Norway Payroll Changes - 2026
Rate/Percentage changes affecting payroll
- Employee social security contribution
- Decreased by 0.01%
- New total rate: 7.6%
- Note: This reduction applies to the personal tax rate and will be reflected in Tax Cards obtained from the Tax Office.
- Foreigners with a source tax card (PAYE scheme)
- Tax rate: 17.4% for those with Social Security exemption
- Applies to employees with an A1 certificate or a COC where obligations are covered in the home country.
- Commuter mileage rate
- Increased to NOK 1.87 per km (from NOK 1.83 per km)
- Trade union membership fee deduction
- Increased to NOK 8,700 (from NOK 8,250)
- Applies only to employees who are members of a trade union.