Service tools

Language selector

EU flag

Navigation path

Menu

Updated : 02/03/2017

Income taxes abroad – Norway

Choose country
I'm an employee

Which income will be taxed in Norway?

  • Living in Norway for at least 183 consecutive days over a 12-month period? You must pay tax on your worldwide income there.
  • Living in Norway for less than 183 consecutive days? You are not considered tax resident and only pay tax on income earned in Norway.
  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Norway after deduction of taxes and social security contributions?

Income tax calculator - Norway norsk            

Tax rates for income earned in 2015

To calculate your total tax bill:

1. Work out your taxable income by subtracting any applicable allowances or deductions for expenditure

2. Work out the rate that applies to it by combining:

  • combined national and municipal income tax — 27%
    (23.5% in Finnmark and Nord-Troms counties).
  • surtax — 9% — 12% (depending on your income)
  • social security contribution (NIS) — 8.2%.

When and how do you pay?

Before or on starting work in Norway, you must:

  • apply to your local tax office for a tax deduction card
  • give it to your employer — they will deduct the percentage stated on the card from your salary.

You must also file a tax return (selvangivelse) by 30 April every year.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office norsk . For details of exactly where and how, see your tax assessment letter.

Links

Norwegian tax administration - international site

Norwegian tax administration norsk

Check also what your EU rights are.

I'm self-employed

Which income will be taxed in Norway?

  • Living in Norway for at least 183 consecutive days over a 12-month period? You must pay tax on your worldwide income there.
  • Living in Norway for less than 183 consecutive days? You are not considered tax resident and only pay tax on income earned in Norway.
  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Norway after deduction of taxes and social security contributions?

Income tax calculator - Norway norsk            

Tax rates for income earned in 2015

To calculate your total tax bill:

1.     Work out your taxable income by subtracting any applicable allowances or deductions for expenditure

2.     Work out the rate that applies to it by combining:

  • combined national and municipal income tax — 27%
    (23.5% in Finnmark and Nord-Troms counties).
  • surtax — 9 — 12% (depending on your income)
  • social security contribution (NIS) — 11.4%.

When and how do you pay?

You must file electronically a tax return for self-employed workers by 31 May every year.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office norsk . For details of exactly where and how, see your tax assessment letter.

Links

Norwegian tax administration - international site

Norwegian tax administration norsk

Check also what your EU rights are.

See main information on this topic
Income taxes abroad
Public consultations
    Need more information on rules in a specific country?
    Ask national administrations