Maximum effective marginal tax rates


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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).

The rate applies for the income year 2016

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.

Salary income excluding employer's national insurance contributions  46.9 %
Salary income including employer's national insurance contributions * 53.5 %
Pension income ** 43.8 %
Business income *** 50.1 %
Dividends and withdrawals **** 46.6 %

* Rounded.

** For recipients of disability pension, etc. who are taxed under the tax limitation rule, the highest effective marginal tax rate can be up to 55%.

*** 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 8.2%. 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 8.2% and 11.4% employer's national insurance contributions

**** Including corporate tax rate of 25 per cent and an upwards adjustment factor of 1.15 for dividends, etc., in 2016.

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