Employer Tax Contributions

Tax Type	Rate	Base
National Insurance Scheme (Employer)	0% - 14.1% (Geographical Zone Dependent), additional 5% for income over NOK 850,000	Gross Salary
Withholding Income Tax (Employee)	22% (General Rate), progressive surtaxes apply	Employee's Salary
Occupational Pension Scheme	Minimum 2%	Employee's Salary (up to a set maximum)

Filing & Compliance

• Submit "A-melding" (A-report) electronically by the 5th of each month.
• The A-melding reports salaries, benefits, tax deductions, and National Insurance contributions.
• Provide employees with an annual summary of reported wages, benefits, allowances, and deductions by February 1.

In Norway, employers deduct taxes from employee salaries based on a progressive tax system and various deduction rules, as of February 17, 2026. This information is current as of today's date and may be subject to change.

Tax System Overview

Norway employs a dual-income tax system, consisting of general income tax and bracket tax on personal income. Additionally, employers withhold social security contributions. A Pay-As-You-Earn (PAYE) system exists for some non-resident workers.

General Income Tax

This tax applies a flat rate of 22% to all forms of income, including employment, business, and capital gains. Various deductions can reduce the taxable general income amount.

Bracket Tax on Personal Income

Personal income is taxed progressively across different income brackets. As of 2026, the rates are:

• 1.7%: Income between NOK 226,101 and NOK 318,300
• 4.0%: Income between NOK 318,301 and NOK 725,050
• 13.7%: Income between NOK 725,051 and NOK 980,100
• 16.8%: Income between NOK 980,101 and NOK 1,467,200
• 17.8%: Income exceeding NOK 1,467,200

Social Security Contributions

As of 2026, the social security contribution rate is 7.7% of gross salary income. There's a separate rate of 10.9% for other business income.

Deductions

Several deductions can reduce the taxable income amount. These include:

• Standard Deduction: A percentage of gross income. The deduction is 46% of the basis, with a maximum of NOK 95,700 and a minimum of NOK 4,000.
• Personal Allowance: An amount of NOK 114,550 for 2026, reducing taxable income.
• Commuter Deduction: A deduction per kilometer traveled for work commutes. The rate is NOK 1.83 per kilometer for 2026.
• Pension Income Deduction: A deduction for pension income. The maximum deduction is NOK 35,600 for 2026.
• Other deductions might exist for specific circumstances (e.g., long-haul drivers).

PAYE (Pay As You Earn)

This scheme applies to some non-resident workers. It involves a fixed tax rate deducted directly from the salary, simplifying the tax process. Eligibility criteria exist (e.g., income thresholds, exclusion of certain worker categories). The flat rate for PAYE in 2026 is 25% (including social security contributions). Workers under PAYE typically do not file a tax return. Recent changes impact eligibility for PAYE, particularly for those taxable under newer legislation.

Tax Deduction Card

Employers use a digital tax deduction card to determine the correct tax withholding amount for each employee. Employees must obtain a tax deduction card. Without it, employers withhold 50% of the salary as tax. New cards are issued annually.

Tax Return and Assessment

Employees typically receive a tax return the year after the income year. This return summarizes income and deductions. After reviewing the tax return, the tax administration issues a tax assessment notice, indicating any additional tax owed or refunds due.

Deadlines and Procedures

• Tax returns: Submitted annually, typically in the spring following the income year.
• Tax year: The Norwegian tax year aligns with the calendar year.

Specific details on deadlines and procedures for 2026 should be confirmed with the Norwegian Tax Administration closer to the relevant periods.