Calculate Norwegian bracket tax (trinnskatt), social security (trygdeavgift), and personal deduction (personfradrag) with official 2025 Skatteetaten rates
Trinnskatt is Norway's progressive bracket tax that applies on top of the 22% flat income tax rate:
Trygdeavgift is Norway's social security contribution that funds national insurance:
| Category | Rate | Threshold |
|---|---|---|
| Employees (wage income) | 7.7% | Income above NOK 99,650 |
| Self-employed (business income) | 10.9% | Income above NOK 99,650 |
| Pension income | 5.0% | Income above NOK 99,650 |
The personal deduction for 2025 is NOK 108,550. This amount is deducted from your gross income before calculating the 22% base tax, reducing your taxable income.