Tax for personal tax payers

Updated: 12 December 2023

Next update: Not yet determined

Average assessed wealth tax for residents 17 years and above with amount
Average assessed wealth tax for residents 17 years and above with amount
2022
41 500
NOK
Tax statistics for residents 17 years and older
Tax statistics for residents 17 years and older
2022Percentage change of average amount
Number of persons with amountAverage for persons with amount (NOK)2021 - 20222017 - 2022
Gross income4 355 849561 7000.822.8
Basis for surtax/bracket tax4 256 528532 3004.920.6
Ordinary income, after deductions4 248 574442 700-2.925.3
Taxable gross wealth4 363 9101 685 50013.433.3
Debt3 276 9121 283 9004.618.8
Bracket tax3 904 87024 50012.977.5
Property taxes623 42341 50046.137.0
Assessed taxes4 016 653159 1000.724.4
Explanation of symbols

Selected tables and charts from this statistics

  • Survey of tax assessment for residents 17 years and older. NOK million, number of persons with amount and average
    Survey of tax assessment for residents 17 years and older. NOK million, number of persons with amount and average
    20212022
    Residents 17 years and older with amountNOK million for residents 17 years and olderResidents 17 years and older with amountNOK million for residents 17 years and olderAverage for residents 17 years and older with amount (NOK)
    Basis for surtax/bracket tax4 191 7692 126 9844 256 5282 265 566532 300
    Ordinary income after special deduction4 183 5851 908 0524 248 5741 880 734442 700
    Personal income wages3 160 4061 593 7983 211 8751 700 911529 600
    Personal income pension1 057 537340 1641 080 012360 832334 100
    Personal income disability benefits418 954110 656424 377116 768275 200
    Personal income from fishing etc.11 1807 19911 2868 817781 300
    Personal income from other industry243 03481 760255 54287 679343 100
    County wealth tax637 83014 910623 42318 04428 900
    County income tax3 909 998254 1963 950 111221 25756 000
    State wealth tax636 9963 199623 0807 80712 500
    Surtax on gross income.....
    Bracket tax3 723 80681 7723 784 21093 98324 800
    Community tax3 909 916122 3803 950 032143 35836 300
    Membership contribution to the national insurance4 028 741165 0194 091 589172 06742 100
    Delay duty:::::
    Additional tax:::::
    Finnmark deduction69 7011 06869 6191 16816 800
    Home investment savings for young people (BSU)238 478965230 3659284 000
    Tax limitation according to paragraph 176 8931615 61612221 700
    Tax deduction for old age pensioners903 12814 068912 19013 99315 300
    Deduction for foreign services18 3911 61321 1001 86488 300
    Assessed taxes3 949 254623 8654 016 653638 984159 100
    Number of persons4 380 6304 380 6304 441 2784 441 2784 441 278
    Explanation of symbols
  • Taxable income for residents 17 years and older. NOK million, number of persons and average
    Taxable income for residents 17 years and older. NOK million, number of persons and average
    20212022
    Residents 17 years and older with amountNOK million for residents 17 years and older (NOK million)Residents 17 years and older with amountNOK million for residents 17 years and older (NOK million)Average for residents 17 years and older with amount (kr)
    Gross income4 294 2392 393 7464 355 8492 446 556561 700
    Personal income from wages and salaries3 160 4061 593 7983 211 8751 700 911529 600
    ¬ Wages and remuneration3 031 2971 473 6743 085 3911 587 962514 700
    ¬ Taxable part of accident/injury at work insurance1 879 7106 0381 881 0886 5983 500
    ¬ Free car92 6536 09096 9296 67168 800
    ¬ Estimated taxable income from employer-subsidized electronic communication equipment31 631123764 7352 9263 800
    ¬ Unemployment Benefits425 45425 790246 62512 00648 700
    ¬ Work Assessment Allowance177 15432 695182 31035 496194 700
    Personal income from pensions1 057 537340 1641 080 012360 832334 100
    ¬ Old-age pensions948 612246 336963 808260 635270 400
    ¬ Contractual pension (AFP), public sector38 3788 83741 2169 410228 300
    ¬ Contractual pension (AFP), private sector103 3355 662112 4306 38156 800
    Personal income disability benefits418 954110 656424 377116 768275 200
    Net entrepreneurial income265 26698 253275 971105 677382 900
    Property income3 870 847246 0214 020 166157 73739 200
    ¬ Interest received3 694 5058 7233 898 30615 5824 000
    ¬ Taxable share dividends379 349149 151374 97671 325190 200
    ¬ Tax-free share dividends and gains576 0572 510619 6442 4604 000
    ¬ Taxable realised capital gains from sales of shares426 04650 820394 06534 07786 500
    Deductions4 261 680573 1274 317 818628 225145 500
