Tax classes
All personal taxpayers are taxed in tax class 1.
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Tax Class 2 was removed in 2018.
Tax class 1
For tax class 1 you get a personal allowance, a tax-free amount, when calculating tax on personal income (net income).
All personal taxpayers are taxed in tax class 1. The same applies to a deceased person's estate the year in which the taxpayer died.
If you are a tax resident in Norway for parts of the year, your personal allowance will be reduced proportionately.
Single parents who provide for children under 18 and receive an extended child benefit, receive a special allowance to take into consideration the expenses they have as providers. Single parents are also taxed in tax class 1.
The special allowance for single providers will be abolished with effect from 1 March 2023. This means that the special allowance for single providers is granted for January and February 2023. The extended child benefit is increased by an amount corresponding to the maximum tax value of the special allowance in 2022 (applies from 1 March 2023).
The special allowance for residents of Finnmark and certain municipalities in Nord-Troms (the Finnmark allowance) is applied automatically based on the information recorded by the Tax Administration.
Tax class 0
The personal allowance is not given to those in tax class 0. Example: A deceased person's estate in the year following the person’s death (if the estate has not been wound up).