Norway
Individual - Sample personal income tax calculation
Last reviewed - 20 January 2026
Typical tax computation for 2026 for an individual
| Tax computation |
Standard (NOK) |
| Salary |
900,000 |
| Company car |
94,990 |
| Personal income |
994,990 |
| |
|
| Capital gains (e.g. dividends, sale of shares) |
5,000 |
| Upward adjustment of income from shares by 1.72 |
8,600 |
| Interest on bank deposit |
2,500 |
| Minimum deduction |
(95,700) |
| Interest expenses on mortgage and loss |
(40,000) |
| Ordinary income (net income) |
870,390 |
| |
|
| Personal deduction |
(114,540) |
| |
|
| Bracket tax on personal income: |
55,266 |
| 1.7% between NOK 226,100 and NOK 318,299 |
| 4.0% between NOK 318,300 and NOK 725,049 |
| 13.7% between NOK 725,050 and NOK 980,099 |
| 16.7% between NOK 980,100 and NOK 1,467,199 |
| 17.7% for income exceeding NOK 1,467,200 |
| Social security (7.6% of personal income) |
75,619 |
| Income tax (22% of ordinary income less personal deduction) |
166,287 |
| Total tax and social security (includes tax on dividends, sale of shares, interests) |
297,172 |
| |
|
| Net cash income after taxes (does not include dividends, sale of shares, interests) |
606,828 |
| |
|
| Employer’s contribution to social security (14.1%) |
140,294 |
