Norway: tax residency & income tax rates

Tax residency rules in Norway

As of 2026, Norway’s tax-residency test centres on a presence threshold of 183 days^ⓘPwC Tax Summaries“Resident status is obtained when an alien resides in Norway more than 183 days in the course of any 12-month period or 270 days in any 36-month period.”View source · accessed 2026-08-20. Norway uses a two-threshold physical-presence test: tax residency is triggered by either more than 183 days in any 12-month period OR more than 270 days in any 36-month period (the 270/36 threshold is captured separately). PwC last reviewed 20 Jan 2026.

Residency 270 day alternative threshold

270 days (as of 2026)^ⓘSkatteetaten (Norwegian Tax Administration)“The same applies if you stay in Norway for more than 270 days during a thirty six-month period.”View source · accessed 2026-08-20 — Second, independent route to Norwegian tax residency alongside the 183-day/12-month test — either one is sufficient to trigger residency.

Worldwide tax liability

Once resident, an individual is taxed in Norway on worldwide income and wealth, not just Norwegian-source amounts (the opposite of a territorial system) — the resulting tax return must declare foreign income and assets too. [source]Skatteetaten (Norwegian Tax Administration)“To be subject to global tax liability means that you're liable to pay tax on all your income and wealth in both Norway and abroad.”View source · accessed 2026-08-20

Residency day counting method

Clarifies how the 183-day and 270-day counts are performed: partial days count as full days, non-consecutive days are added together, and the purpose of the stay is irrelevant. [source]Skatteetaten (Norwegian Tax Administration)“All whole or part calendar days in Norway are included in the calculation of the number of days.”View source · accessed 2026-08-20

Ten year residency cessation rule

Norway does not release long-term residents from tax residency quickly on emigration: the longer someone has lived in Norway, the longer they must prove they have genuinely left before residency (and worldwide tax liability) ends. Relevant to anyone planning to leave Norway, not just an entry rule. [source]Skatteetaten (Norwegian Tax Administration)“If you have lived in Norway for a total of ten years or more before the income year in which you take up permanent residency abroad, your tax residence in Norway cannot cease until after the end of the third income year after the year in which you took up permanent residency abroad.”View source · accessed 2026-08-20

Income tax rates in Norway

As of 2026, the headline personal income tax rate in Norway is 47.4%^ⓘPwC Tax Summaries“For income exceeding NOK 1,467,201, the bracket tax rate is 17.8%.”View source · accessed 2026-08-20. Norway does NOT have one progressive rate scale — it layers a flat 22% tax on 'general income' (alminnelig inntekt) with a separate progressive 'bracket tax' (trinnskatt) of up to 17.8% on 'personal income' (personinntekt), plus an employee national insurance contribution (trygdeavgift) of 7.6% also levied on personal income. 22% + 17.8% + 7.6% = 47.4%, the effective top marginal rate on wage income above NOK 1,467,201 in 2026; PwC's own page states the three components separately and does not itself publish one combined percentage. PwC last reviewed 20 Jan 2026.

Bracket tax brackets

1.7–17.8% (as of 2026)^ⓘPwC Tax Summaries“Personal income between NOK 226,101 and NOK 318,300 is subject to a bracket tax of 1.7%.”View source · accessed 2026-08-20 — The five-tier 2026 bracket tax (trinnskatt) scale, layered on top of the flat 22% ordinary-income tax. Bracket tax applies to 'personal income' (personinntekt: gross salary/business income before most deductions), not to 'general income'. PwC last reviewed 20 Jan 2026.

Ordinary income tax rate

22% (as of 2026)^ⓘPwC Tax Summaries“General income is taxed at a flat rate of 22%.”View source · accessed 2026-08-20 — Flat rate on 'general income' (alminnelig inntekt): employment, business, capital and rental income net of deductions. This is the base layer; bracket tax and national insurance contributions are added on top for personal income. PwC last reviewed 20 Jan 2026.

National insurance contribution rate

7.6% (as of 2026)^ⓘPwC Tax Summaries“The rate for employees is 7.6% in 2026.”View source · accessed 2026-08-20 — Trygdeavgift is charged on personal income in addition to the flat 22% ordinary-income tax and the progressive bracket tax; it funds Norway's National Insurance Scheme (folketrygden). Income up to NOK 99,650 is exempt. PwC last reviewed 20 Jan 2026.

National insurance contribution rate self employed

11% (as of 2026)^ⓘPwC Tax Summaries“The individual's contribution is charged at a higher rate for self-employed persons (11%).”View source · accessed 2026-08-20 — Self-employed individuals pay a higher trygdeavgift rate than employees (11% vs 7.6%) on personal income from their business activity. PwC last reviewed 20 Jan 2026.

