Norway

Individual - Significant developments

Last reviewed - 08 December 2021

From 2019, non-resident taxpayers may, on election, be subject to a flat 25% tax rate in accordance with the pay-as-you-earn (PAYE) system.

After eight year in office, the previous government was replaced with a new government during autumn 2021. This new government has generally increased taxes on higher income and capital gains from sale of shares and dividends.