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What are the current national and municipal income tax rates in Norway for 2024 and 2025?
Executive summary
Norway’s core national income tax framework for 2024 and 2025 consists of a flat general income tax of 22% on ordinary income combined with a progressive bracket (step) tax on personal/earned income that applies additional rates across income bands; those bracket steps are reported as ranging from 1.7% up to about 17.6–17.7%, producing a high marginal burden when combined with social contributions (several sources report a highest marginal PIT near 47.4% once National Insurance contributions are counted) [1] [2] [3]. Municipal income tax rates are not consistently published in the supplied materials as a single national figure because municipalities set municipal tax and local levies, but related local taxes (property/wealth) and their ranges are documented in the provided analyses [4] [5].
1. What the official bracket and general rates say — a clear national structure
The consolidated picture from the Norwegian Tax Administration and professional tax guides shows Norway taxes ordinary income at a flat 22% and then layers a separate bracket (trinnskatt) tax on gross salary and other personal income, creating the effective progressive schedule listed for both 2024 and 2025. The bracket tax has five steps, beginning at 1.7% for lower bracket thresholds and rising through 4.0% and 13.7% to 16.7% and a top step at about 17.7% for the highest earnings; these step amounts and thresholds are reported as applying in both years in the supplied analyses [2]. A KPMG briefing corroborates the 22% general tax for 2024 and notes bracket taxation on personal income, though it cites bracket ranges as 1.7%–17.6% for 2024 specifically, a small numerical discrepancy with other reporting [1]. The supplied sources therefore agree on the dual-base design (ordinary vs bracket tax) and on the 22% headline rate, with minor differences in the last decimal of the top bracket rate across documents [1] [2].
2. How the headline marginal rate is calculated and the 47.4% figure
Some analyses in the dataset present a headline highest marginal personal income tax (PIT) rate near 47.4%, which aggregates the 22% general income tax, the top bracket tax (reported as 17.7%), and National Insurance contributions (reported around 7.7%) to show the maximum marginal burden on labour income [3]. That composite figure appears chiefly in a September 2025 review and is framed as the highest marginal PIT rate, not the “flat” or average rate for most taxpayers [3]. Other supplied guides note that non-resident earners who opt into certain simplified PAYE schemes face a flat 25% tax for specified income thresholds, an alternative regime distinct from the resident progressive structure and social contribution mixing [1] [6]. The dataset thus provides both the statutory components and worked-up marginal examples, which produce a materially higher top marginal outcome than the 22% headline.
3. Municipal taxation — where the supplied materials are precise and where they are silent
The provided materials do not present a single nationwide municipal income tax rate because municipal income tax decisions are local and vary by municipality, and the supplied sources emphasize property tax and municipal wealth components instead. SSB and municipal information in the dataset show property tax expressed in per‑thousand rates (average general rate 5.8 per thousand and housing/holiday property 3.2 per thousand for 2024–2025) and state the property tax range commonly set by municipalities between 0.1% and 0.7% of assessed value [7] [4]. Municipal net wealth tax details are reported with specific rates — a municipal net wealth tax rate of 0.525% for wealth above NOK 1,760,000 is noted for 2024 and 2025 — but these are separate from municipal income tax and underscore that local fiscal variation matters [5]. The supplied sources therefore confirm municipal levies exist and vary, and that the national analyses focus on income/step taxes rather than a single municipal income tax percentage.
4. Points of divergence, data vintage and stakeholder perspectives to note
The dataset contains small numerical and framing differences: KPMG’s 2024-focused note lists the bracket-top at 17.6% and emphasizes executive/nonresident regimes, while government-adjacent tax administration summaries list 17.7% as the top bracket and explicitly present the five-step schedule for 2024–2025 [1] [2]. A later September 2025 review synthesizes components into a 47.4% marginal PIT figure, which is a useful practical measure of top-end burden but depends on which contribution rates are included [3]. The sources include professional advisories (KPMG), taxpayer‑oriented guides for expatriates, and statistical/municipal summaries — each has an agenda: professional advisories emphasize executive and cross-border rules; expat guides highlight applicability for foreign nationals; SSB/municipal pages emphasize local tax instruments [1] [8] [7]. These different perspectives explain why the materials emphasize different details.
5. Bottom line and what is still missing from the supplied material
From the supplied materials, the national structure for 2024–2025 is clear: ordinary income taxed at 22%, plus a progressive bracket tax with steps from 1.7% up to ~17.6–17.7%, producing a high marginal rate at the top of the scale when social security contributions are added (cited as ~47.4% in one review) [2] [3] [1]. The supplied dataset does not provide a single national municipal income tax rate because municipalities set local rates and the materials instead provide property and wealth tax ranges and averages — important for local tax burden assessments [4] [5]. For a precise municipal income tax percentage applying to a given taxpayer, consult the specific municipality’s published rate and the Norwegian Tax Administration’s up-to-date bracket and contribution tables for the exact tax year.