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 51,300 *|
*The personal allowance was adjusted as normal, and then reduced to finance the restructuring of NRK funding.
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.