Rate for:

Personal allowance

The personal allowance is a general basic deduction against general income, i.e. it is given against all income (salary, pension, capital and business income).


Class 1 NOK 88,250


When settling / staying in Norway only parts of the year, the personal allowance is proportionally reduced.

All single taxpayers are taxed under tax class 1. The same applies to the estate of the deceased in the year the taxpayer died. Read more about tax classes.