Rate for:
Maximum effective marginal tax rates
The effective marginal tax rate corresponds to the percentage that you must pay in tax on the next Norwegian kroner you earn (many tax rates increase at higher incomes and tax-free amounts may be used up).
| Rate | |
| Salary income excluding employer's national insurance contributions | 47.4 % |
| Salary income including employer's national insurance contributions | 55.8 % |
| Pension income * | 44.7 % |
| Business income ** | 50.6 % |
| Dividends and withdrawals | 51.5 % |
* For people who are taxed as pensioners, the highest effective marginal tax rate can be up to 47,8 %.
** Self-employed persons within fishing, hunting and childcare in their own home (children under 12 years of age or with special care needs) must pay national insurance contributions on their business income at the rate of 7.9 %. The lower employer's national insurance contribution rate is linked to the fact that these industries pay a product tax, which is partly intended to cover the difference between 7.9 % and 11.1 % employer's national insurance contributions.
***Dividends and withdrawal: Includes company tax and the factor by which dividends shall be increased, etc. In 2023, the government-proposed rates for company tax are 22 percent, and the factor by which dividends shall be increased, etc. is 1.72.