Svalbard Salary Calculator 2026 - lonnstrekk
Free Svalbard salary calculator (2026): estimate take-home pay for employees and the self-employed under the special low Svalbard tax regime - lonnstrekk income tax 8% up to 12 G and 22% above, plus 7.6% national insurance. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Svalbard (2026)
Educational model - not tax advice. Currency NOK. Svalbard has its own tax regime under the Svalbard Taxation Act, separate from mainland Norway.
Employee (lonnstrekk wage-withholding scheme)
- Wage income is taxed through the lonnstrekk scheme as a final gross tax with no base deductions and no tax return for most employees (tax is withheld in all 12 months, no tax card is issued).
- Lonnstrekk income tax 2026: 8% (low rate) on salary up to 12 G, and 22% (high rate) on the excess above 12 G. 12 G is NOK 1,638,588 for 2026 (G = NOK 136,549 from 1 May 2026). There is no personfradrag or minstefradrag: the rates apply to gross salary.
- Trygdeavgift (national insurance) is 7.6% on gross wage, the same as mainland Norway. It is nil at or below NOK 99,650 of personal income; above that it is capped at 25% of the excess (the levelling rule), so it phases in smoothly. It applies only to members of the Norwegian National Insurance scheme.
- Employer national insurance (arbeidsgiveravgift) is 0% on Svalbard (sone V), regardless of where the employer is resident.
- Out of scope: the young-person NOK 100,000 tax-free amount, the 16% ordinary-income layer on capital or company income, and pension income (5.1%).
Sources: Skatteetaten - Tax rates on Svalbard, Skatteetaten - National insurance contributions.
Self-employed (enkeltpersonforetak)
- Net self-employment surplus (revenue minus deductible expenses) is taxed at the same personal rates as wages: 8% up to 12 G (NOK 1,638,588) and 22% above.
- Trygdeavgift on business income is 10.8% in 2026 (the higher self-employed rate; primary fishing, hunting and childminding trades pay 7.6%). It is nil at or below NOK 99,650 and capped at 25% of the excess.
- Out of scope: the 16% ordinary-income layer with the NOK 20,000 general deduction on capital or company income, and non-members exempt from trygdeavgift.