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Last checked : 29/08/2018

Income taxes abroad – Norway

I'm an employee

Which income will be taxed in Norway?

  • Living in Norway for at least 183 days over a 12-month period? You must pay tax on your worldwide income there.
  • Living in Norway for less than 183 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? Check the following links:

Tax rates for income earned in 2018

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 — 23 %
    (19.5 % in  Nord-Troms and Finnmark county).
  • surtax — 1.4 % — 15.4 % (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. Your employer will obtain your tax deduction card from the Tax Administration after you have ordered it.

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

How to appeal / complain

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

Links

Norwegian Tax Administration - international site

Norwegian Tax Administration

Tax rates for 2018 (in Norwegian)

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 days over a 12-month period? You must pay tax on your worldwide income there.
  • Living in Norway for less than 183 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 no            

Tax rates for income earned in 2018

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 — 23 %
    (19.5% in  Nord-Troms and Finnmark county).
  • surtax — 1.4 — 15.4 % (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. For details of exactly where and how, see your tax assessment letter.

Links

Norwegian Tax Administration - business and organisation

Norwegian Tax Administration

Tax rates for 2018

Check also what your EU rights are.

See main information on this topic

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