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There are two bases for calculating tax:
- Personal income (gross pay and taxable benefits and allowances from your employer). Surtax to the state is calculated on this basis. The basic tax-free allowance for the calculation of surtax is so high that many taxpayers do not pay surtax. National Insurance contributions are also calculated on the basis of personal income.
- General income (gross income minus deductions from income). Tax to municipal and county authorities and equalisation tax to the state is calculated on the basis of general income. The basic tax-free allowance for general income is called a personal allowance.
you stay/ are resident in Norway for the whole income year, you will be entitled to the full minimum deduction and personal allowance (12/12). If you only stay/ are resident in Norway for part of the income year, the deductions and allowance will be reduced in proportion to how long you have stayed/ been resident in Norway. If, for example, you stayed/ was resident in Norway for between seven and eight months in the income year, the allowance and deductions will be 8/12 of the full amounts.
Your tax depends on how much income you earn and on how long you stay here. The following is an example of an employee who stayed here to work for five months (less than 183 days) in 2013:
Work in Norway for 20 weeks of 40 hours at NOK 180 per hour =