General income


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General income is a net income and must be calculated by all those who are subject to taxation, both individuals and companies. All types of taxable income, after the deduction of all deductible expenses, are covered. 

The rate applies for the income year 2017

If you need rates for the tax return, you must check the rates for 2017

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.

By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

Persons   24.0 percent
 Persons in Finnmark and Nord-Troms  20.5 percent
Businesses liable for arrears taxation  24.0 percent

Special tax rules apply to taxpayers resident in Nord-Troms and Finnmark. 

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