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Bracket tax

A bracket tax payable to the State replaced surtax on high incomes from the start of the 2016 income year. Bracket tax is a progressive tax on gross salary and other personal income.

The bracket tax for personal taxpayers is calculated on personal income. Personal income is salary income and other  incomes which replace salary income, such as sick pay, work assessment allowance, disability benefit and pension.

Bracket tax consists of five steps. You will not pay any bracket tax on the first NOK 208,050 of your personal income. 

  Income between NOK 0 – 208,050 No bracket tax
Step 1 Income between NOK 208,051 – 292,850 1.7% bracket tax
Step 2 Income between NOK 292,851 – 670,000 4.0% bracket tax
Step 3 Income between NOK 670,001 – 937,900 13.6% bracket tax*
Step 4 Income between NOK 937,901 – 1,350,000 16.6% bracket tax
Step 5 Income from and including NOK 1,350,001 17.6% bracket tax

About the steps

Bracket tax uses rising tax rates, split between five steps, where the bottom two steps are triggered at lower income levels than was the case with surtax. The first stage concerns income in the lowest income band, while the other stages concern income above this. The rates and income levels are the same regardless of whether you are assessed under tax class 1 or whether you are assessed jointly with a spouse under tax class 2.

The new bracket tax is linked to the reduction in tax on general income with effect from the 2016 income year. General income comprises all types of taxable income with the deduction of all deductible expenses.

The special reduction in the surtax rate which residents of Finnmark and Nord-Troms previously received was continued through the setting of the tax rate for step 3 was lower for the region's residents. From 2024, the rate is the same for the whole country. The change is seen in connection with an increase in the Finnmark deduction.