🇳🇴 Moving to Norway

• On: General income (income after deductions) at 22%
• Who: Tax residents are taxed on income and wealth in Norway and abroad
• Limit: NOK 226k/yr ≈ $24k

Norwegian tax residents are taxed on worldwide income and wealth: 22% on general income plus bracket tax of 1.7% to 17.8% on personal income above NOK 226,100, (≈ $23,600) and employees pay 7.6% national insurance contributions.

Taxed on

General income (income after deductions) at 22%; bracket tax on personal income (gross salary and similar) in five steps; national insurance contributions of 7.6% on salary income (5.1% on pensions, 10.8% on other business income) for income above NOK 99,650, (≈ $10,400) and never more than 25% of the income above that amount; wealth tax on net wealth over NOK 1,900,000 (≈ $198,000).

Who it applies to

• Tax residents are taxed on income and wealth in Norway and abroad; non-residents only on income and wealth linked to Norway.
• A person who stays in Norway more than 183 days in any 12-month period, or more than 270 days in any 36-month period, is treated as resident from the income year in which the day count is exceeded.

Exclusions

• Persons in Troms and Finnmark have special rules.

Limits

• NOK 226,100 a year (≈ $23,600) · No bracket tax below this personal income.
• NOK 318,301 a year (≈ $33,200) · Step 2 (4.0%) begins; steps: 1.7% from 226,101, 4.0% from 318,301, 13.7% from 725,051, 16.8% from 980,101, 17.8% from 1,467,201.
• NOK 99,650 a year (≈ $10,400) · National insurance contributions apply only above this personal income.
• NOK 1,900,000 a year (≈ $198,000) · Wealth tax applies above this net wealth for a single taxpayer: 0.35% to the municipality plus 0.65% to the state up to NOK 21,500,000 (≈ $2,250,000) and 0.75% above.

Days in the country

• More than 183 days in any 12-month period · Presence in Norway for more than 183 days in one or more periods makes a person resident for the income year in which the limit is passed.
• More than 270 days in any 36-month period · Presence in Norway for more than 270 days in any 36-month period also makes a person resident, except for persons resident on Svalbard.

Tax residence

Residence ends after moving abroad only when the person spends no more than 61 days in the income year in Norway and neither they nor close family keep a home available in Norway; a person resident for at least ten years before moving abroad stays resident until the end of the third income year after moving, if the same conditions are met in each of those years.

Visas

Independent of permit.

Other taxes

Wealth tax is assessed on net wealth as of 31 December; the municipality rate is 0.35% and the state rate 0.65% up to NOK 21,500,000 (≈ $2,250,000) and 0.75% above, both above NOK 1,900,000 (≈ $198,000). Persons in Troms and Finnmark pay 18.5% general income tax.

Checked against official sources on 12 Oct 2026Change log

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