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Employees face three layers that combine to about 47.4% at the top: 22% general tax on net income, step tax up to 17.8% on gross, and 7.6% social contribution. A personal allowance of NOK 114,540 and a 46% minimum deduction shield the first slice, so ordinary salaries feel the system less than the top rate implies.",[17,21,22],{},"Investors meet the shareholder model everywhere. Dividends and share gains above the yearly shielding allowance are grossed up 1.72 times and taxed at 22%, landing at 37.84% effective — nearly double Sweden's capital rate. Wealth above NOK 1.9 million pays 1% yearly, 1.1% past NOK 21.5 million, though listed shares count at 80% and the family home at 25% to NOK 10 million. There is no inheritance or gift tax, but heirs inherit cost basis. Companies pay 22% flat outside finance and resource rents, VAT is 25% standard, and around 90 treaties cushion cross-border income. Newcomers become resident after 183 days in any twelve-month window, and long-timers should check the four-year exit rule before assuming departure ends liability.",{"title":24,"searchDepth":25,"depth":25,"links":26},"",2,[],"Norway",{"region":29,"currency":30,"taxTreaties":31,"euBlacklist":32,"fatfStatus":33},"Europe","NOK","85+","No","Compliant","norway",null,"md",[38,41,44],{"question":39,"answer":40},"Is Norway a high-tax country?","Yes. 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Net wealth above NOK 1.9 million pays 1%, rising to 1.1% above NOK 21.5 million, with shares valued at 80%.","Companies pay 22% flat, while petroleum, hydropower, salmon farming and wind power face resource-rent taxes up to 78% marginal, and VAT runs at 25%, 15% or 12%. There is no inheritance or gift tax.","September 2026",{},"Norway tax overview for expats, founders and investors. 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