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Surtax is an income tax to the state and is calculated on personal income. In other words, it is calculated on gross income from employment and pensions above a certain amount. You must pay surtax on your personal income in respect of the proportion of your income that exceeds an annual fixed tax-free amount.

From the income year 2016 the surtax is replaced by bracket tax. For the tax return you are doing right now (for the income year 2015), the surtax rules still apply.

The rate applies for the income year 2015

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.

 RateIncome from
Tax-free amount    
Tax classes 1 and 2 0 % NOK 0
Stage 1    
Tax classes 1 and 2 9.0% * NOK 550,550
Stage 2    
Tax classes 1 and 2 12.0% NOK 885,600

* For taxpayers in Nord-Troms and Finnmark, the rate is 7% for stage 1.

About the levels

Surtax consists of two stages. The first stage concerns income in the lowest income interval, while the second stage concerns income above this. The percentage rate differs for each stage.

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