    ¬ Minimum deductions4 141 770395 0744 207 414414 01498 400
    ¬ Travelling expenses124 4132 144276 1415 25719 000
    ¬ Interest paid3 095 16592 5023 161 651122 68338 800
    ¬ Realised capital gains from sales of shares225 99613 177291 51216 21955 600
    Special deductions153 1295 906152 1805 91438 900
    Ordinary income, after deductions4 183 5851 908 0524 248 5741 880 734442 700
    Number of persons4 380 6304 380 6304 441 2784 441 2784 441 278
    Explanation of symbols
  • Taxable property for residents 17 years and older. Number of persons that have amount on different codes, NOK million and average.
    Taxable property for residents 17 years and older. Number of persons that have amount on different codes, NOK million and average.
    20212022
    Number of persons with amountNOK millionNumber of persons with amountNOK millionAverage for persons that have amount on different codes (NOK)
    Taxable gross wealth4 324 9416 429 3204 363 9107 355 5851 685 500
    Taxable gross finacial capital4 317 1753 264 2894 356 4083 785 178868 900
    Bank deposits4 313 1791 503 1924 352 8921 562 393358 900
    Capital assets in mutual funds1 951 143139 261951 710150 995158 700
    Share savings account1 862 441198 651933 194241 619258 900
    Shares and securities unit trusts1 666 9011 134 056686 9821 563 0892 275 300
    Taxable real capital3 210 3423 165 0323 273 7583 570 4071 090 600
    Assessed tax value primary residence2 428 5641 863 0392 472 1472 043 205826 500
    Assessed tax value secondary residence315 998736 422321 814827 9882 572 900
    Debt3 211 1913 940 6553 276 9124 207 3801 283 900
    Taxable net wealth4 338 8942 488 6654 377 8373 148 205719 100
    Number of persons4 380 6304 380 6304 441 2784 441 2784 441 278
    1From 2017 it is possible through a share savings account to own listed shares, mututal fund holdings and mutual fund holdings and exchange traded funds in companies domiciled in the EEA. This wealth is included in the variable "share savings account"
    Explanation of symbols
  • Taxable incomes, numbers from the pre-filled tax return.
    Taxable incomes, numbers from the pre-filled tax return.1
    2022
    NumberNOK MillionAverage for persons with amount (NOK)
    Residents 17 years and older
    Wages and remuneration3 084 2381 587 051514 600
    Taxable part of accident/injury at work insurance1 880 8766 5913 500
    Free car96 6256 63868 700
    Estimated taxable income from employer-subsidized electronic communication equipment767 2062 9343 800
    Unemployment Benefits246 74112 07048 900
    Work Assessment Allowance182 34435 529194 800
    Old-age pensions963 786260 613270 400
    Old-age pensions, persons 62-66 years86 20416 931196 400
    Disability pension---
    Disablement374 709107 030285 600
    Contractual pension (AFP), public sector41 5219 419226 800
    Contractual pension (AFP), private sector112 4396 38156 800
    Persons with amount, total
    Wages and remuneration3 310 4221 629 906492 400
    Taxable part of accident/injury at work insurance1 917 7016 7433 500
    Free car98 2296 68668 100
    Estimated taxable income from employer-subsidized electronic communication equipment775 7942 9593 800
    Unemployment Benefits259 99912 64348 600
    Work Assessment Allowance184 44435 949194 900
    Old-age pensions1 055 446271 032256 800
    Old-age pensions, persons 62-66 years88 66117 154193 500
    Disability pension---
    Disablement386 599109 384282 900
    Contractual pension (AFP), public sector41 9309 490226 300
    Contractual pension (AFP), private sector114 4296 44956 400
    1The pre-filled tax return figures are published in the spring after the annual pre-filled tax returns have been sent out for viewing, editing and submission. The rest of the statistics from “Tax for personal tax payers” are based on the final tax assessment and published later in the year.
    Explanation of symbols

About the statistics

The statistics gives an overview of taxable income, income deductions and taxable assets, as well as taxes and tax allowances, for people with a tax obligation in Norway.

Back tax

Back tax is the difference when the total assessed taxes exceed the total advance. Waived back tax are included.

Basis for surtax on gross income

Basis for surtax on gross income (combined personal income) is a gross income term including employment income (personal income pay and estimated personal entrepreneurial income) and taxable pensions for personal taxpayers. Capital income is not included in this income term. The state surtax is calculated on this basis.

Capital income

Capital income consists of interest income, dividends, realised capital gains, rent and other income from property.

