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Calculator salariu Sole proprietor (ENK) - Norway 2026

Calculator salariu Sole proprietor (ENK) gratuit pentru Norway (2026). Din brut în net: impozit, contribuții și salariu net. Model educativ, nu consultanță fiscală.

Simon Bodych

de Simon Bodych

Metodologie și surse

Methodology - Norway (2026)

Educational model - not the Skatteetaten tax card (tabelltrekk), not a tax assessment, not tax advice. All amounts are NOK, income year 2026 (calendar year).

Employee (ansettelse)

  • Trygdeavgift (national insurance contribution): 7.6% of personinntekt (gross wage) in 2026. No contribution when personinntekt is at or below NOK 99,650; above that the contribution is capped at 25% of the income exceeding the threshold, so it phases in smoothly.
  • Tax on alminnelig inntekt (general income): flat 22%. For wage income the base is gross wage minus minstefradrag (46% of the wage, capped at NOK 95,700 in 2026), and personfradrag (NOK 114,540 in 2026) is deducted before the 22% rate is applied.
  • Trinnskatt (bracket tax) on personinntekt, 2026: 1.7% on the part above NOK 226,100; 4.0% above 318,300; 13.7% above 725,050; 16.8% above 980,100; 17.8% above 1,467,200. Steps 4 and 5 went up by 0.1 percentage points versus 2025.
  • Employer cost: arbeidsgiveravgift (employer national insurance) at 14.1%, the standard zone I rate, shown on top of salary. Norway has 7 geographic zones (I, Ia, II, III, IV, IVa, V) with rates from 14.1% down to 0% - this model uses zone I only. The temporary extra 5% employer levy on high salaries was abolished from 1 January 2025 and does not apply in 2026.
  • Residents of Finnmark and Nord-Troms pay a reduced 18.5% rate on general income and get an extra Finnmarksfradrag - shown as a note only, not modelled.
  • Out of scope: zone-differentiated arbeidsgiveravgift (zones Ia-V), Finnmark / Nord-Troms reduced rates and Finnmarksfradrag, wealth tax (formuesskatt), BSU savings relief, interest and commuter deductions, union fee deduction, pension income rules, the work allowance for young people, Svalbard (separate regime), and the actual tax-card withholding tables.

Sources: Regjeringen.no - Skattesatser 2026, Prop. 1 LS (2025-2026) - Taxes 2026, Skatteetaten - Bracket tax (trinnskatt), Skatteetaten - National insurance contributions (trygdeavgift), Skatteetaten - Minimum standard deduction (minstefradrag), Skatteetaten - Personal allowance (personfradrag), Skatteetaten - General income (alminnelig inntekt), Skatteetaten - Employer national insurance contributions (arbeidsgiveravgift), Skatteetaten - Forskuddsutskrivingen 2026.

Sole proprietor (enkeltpersonforetak, ENK)

  • Profit = revenue - expenses. The model approximates the calculated personinntekt from business as the profit (the full foretaksmodellen calculation with skjermingsfradrag is out of scope).
  • Trygdeavgift at the business rate: 10.8% of business personinntekt in 2026, with the same NOK 99,650 lower threshold and 25% levelling rule as wage income.
  • Business income gets NO minstefradrag - the minimum standard deduction applies to wage and pension income only. The 22% tax on general income is therefore computed on the full profit minus personfradrag (NOK 114,540), and trinnskatt uses the same 2026 brackets as employees.
  • No arbeidsgiveravgift on the owner's own business income and no employer side at all.
  • Tax is prepaid through forskuddsskatt (advance tax) in four instalments during the year; this model shows the annual totals only.
  • Out of scope: VAT (mva, registration above NOK 50,000 turnover in 12 months), skjermingsfradrag, pension saving for the self-employed, loss carry-forward, spouse income splitting, Finnmark / Nord-Troms rates and wealth tax.

Skatteetaten - Personal income in a sole proprietorship, Skatteetaten - National insurance contributions, Regjeringen.no - Skattesatser 2026.