--- title: "Norway tax for new residents 2026: rates and regimes" url: https://settleanywhere.com/countries/norway/tax/ lang: en updated: 2026-10-12 --- # Norway tax Tax residence: More than 183 days in any 12-month period. Special regime for new residents: PAYE scheme for foreign workers. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Tax residence - 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. - 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. ## Special regimes for new residents Special regime ### PAYE scheme for foreign workers (25% flat) 25% tax **Details** - On: Salary withheld by the employer - Limit: NOK 725k/yr ≈ $76k New workers with short stays or in their first year as tax resident can be taxed at a flat 25% on salary (17.4% in 2026 if exempt from national insurance contributions), up to NOK 725,050 (≈ $75,700) earnings. (source 7) #### Taxed on Salary withheld by the employer; no tax return for the year. #### Who it applies to - Not a tax resident (short work stay under 183 days in 12 months or 270 days in 36 months) or first year as tax resident. - Earnings under NOK 725,050 (≈ $75,700) in 2026. #### Exclusions - Earning more than NOK 725,050 (≈ $75,700); tax resident for more than a year; other taxable income such as Nav benefits, Norwegian business income or capital income above NOK 10,000 (≈ $1,040). #### Limits - NOK 725,050 a year (≈ $75,700) · 2026 earnings ceiling for PAYE (NOK 697,150 (≈ $72,800) in 2025). #### Tax residence Short work stays of under 183 days in a 12-month period (or under 270 days in 36 months) keep the worker in PAYE each time a card is applied for; the first year as tax resident may also use PAYE. #### Visas Independent of the permit type. #### Other taxes A worker can opt out of the PAYE scheme and use the general tax rules, with deductions, at any time. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Which visas the regimes apply to - **PAYE scheme for foreign workers**: [Skilled worker permit](https://settleanywhere.com/countries/norway/skilled-worker/), [Foreign-company assignment](https://settleanywhere.com/countries/norway/foreign-company-assignment/), [Branch assignment permit](https://settleanywhere.com/countries/norway/intl-company-assignment/), [Seasonal worker permit](https://settleanywhere.com/countries/norway/seasonal-worker/). Independent of the permit type. ## Standard rules and foreign-source income Standard rules ### Personal income tax and bracket tax (2026) Worldwide income **Details** - 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. (sources 1, 2, 3, 4, 5, 6) #### 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 2026 [Change log](https://settleanywhere.com/changes/) ## VAT, social security and 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. - A worker can opt out of the PAYE scheme and use the general tax rules, with deductions, at any time. ## Questions people ask ### When do you become a tax resident in Norway? 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). 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. ### Who qualifies for PAYE scheme for foreign workers? Not a tax resident (short work stay under 183 days in 12 months or 270 days in 36 months) or first year as tax resident. Independent of the permit type. ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (7)** ## Official sources 1. [Bracket tax 2026](https://www.skatteetaten.no/en/rates/bracket-tax/) · Norwegian Tax Administration (Skatteetaten) · checked 2026-10-10 2. [General income tax rates 2026](https://www.skatteetaten.no/en/rates/general-income/) · Norwegian Tax Administration (Skatteetaten) · checked 2026-10-10 3. [What are you liable to pay tax on in Norway?](https://www.skatteetaten.no/en/person/foreign/are-you-intending-to-work-in-norway/the-tax-return/what-are-you-liable-to-pay-tax-on-in-norway/) · Norwegian Tax Administration (Skatteetaten) · checked 2026-10-10 4. [Tax Act (skatteloven) section 2-1, persons resident in Norway](https://lovdata.no/lov/1999-03-26-14/%C2%A72-1) · Lovdata (Norwegian legislation) · checked 2026-10-10 5. [National insurance contributions 2026](https://www.skatteetaten.no/en/rates/national-insurance-contributions/) · Norwegian Tax Administration (Skatteetaten) · checked 2026-10-10 6. [Wealth tax 2026](https://www.skatteetaten.no/en/rates/wealth-tax/) · Norwegian Tax Administration (Skatteetaten) · checked 2026-10-10 7. [PAYE (Pay As You Earn) for foreign workers](https://www.skatteetaten.no/en/person/foreign/are-you-intending-to-work-in-norway/tax-deduction-cards/paye/) · Norwegian Tax Administration (Skatteetaten) · checked 2026-10-10