Entrepreneurial income

Entrepreneurial income consists of all local and non-local income from self-employment, both in the primary and other industries.

Excess advance

Excess advance is the difference when the total advance exceeds total assessed taxes.

Finance capital

Finance capital is made up of bank deposits, share of unit trusts, securities registered in the Norwegian Registry of Securities, other securities not registered in the Norwegian Registry of Securities, other claims, and properties.

Gross income

Gross income is total wages and salaries, pensions, entrepreneurial income, and property income.

Interest due

Interest due is interest on excess advance.

Interest to pay

Interest to pay is interest on back tax.

Median income

Median income is the exact income amount that splits a distribution in two equally sized groups, when income is sorted ascending (or descending). The number of persons with income over the median income will be the same as the number of persons with income under the median income.

Net property

Net property includes the value of real capital and financial capital. Debt is deducted. The individual types of property are assessed by tax value. Some types of property are included only beyond set tax-free allowances.

Ordinary income after special deductions

Ordinary income after special deductions includes the sum of taxable incomes such as wage income, entrepreneurial income, capital income, pension income and certain social benefits less statutory tax-deductible expenses such as the minimum deduction and income earning expenses, interest on debts, obligatory maintenance payments and pension premiums etc. Any special deductions are deducted from this. Income tax to municipalities and counties and tax equalization tax are calculated from ordinary income after special deductions.

Pensions

Pensions cover all benefits paid by social security and private pension and life insurance benefit.

Real capital

Real capital comprises the assessed value of all real properties, plants, forests etc., production capital and other business assets and house contents and movables. Also included are the assessed value of dwellings and shares of the assessed value of housing cooperatives. From the fiscal year 2000, real properties in foreign countries are assessed in Norway.

Total advance

Total advance is the sum of settled advance tax deduction, settled advance tax, and paid additional advance tax.

Total assessed taxes

Total assessed taxes cover wealth and income taxes paid to municipalities, county and state, National Insurance Scheme members' contributions, taxes on individual pension plans, late delivery fee and supplementary tax. All deduction and reductions of taxes are deducted.

Total deduction

Total deduction covers minimum deductions, travelling expenses, union subscriptions, entrepreneurial deficit, and interest on debt.

Wages and salaries

Wages and salaries are payments in cash and in kind, taxable sick pay, and unemployment benefit.

Waived back tax

Waived back tax is not required paid. From the fiscal year 1999 tax arrears under NOK 300 is not required paid. This limit was changed to NOK 100 from the fiscal year 2000.

The statistics concern residents aged 17 years and older, as of December 31st in the fiscal year.

Age is the number of years lived at the end of the fiscal year.

Marital status is the registered marital status at the end of the fiscal year.

Marital status contains nine different categories. These categories are unmarried, married, separated, divorced, widow/widower, partnership contracted, separated partnerships contracted, divorced partnerships contracted and surviving partnerships contracted. Partnerships contracted, separated partnerships contracted, divorced partnerships contracted and surviving partnerships contracted are included in the tables with married, separated, divorced and widow/widower.

Socio-economic status

A person is classified as economically active if income from employment or self-employment is greater than twice the basic amount of the National Insurance Scheme. For the income year 2010 and earlier, persons with income from employment or self-employment greater than the minimum benefit for single pensioners were regarded as economically active.

To be classified as self-employed in agriculture, forestry and fishing, total entrepreneurial income must be greater than both wages and pensions. At the same time, entrepreneurial income from agriculture, forestry and fishing must be greater than entrepreneurial income from other industries. If the opposite is true, the person will be classified as self-employed in other industries. This classification is in close accordance with Statistics Norway’s Standard Sosio-Economic Status Divisions (SNS 5/84).

Pensioners are persons who have income from pensions greater than wages and/or entrepreneurial income. This classification also includes persons who do not receive benefits from the National Insurance Scheme.

If a person does not receive any income from pensions and the sum of income from employment and/or self-employment is less than the minimum benefit from the National Insurance Scheme, the person is classified as others. These persons can be students, persons who have income from assets without any income from employment and/or self-employment, or spouses without any income from employment and/or self-employment.

Name: Tax for personal tax payers
Topic: Income and consumption

Not yet determined

Division for income and social welfare statistics

National, regional, counties and municipalities.

Annual. Preliminary figures for the fiscal year are released during the second quarter of the subsequent year. Final figures for the fiscal year are released during the fourth quarter of the subsequent year.

Not relevant

Collected and revised data are stored securely by Statistics Norway in compliance with applicable legislation on data processing.

