Norway Kildeskatt (PAYE)
Norway Non-Resident Withholding (Kildeskatt) Tax Calculator
Calculate Norwegian withholding taxes for non-resident workers and foreign investors under Skatteetaten. Model the simplified PAYE scheme (Kildeskatt pa lonn at 25% flat) for foreign workers without tax returns, and statutory 25% dividend withholding tax (Kildeskatt pa aksjeutbytte).
Total Norwegian Tax Withheld
0 kr
Flat PAYE rate on salary + dividend withholding
Employment Kildeskatt pa lonn (25%)
0 kr
17.2% tax + 7.8% National Insurance
Dividend Withholding Tax (Kildeskatt 25%)
0 kr
Subject to DTA bilateral tax treaty discounts (15%)
š Lovmessig Sammenligning & Beregningsmatrise
| Lovhjemlet Post / Komponent | Beregnet Belop |
|---|---|
| Samlet Norsk Kildeskatt (Kildeskatt pa Lonn & Utbytte) | -- |
| Beregnet Kildeskatt pa Lonnsinntekt | -- |
| Kildeskatt pa Aksjeutbytte til Utenlandsk Aksjonaer | -- |
The Norwegian PAYE Scheme (Kildeskatt pa lonn)
Under Chapter 19 of the Norwegian Tax Act, foreign temporary workers in Norway benefit from a streamlined tax regime:
- 25% Flat Withholding: Tax is withheld directly from each monthly paycheck at a flat 25% (which includes the 7.8% National Insurance contribution).
- Zero Bureaucracy: Workers under this scheme do not have to file an annual Norwegian tax return (skattemelding) or declare foreign assets.
- Opt-Out Option: Workers can opt out and choose ordinary taxation if deductions for travel, interest, and personal allowances would result in lower tax liability.
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.