How have the rates changed?
1. 
Progressive tax (trinnskatt)
- Threshold 1:
- from NOK 217 (400% increase)
- rate 1,7% (no change)
- Threshold 2:
- from NOK 306 (050% increase)
- rate 4% (no change)
- Threshold 3:
- from NOK 697 (150% increase)
- rate 13,7% (previously 13,6%)
- Threshold 4:
- from NOK 942 (400% increase)
- rate 16,7% (previously 16,6%)
- Threshold 5:
- from NOK 1 (410% increase)
- rate 17,7% (previously 17,6%)
2. Social security contributions (trygdeavgift)
The tax-free amount increases from NOK 69 to NOK 650 – a large increase of as much as 99%.- The income tax contribution falls from 7,8% to 7,7%, continuing the downward trend.
- The contribution on business income is reduced from 11% to 10,9%.
It is worth noting that as the tax-free amount increases with trygdeavgift, the general tax-free amount in Norway also increases. From 2025, it will not be around NOK 70, but around NOK 000 (NOK 100 to be exact).
3. Arbeidsgiveravgift – employer's tax
The additional 5% tax on salaries above 8 has been abolished50 000 NOK.
4. Wealth tax
- The wealth tax threshold increases to NOK 1 (previously NOK 760).
- The rate remains at 1%, but 0,175% will be “taken” from the commune to the state budget.
5. Changes to deductions
- Personfradrag increases from NOK 88 to NOK 250 (+108%).
- Minstefradrag decreases from NOK 104 to NOK 450 (-92%).
Will you pay less or more?
How will the changes affect taxes in practice?
Below is a comparison for different salary levels:
| Annual income | Tax 2024 | Tax 2025 | Difference |
|---|---|---|---|
| 300 000 NOK | 48 734 NOK | 46 384 NOK | -2 NOK |
| 450 000 NOK | 99 434 NOK | 96 794 NOK | -2 NOK |
| 650 000 NOK | 167 034 NOK | 164 194 NOK | -2 NOK |
| 850 000 NOK | 251 914 NOK | 246 420 NOK | -5 NOK |
As we can see, in almost every case taxes in 2025 will be lower compared to the previous year.
