Taxation in Norway

Income tax and wealth tax

Taxation in Norway

In Norway, income tax (inntektskatt) and wealth tax (formuesskat) are direct taxes (direkte skatter). Taxes are paid to both the state and your municipality.

Income tax is calculated as a percentage of your income whereas wealth tax is calculated depending on your possessions (e.g. your house, bank deposits etc.). Norwegian employers will deduct tax from their employees wages before they receive them.

As an employee, it is your responsibility to register for a tax card from your local taxation office as soon as possible. If you need help with the application process and advice on what you must enclose in the application, your employer and the tax office will be able to help.

The amount of tax that you are due to pay will be stated on your tax card. If you enter employment and receive a wage without having a tax card, your employer is required by law, to deduct 50% of your wages for tax.

On the other hand, if you are paying/have paid too much tax, you can claim it back in the Spring or Autumn of the following year, when tax assessments are completed.

Special tax regulations apply to anyone who is living in Norway for a period of less than six months. Your local taxation office (ligningskontor) will be able to provide you with more information.

If you are not resident in Norway, but are engaged (either as an individual or as a company) in Norwegian tax affairs, all your tax issues and queries will be dealt with by the Central Office for Foreign Tax Affairs (Sentralskattekontoret for utenlandssaker).

Further reading

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