Norway
Northern Europe • UTC+2 • Europe/OsloNorwegian Personal Income Tax
Norway's tax system is progressive, with rates increasing with income. It includes personal income tax, corporate tax, and VAT.
Income Tax
22%–38.2%
Progressive rates with surtax
Corporate Tax
22%
Standard corporate tax rate
VAT / GST
25%
Standard VAT rate
Nomad Visa
Available
Digital Nomad Visa
Tax System Overview
Norway employs a progressive tax system where residents are taxed on worldwide income. Non-residents are taxed only on Norwegian-source income.
System Type
Progressive personal income tax
Resident Taxation
Taxed on worldwide income.
Non-Resident Taxation
Taxed on Norwegian-source income only.
Tax Year
January 1 – December 31
Income Tax Bands
Norway's progressive income tax bands based on annual taxable income in NOK (2025).
Tax Treaty
Double Taxation Agreements help avoid being taxed twice on the same income.
United States of America
Treaty ActiveThe treaty between Norway and the USA prevents double taxation and reduces withholding taxes on dividends, interest, and royalties.
Key Benefits
Prevents double taxation on income earned in both countries.- Reduced withholding tax on dividends, interest, and royalties.
- Clarifies tax residency to determine where taxes should be paid.
Totalization Agreement
These agreements coordinate social security systems, ensuring workers pay into only one system at a time.
United States of America
Agreement ActiveNorway and the US have a social security totalization agreement that prevents workers from paying social security in both countries simultaneously.
Coverage Areas
Facts
- Prevents double taxation of social security contributions for US–Norway workers.
- Allows workers who split careers between the two countries to combine contribution periods.
- Applies to employees, self-employed, and certain government workers.
Other Countries with Agreements
Business & Freelancing
Corporate Tax Rate
22% standard rate for corporations
VAT Registration
Mandatory if annual turnover exceeds NOK 50,000.
Freelancer Rules
Freelancers are taxed under the same progressive system as individuals.
Crypto Policy
Cryptocurrency gains are taxed as capital gains.
Frequently Asked Questions
Digital Nomad & Benefits
Visa Details
Tax Perks
- No wealth tax on foreign assets for non-residents
- Reduced tax rates for certain income types under specific conditions
Filing Roadmap
Register for a Tax ID
Obtain a Norwegian tax identification number (D-number) if you are a non-resident.
Gather Income Documentation
Collect all relevant income documents, including employment contracts and bank statements.
Submit Tax Return
File your tax return online via the Norwegian Tax Administration's website by April 30.
Pay Any Tax Due
Ensure any taxes owed are paid by the deadline to avoid penalties.