Share gains dividends effective rate

37.84% (as of 2026)^ⓘPwC Tax Summaries“The effective tax rate on gains on shares and dividends is therefore 37.84%.”View source · accessed 2026-08-20 — Gains and dividends on shares are not taxed at the plain 22% general-income rate: the taxable amount is first multiplied ('grossed up') by a factor of 1.72 before the 22% rate is applied, producing an effective rate of 37.84% — a distinctive feature of Norway's shareholder tax model worth flagging separately from the headline 22% figure. PwC last reviewed 20 Jan 2026.

Inheritance and gift tax

No (as of 2014)^ⓘPwC Tax Summaries“Inheritance and gift tax was removed as of 1 January 2014.”View source · accessed 2026-08-20 — Norway has no inheritance or gift tax; it was abolished for transfers from 1 January 2014 onward. PwC last reviewed 20 Jan 2026.

Special tax regimes in Norway

1% (as of 2026)^ⓘPwC Tax Summaries“Total net wealth tax in 2026 is unchanged at 1%/1.1%.”View source · accessed 2026-08-20 — Norway is one of a small number of countries still levying an annual net wealth tax (formuesskatt) on individuals — a distinctive, widely-searched fact about the Norwegian system. It combines a municipal component (0.35%) and a state component (0.65%, rising to 0.75% above NOK 21,500,000 net wealth) for a combined 1% (1.1% in the top bracket), above a basic allowance of NOK 1,900,000 (NOK 3,800,000 for spouses assessed jointly). Applies to global net assets, not just Norwegian assets, for residents. PwC last reviewed 20 Jan 2026.

Exit tax on emigration

NOK 3,000,000 (as of 2025)^ⓘPwC Tax Summaries“The exit taxation rules stipulate that if an individual is no longer considered a tax resident of Norway, either under Norwegian law or a tax treaty, and has latent gains on shares etc. exceeding NOK 3 million, they will be taxed as if the shares were realised the day before they moved from Norway.”View source · accessed 2026-08-20 — Individuals who cease to be Norwegian tax resident and hold latent gains on shares, equity certificates, partnership interests and similar instruments exceeding NOK 3 million are taxed as if those assets were sold the day before they left Norway. Rules were tightened from 1 January 2025 (more asset types in scope, including share savings accounts and capital insurance policies) but still allow interest-free 12-year instalments. Directly relevant to anyone planning to leave Norwegian tax residency with a share portfolio. PwC last reviewed 20 Jan 2026.

Paye scheme foreign workers

25% (as of 2026)^ⓘPwC Tax Summaries“The rate is a flat 25%, including social security contributions.”View source · accessed 2026-08-20 — The PAYE (Pay As You Earn) scheme, in force since 1 January 2019, is an optional simplified flat-rate withholding regime for temporary non-resident workers in Norway below the bracket-tax tier-3 salary ceiling (NOK 725,050 in 2026): a flat 25% covers both income tax and social security contributions, but no deductions can be claimed against it. A distinctive alternative to ordinary progressive taxation for short-term foreign workers. PwC last reviewed 20 Jan 2026.

Digital nomad visa in Norway

No (as of 2026)^ⓘUDI (Norwegian Directorate of Immigration)“If you are planning to work remotely in Norway, you must, as a general rule, have a residence permit that gives you the right to work remotely in Norway.”View source · accessed 2026-08-20 — Mainland Norway has no dedicated digital-nomad visa. UDI (the Norwegian Directorate of Immigration) treats remote work performed while physically present in Norway as work in Norway regardless of where the employer or client is based, and requires an ordinary residence permit granting the right to work — there is no separate remote-work or nomad permit category. (Svalbard has a distinct, unusual visa-free entry regime outside Norwegian immigration law, but that is a narrow exception, not a nomad visa, and is not covered here.)

Frequently asked questions

Sources

• Skatteetaten (Norwegian Tax Administration) abroad / tax residence in norway when moving to or from norway · tax_authority, accessed 2026-08-20
• Skatteetaten (Norwegian Tax Administration) abroad / global tax liability · tax_authority, accessed 2026-08-20
• PwC Tax Summaries individual / taxes on personal income · big4, accessed 2026-08-20
• PwC Tax Summaries individual / other taxes · big4, accessed 2026-08-20
• Skatteetaten (Norwegian Tax Administration) rates / bracket tax · tax_authority, accessed 2026-09-12
• PwC Tax Summaries individual / income determination · big4, accessed 2026-08-20
• PwC Tax Summaries individual / significant developments · big4, accessed 2026-08-20
• UDI (Norwegian Directorate of Immigration) word definitions / remote work in norway · other, accessed 2026-08-20
• PwC Tax Summaries individual / residence · big4, accessed 2026-08-20

Explore more

• Not sure you count as resident? Am I a tax resident of Norway?
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When to talk to an advisor

This page maps Norway’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Norway (and in your home country) review your situation before you act.