Norway National Insurance Contribution Calculator 2026

The national insurance contribution (trygdeavgift) is what you pay to be a member of the Norwegian National Insurance Scheme (folketrygden). The scheme pays for old-age pension, sickness benefit, parental leave, disability benefit and much of the health care. It is not a normal income tax: it is calculated on your personal income (salary, pension and profit from your own business) before any deduction, and it has its own rates and its own threshold. If you work in Norway you will see it as part of the tax withheld from your pay. This calculator works out the contribution for 2026 for one or several kinds of income, and shows how much it takes of your next krone.

Rates in 2026

The rules are in section 23-3 of the National Insurance Act, and the Storting sets the rates every year.

The lower threshold and the phase-in rule

If your personal income is NOK 99,650 (about EUR 9,190 or USD 10,480) or less for the year, you pay no contribution. Above the threshold the contribution can never exceed 25% of the part of your income that is over it. In a zone just above the threshold you therefore pay 25 øre out of each extra krone (1 krone = 100 øre) until the contribution reaches the ordinary rate. The phase-in ends at NOK 143,176 for salary, NOK 125,189 for pension and NOK 175,441 for business income. With several kinds of income the threshold and the 25% rule apply to the total, and the lower of the two results is what you pay.

Contribution in 2026 at different incomes

One kind of income, aged 17 to 69. Pensioners also get a tax credit on pension income, which is not deducted here. Euro and dollar figures are approximate, converted at Norges Bank mid-market rates of 25 September 2026 (EUR 1 = NOK 10.84, USD 1 = NOK 9.51).

Worked example: a salary of NOK 500,000

NOK 500,000 is well above the phase-in zone, so the ordinary rate applies: 7.6% × NOK 500,000 = NOK 38,000 a year, or NOK 3,167 a month. That is an effective rate of 7.6%. The contribution is one of the three parts of the tax on salary, together with income tax on ordinary income and bracket tax (trinnskatt). See the Norway income tax calculator for the whole picture.

Worked example: salary and a side business

Maria earns NOK 450,000 in salary and NOK 150,000 in profit from a small sole proprietorship. She pays 7.6% on the salary (NOK 34,200) and 10.8% on the profit (NOK 16,200), NOK 50,400 in all. An extra krone of profit adds 10.8% in contribution, while an extra krone of salary adds 7.6%.

Worked example: a student with a part-time job

Sara earns NOK 115,000 in a part-time job. At 7.6% the contribution would have been NOK 8,740. The phase-in rule caps it at 25% of (NOK 115,000 − NOK 99,650) = NOK 3,838.

If you are new to Norway, or leaving

Whether you pay Norwegian national insurance contribution depends on whether you are a member of the Norwegian scheme, not on your citizenship or on whether you pay tax here. As a general rule, if you move to Norway for at least 12 months you become a member from the day you arrive, and membership can also be based on work. Social security agreements and the EEA rules decide which country covers you if you move between countries, and as a rule you are covered in only one of them. If you work here for a short period, compare your case with the withholding tax calculator: that scheme has a flat rate with the contribution included, and a lower rate if you are exempt from it. Work or a long stay abroad can end your membership, so check your position with NAV before you move away.

What the calculator does not cover

It calculates the contribution from the incomes you enter. It does not decide whether you are a member of the Norwegian scheme, and it does not handle social security agreements, the pensioner tax credit, seafarers, Svalbard, or income earned abroad. It also does not adjust the threshold for part of a year or for non-residents. The contribution is only one part of your tax; see the tax table calculator to see how it is withheld from each payslip.