🇳🇴 Norway · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Norway pre-fills most tax returns. You get a tax deduction card, employers withhold tax, and the Tax Administration (Skatteetaten) issues a proposed assessment. Residents are taxed on worldwide income; a simplified PAYE scheme exists for many foreign workers.
Taxes are administered by the Norwegian Tax Administration (Skatteetaten). Companies pay corporate income tax, and VAT (MVA) applies to most goods and services.
- The general corporate income tax rate is 22%.
- The standard VAT (MVA) rate is 25%, with reduced rates for food and certain services.
- Filing and payment are handled online through Skatteetaten / Altinn.
Step-by-step
- 1
Determine your residency
You become Norwegian tax-resident after enough days in the country (broadly 183 days in 12 months or 270 in 36); residents are taxed on worldwide income.
- 2
Get a tax deduction card
Apply for a tax deduction card (skattekort) from the Tax Administration (Skatteetaten); new foreign workers often start on the simplified PAYE scheme.
- 3
Understand the taxes that apply
Identify income tax and bracket tax (trinnskatt), the national insurance contribution, wealth tax, and VAT (MVA) for businesses.
- 4
Have tax withheld
Employers withhold tax per your deduction card; under PAYE a flat rate applies with no year-end return.
- 5
Check your tax return
Outside PAYE, the Tax Administration sends a pre-filled tax return (skattemelding); review and confirm it.
- 6
Pay, keep records and get advice
Settle any balance, keep records, and get advice on switching out of PAYE and on wealth tax.
Checklist
- Residency determined (day-count)
- Tax deduction card (skattekort); PAYE if applicable
- Applicable taxes identified (income + bracket tax, national insurance, wealth tax, VAT)
- Withholding per deduction card
- Pre-filled tax return (skattemelding) reviewed (outside PAYE)
- Balance settled
- Records kept
- Advice on PAYE / wealth tax
Official authorities
- Norwegian Tax Administration (Skatteetaten)
Tax authority — corporate tax, VAT, filing.
Frequently asked questions
What is the PAYE scheme?
A simplified flat-rate tax for many foreign workers in their first years, with tax settled through withholding and no annual return.
Is there wealth tax?
Yes — Norway levies an annual wealth tax on net assets above a threshold.
Does Norway pre-fill my return?
Yes — outside PAYE, the Tax Administration issues a pre-filled tax return you review and confirm.
Official-information aggregation, not legal advice. Always verify on the authority's own site.