Statistics Norway can grant access to the source data (de-identified or anonymised microdata) on which the statistics are based, for researchers and public authorities for the purposes of preparing statistical results and analyses. Access can be granted upon application and subject to conditions. Refer to the details about this at Access to data from Statistics Norway.

The purpose of the statistics is to provide an overview of the tax settlement for personal taxpayers, including taxable income, income deductions and taxable assets, as well as taxes and tax allowances for people with a tax obligation in Norway.

Statistics Norway has prepared annual statistics on the municipal tax assessment since 1884 and on the central government tax assessment since 1936.

Until fiscal year 1948, forms with summary reports filled out by the tax committees in each tax district constituted the source of the tax statistics. In 1948, Statistics Norway began obtaining copies of tax lists and processing them by machine to obtain information on the individual taxpayer as well. However, this became too comprehensive, and in the early 1950s, Statistics Norway switched to selecting a representative sample from the tax lists.

1967 saw the entry of register-based tax results for the individual person on magnetic tape. The tax settlement register is one of the oldest electronic registers at Statistics Norway and is obtained each year for the previous fiscal year from the Norwegian Tax Administration.

The first tax return statistics were prepared for the fiscal year 1993. That year, all tax offices switched to computer processing of returns, and information from the personal tax return became available in electronic form. The tax return register for the previous fiscal year is obtained each year from the Norwegian Tax Administration.

The statistics provides the majority of microdata for the income and wealth statistics for households. Also, the statistics provides microdata for Statistics Norway’s tax microsimulation model, "LOTTE", which calculates changes in tax revenue resulting from changes in the rules of taxation.

The statistics is used to calculate changes in tax revenue on behalf of the Norwegian Ministry of Finance. Other ministries, counties and municipalities, the research environments, the media, private enterprises, and persons, are also frequent users of the statistics.

The statistics is constructed from detailed microdata, which can be the basis for other views and distributions than what is published by Statistics Norway.

No external users have access to statistics before they are released at 8 a.m. on ssb.no after at least three months’ advance notice in the release calendar. This is one of the most important principles in Statistics Norway for ensuring the equal treatment of users.

The statistics provides an important basis for all of Statistics Norway’s statistics concerning income and wealth.

Tax for personal tax payers and income and wealth statistics for households differs in an important way. While tax for personal tax payers measures taxable income and assets for individuals, income and wealth statistics for households measures the real income and wealth situation in households.

Thus, tax for personal tax payers is based on the taxable value of assets, while income and wealth statistics for households is based on the market value of assets.

The statistics are developed, produced and disseminated pursuant to Act no. 32 of 21 June 2019 relating to official statistics and Statistics Norway (the Statistics Act).

The statistics is a part of the national program for official statistics, under the topic Income and consumption, as Tax for personal tax payers.

Not relevant

Tax for personal tax payers is based on data from the ordinary tax assessment. The data contains information on all persons aged 13 and older, who are taxable to Norway during the fiscal year in question. The age cut-off limit stems from the fact that children who are 13 years and older during the fiscal year, must file a tax return if they have had employment income. If the child is 12 years or younger during the fiscal year, the employment income shall be listed in the parents’ tax return.

The statistics cover all individuals in the tax assessment - including those who are living abroad and who are taxable to Norway. From the fiscal year 1999, individuals taxed on Svalbard are also included in the statistics.

For the fiscal years 2003-2008 and 2010, statistics for wage earners and pensioners were released in June. Persons with income from self-employment and wage earners/pensioners who were married to private entrepreneurs or were difficult to process, who were taxable in advance, got their tax settlement and statistics released in the autumn.

From the fiscal year 2011, tax settlements are reached continuously throughout the summer, and the release of statistics for wage earners and pensioners in June ceased. Instead, preliminary figures for taxable income from wages, pensions and benefits are released in the second quarter of the subsequent year. These preliminary statistics does not concern income from self-employment or income from assets.

When the statistics is published, the population has often been limited to all persons, 17 years of age and older, who are registered as residents of the country as of December 31st of the fiscal year. The limitation was set to 17 years of age because this is the age individuals normally begin filing tax returns. All persons living in Norway are included in tax for personal tax payers, regardless of the filing of tax returns.

The tax settlement register contains individual level information on the amounts of income and wealth that are used to calculate taxes to the municipality-, county- and state level, as well as taxes, social security fees and deductions.

The tax return register contains individual level information on taxable income, income deductions, assets, and debt.

Demographic information is obtained from Statistics Norway’s population statistics.

