Norway Standard Deduction Calculator 2026 (Minstefradrag)

The standard deduction (minstefradrag, literally the minimum deduction) is a flat deduction that the Norwegian Tax Administration gives everyone who has salary or pension income. It is meant to cover the ordinary costs of earning the income, such as work clothes, tools and courses, so you do not have to document each one. It is added automatically to your tax return (skattemelding) and to your tax deduction card (skattekort). You subtract it from your income before the tax on ordinary income is calculated, so it is worth 22% of the deduction in saved tax. This calculator shows your standard deduction for 2026 and what it saves you, including the cut that applies if you live in Norway for only part of the year.

Rates and maximum amounts in 2026

• Salary: 46% of the income, at most NOK 95,700. You reach the maximum at NOK 208,044a year. This rate also applies to director's fees, and to benefits such as work assessment allowance and disability benefit.
• Pension: 40% of the pension, at most NOK 75,400. You reach the maximum at NOK 188,500.
• Salary and pension together: the total cannot exceed NOK 95,700.

There is no minimum amount for ordinary employees. The maximum on salary is worth NOK 21,054 in tax (22% × NOK 95,700). There is no standard deduction on business income or capital income. If you live abroad and only have director's or board fees from a Norwegian company, a separate small minimum of NOK 4,000 applies instead.

Standard deduction in 2026 at different incomes

Tax saved is 22% of the deduction. At a low income part of the deduction can go unused, because the personal allowance already covers the income. 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 550,000

46% of NOK 550,000 is NOK 253,000, which is above the maximum, so the deduction is NOK 95,700 and it saves you NOK 21,054 in tax. The personal allowance of NOK 114,540 comes on top, and is worth NOK 25,199. Ordinary income is what is left after both. For the full tax on a salary, including national insurance contribution and bracket tax, use the Norway income tax calculator.

Moving to or from Norway: part-year residents

If you live in Norway only part of the year, the maximum for the standard deduction is reduced in proportion to the number of whole or started months you were resident (6/12 for six months, for example), and the personal allowance is reduced the same way. The percentage does not change, so a low salary is not affected until it reaches the lower cap.

Example: Jonas moves to Norway in September and earns NOK 250,000 in the last 4 months of the year. 46% of his pay is NOK 115,000, but the maximum is 4/12 of NOK 95,700, that is NOK 31,900. His standard deduction is NOK 31,900 and his personal allowance is NOK 38,180. It is important that the Tax Administration has the right dates for your stay, which you can report on their website.

Salary and pension at the same time

Anne has NOK 320,000 in pension and NOK 180,000 in salary. The deduction on the salary is NOK 82,800, and on the pension 40% would be NOK 128,000, limited to NOK 75,400. Together that is NOK 158,200, but the joint cap cuts it to NOK 95,700, NOK 62,500 less.

What else you can deduct

The standard deduction covers most work costs. Some things can be claimed on top of it, such as travel between home and work (see the travel deduction calculator), costs when you stay away from home overnight because of work, and premiums to a pension scheme. If your real work costs are higher than the standard deduction, you can enter them in your tax return instead. See the tax table calculator for how the deductions on your tax deduction card affect the tax withheld from each payslip.

What the calculator does not cover

It does not work out whether you are resident in Norway, and it does not handle foreign income, tax treaties, or special cases such as seafarers. Workers on the flat-rate scheme described on the withholding tax calculator page get no standard deduction at all. Some residents of EU or EEA countries who earn nearly all their income in Norway can claim the full deduction even for part of a year; the Tax Administration explains the conditions.