Statutory and legislative payroll changes in Norway, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
2026 bracket tax (trinnskatt), personal allowance and trygdeavgift
Effective 1 Jan 2026
For 2026 trinnskatt applies at 1.7% above 226,100 kr, 4.0% above 318,300 kr, 13.7% above 725,050 kr, 16.8% above 980,100 kr and 17.8% above 1,467,200 kr. The class 1 personal allowance is 114,540 kr and trygdeavgift on wage income is 7.6%.
For the employer
- Retrieve updated 2026 tax cards and load the 2026 tables before the first pay run.
For the employee
- Tax cards are issued automatically by Skatteetaten.
Source: Skatteetaten - Forskuddsutskrivingen 2026 · Last verified 1 October 2026
Employer NI zone rates and boundaries unchanged for 2026
Confirmed for 2026
Skatteetaten confirmed no changes to zones or rates from 2025 to 2026: 14.1% (zone I), 10.6% (II), 6.4% (III), 5.1% (IV) and 0% (V), with an 850,000 kr exemption amount in zone Ia.
For the employer
- Confirm each employee's zone in the a-melding remains correct.
For the employee
- Employer NI is an employer cost and does not reduce net pay.
In practice: 700,000 kr of wages in zone III: 700,000 x 6.4% = 44,800 kr; in zone I: 700,000 x 14.1% = 98,700 kr.
Source: Skatteetaten - Arbeidsgiveravgift til folketrygden for 2026 · Last verified 1 October 2026
Grunnbeløp rises 4.91% from 1 May 2026
Effective 1 May 2026
The National Insurance basic amount (G) rose from 130,160 kr to 136,549 kr from 1 May 2026, an increase of 6,389 kr or 4.91%.
For the employer
- Update any G-based thresholds used in payroll or HR systems from May 2026.
For the employee
- Benefits expressed as multiples of G are adjusted upward.
In practice: A 6G benefit cap: 6 x 136,549 = 819,294 kr a year.
Source: NAV - Regulering 2026 · Last verified 1 October 2026