Europe · NOK
Norway
Reviewed 2026-06-21
Top income tax
39.8%
Self-employed SS
Yes
VAT
25%
Capital gains
37.84%
Exit tax
Yes
Nomad visa
No
39
/ 100
Tax efficiency21
Ease to enter63
Ease to exit36
Cost of living41
Internet33
English100
Norway taxes residents on worldwide income using a dual system that combines a flat 22% rate on general income with a progressive bracket tax on salary and business income, pushing the top marginal rate near 40%. Self-employed people pay an 11% national insurance contribution and face a 25% VAT, a net wealth tax, and an exit tax on large unrealized share gains when leaving. There is no true digital nomad visa, but non-EU founders can apply for a self-employed residence permit through the immigration authority, and English is widely spoken.
Personal income tax
Income tax structureProgressive
Top income tax rate39.8%
Entry income tax rate23.7%
Top rate threshold$144,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate7.6%
Employer SS rate14.1%
Indirect & other taxes
VAT standard rate25%
Capital gains rate37.84%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxYes
Exit tax triggerUnrealized gains on shares and similar assets above NOK 3 million when an individual ceases Norwegian tax residency
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate22%
WHT on dividends25%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime namePAYE flat-rate scheme for foreign workers (25%, including national insurance)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index96
Internet speed150 Mbps
English proficiencyHigh
Civil liberties100
Sources
- PwC Worldwide Tax Summaries — Norway Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Norway Individual Other taxes (VAT, social security, wealth tax, exit tax)
- PwC Worldwide Tax Summaries — Norway Corporate Taxes on corporate income
- Norwegian Tax Administration (Skatteetaten) — PAYE scheme for foreign workers
- UDI (Norwegian Directorate of Immigration) — Self-employed residence permit
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.