | 22% | 22% | 22% |
| Finnmark / Nord-Troms (tiltakssonen) | 43.9% | 31.82% | 31.82% | 18.5% | 18.5% | 18.5% |
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income. The regions in the table have their own rates; other regions are not in our model.
What is the top income tax rate in Norway?
The top rate on a salary is 47.4% under the general rule; some regions differ. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 22% above NOK 114,540.
How are capital gains taxed in Norway?
The top rate on a long-term capital gain is 37.84% under the general rule; some regions differ. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Norway?
The top rate is 37.84% on dividends and 22% on interest under the general rule; some regions differ.
How is crypto taxed in Norway?
Norway taxes a gain on crypto assets as a capital gain, at up to 22%.
Does Norway tax foreign income?
Yes. Norway taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Norway have a wealth tax?
Yes: Formuesskatt, taxed above NOK 1,900,000, top rate 1.1%. Our wealth tax comparison shows what it covers, how debts count and the valuation date.
Does Norway have an exit tax for individuals?
Yes. Norway can tax unrealised gains, or some of them, when a resident individual moves abroad. The conditions depend on the asset and the holding.
What special tax regimes does Norway have?
Our profiles list 3 regimes: Kildeskatt på lønn (PAYE) - foreign workers, first year (up to 1 years) — information only; not numerically modelled; Aksjesparekonto (ASK) - share savings account — information only; not numerically modelled; Svalbard (lov om skatt til Svalbard). Each has its own conditions.
When do you become tax resident in Norway?
The Norway day test (183 days in 12 months or 270 in 36 months): more than 183 days in 12 months, or more than 270 in 36 months. A population-register address does not settle tax residence. A prior Norwegian resident can remain resident under the separate emigration rules.
Residence decides whether Norway taxes you on these rates. See the Norway day-count test and count your own days.
Sources
The Norway profile cites 8 sources for these rules, 8 of them from a government or a statute.
- Skatteetaten - Satser: Alminnelig inntekt (2026) · official, retrieved 2026-10-02
- Skatteetaten - Satser: Personfradrag (2026) · official, retrieved 2026-10-02
- Skatteetaten - Satser: Trygdeavgift (2026) · official, retrieved 2026-10-02
- Trygdeavgift — combined low-income limitation · official, retrieved 2026-11-03
- Share income — upward adjustment · official, retrieved 2026-11-03
- Personfradrag — all ordinary income · official, retrieved 2026-11-03
- Skatteetaten - Gains, losses or dividends on shares (rates, income year 2026) · official, retrieved 2026-10-02
- Skatteloven § 9-3 - skattefritak for visse realisasjonsgevinster (Lovdata, consolidated) · official, retrieved 2026-10-02
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Norway with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Norway side by side with other countries, see every country or try the live demo.
Other countries in Western Europe: Portugal, Sweden, San Marino, Andorra, Austria, Belgium.