From the fiscal year 2009, the tax settlement register, the tax return register, income, and wealth, were unified in statistics with joint publication. For the fiscal years 2010 to 2014, information from certificates of pay and tax deductions (LTO), which summarises wages, benefits, and tax deductions, was also included in these statistics. From the fiscal year 2015, equivalent information is obtained from the tax return register.

From the fiscal year 2018, data was collected partially from the Norwegian Tax Administration’s new solution for the tax return register, SIRIUS, and the old solution, SL. Gradually, more people were transferred to the new tax return register, and from the fiscal year 2022, the statistics were solely based on the new tax return register.

Tax for personal tax payers is a total census - including all persons who are taxable to Norway.

The tax settlement register is continuously collected in electronic form from the Norwegian Tax Administration as the processing of tax settlements is completed, until Statistics Norway decides on a point in time which serves as representative for the population, and thus suitable for data extraction – usually connected with the fact that all taxpayers have received at least one tax settlement.

The tax return register is continuously collected in electronic form from the Norwegian Tax Administration from when taxpayers are notified of their first draft tax return. Thereafter, information about changes in the tax returns is continuously collected, until Statistics Norway decides on a point in time which serves as representative for the population, and thus suitable for data extraction – usually connected with the fact that all taxpayers have received at least one tax settlement.

Editing is defined here as checking, examining, and amending data. Several machine controls are carried out at Statistics Norway to ensure the consistency of the data material. Amounts in the tax return register are moved between the items, when possible, to achieve consistency between the calculation basis for the taxes and tax amounts in the tax settlement register.

Due to the large number of observations and entries in the data material, it is not practically possible to carry out all consistency controls at the individual level. Nor can several of the given variables be controlled against other statistics because they are only available in the registers that are used in these statistics. The controls will therefore not uncover all errors in the data material.

The statistics provide an overview of the number of persons registered with amounts, and the sum, average, and median for the various items. The statistics further provide tables for income, wealth, and tax, sorted by intervals, deciles, and quartiles. All averages are rounded to the nearest NOK 100.

Not relevant

Interviewers and everyone who works at Statistics Norway have a duty of confidentiality. Statistics Norway has its own data protection officer.

Statistics Norway does not publish figures where there is a risk of identifying individual data about persons or households.

The «suppression» method is used in these statistics to ensure this, which means that if a variable is divided so that there are fewer than 11 observations, figures for this division are not published.

More information can be found on Statistics Norway’s website under Methods in official statistics, in the ‘Confidentiality’ section.

The tax settlement register is comparable back to 1948. No differentiation was made between personal and non-personal taxpayers for earlier years. Also, there has been changes in the items of the tax return.

Both the data basis and principles for the statistics have been changed over time. The changes that the tax system has undergone over the years are reflected in the data basis and affect the continuity of the time series.

Mutual funds and share savings accounts

Until 2015, wealth in mutual funds were split into two items on the tax return: 4.1.4 units in stock funds, including all mutual funds with at least one stock, and 4.1.5 units in bond and money market funds, including funds with no stocks. In 2016, these items were merged into 4.1.4 units in mutual funds. In 2017, the item was split into 4.1.4 capital assets in mutual funds – share component and 4.1.5 capital assets in mutual funds – interest component, due to lower valuation of the share component in the wealth tax.

From 2017, it is possible to own listed stocks, mutual funds with a stock share of at least 80 per cent, and listed funds in companies within the EEA, via a share savings account. Before 2019, one had to pay tax continuously on dividends from stocks in share savings accounts. From 2019, this is only taxed when dividends are withdrawn from the accounts. In addition to the fact that information on partial dividends then ceased to exist, it is also not possible to distinguish between income from the sale of stocks, and income from dividends.

The transition to the new solution for the tax return register meant that the distinction between securities registered in the central securities depository and securities registered outside the central securities depository disappeared. From 2019, these have been merged.

More details about various changes are documented in note nr. 99/13 Selvangivelsesstatistikk 1993-1996 (in Norwegian only).

Tax for personal tax payers is based on a point in time, when all individuals who are taxable to Norway have received at least one tax settlement. For the relevant fiscal year, tax returns can be processed, and tax settlements reached, after the point in time when Statistics Norway makes its data extraction. Changes in income, wealth and tax which results of these settlements, will not be part of the statistics.

One possible source of error is incorrect reporting by the respondents to the tax authorities, i.e. persons who report incorrect amounts for income, property, or deductions in the tax return and in attached schedules, or that the amounts are entered in the wrong place on the form. In most cases this will be discovered and corrected by the tax authorities.

A revision is a planned change to figures that have already been published, for example when releasing final figures as a follow-up to published preliminary figures. See also Statistics Norway’s principles for revisions.

Revision is not relevant for these statistics.

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