Statistics published on 12 May 2025 (table 10454) are preliminary figures for wages, pensions, and benefits, collected from the tax return.
Statistikk innhold
Statistics about
Tax for personal tax payers
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.
Selected figures from this statistics
- Tax statistics for residents 17 years and olderDownload table as ...Tax statistics for residents 17 years and older
2023 Percentage change of average amount Number of persons with amount Average for persons with amount (NOK) 2022 - 2023 2018 - 2023 Gross income 4 417 380 595 400 6.0 26.2 Basis for surtax/bracket tax 4 317 250 559 900 5.2 22.9 Ordinary income, after deductions 4 338 257 466 200 5.3 27.7 Taxable gross wealth 4 428 939 1 744 400 3.5 37.4 Debt 3 512 555 1 246 900 -2.9 11.6 Bracket tax 3 970 639 27 200 11.0 60.0 Property taxes 654 947 44 000 6.0 46.7 Assessed taxes 4 068 964 165 000 3.7 24.7 Explanation of symbolsDownload table as ... - Survey of tax assessment for residents 17 years and older. NOK million, number of persons with amount and averageDownload table as ...Survey of tax assessment for residents 17 years and older. NOK million, number of persons with amount and average
2022 2023 Residents 17 years and older with amount NOK million for residents 17 years and older Residents 17 years and older with amount NOK million for residents 17 years and older Average for residents 17 years and older with amount (NOK) Basis for surtax/bracket tax 4 256 528 2 265 566 4 317 250 2 417 238 559 900 Ordinary income after special deduction 4 248 574 1 880 734 4 338 257 2 022 288 466 200 Personal income wages 3 211 875 1 700 911 3 241 030 1 806 858 557 500 Personal income pension 1 080 012 360 832 1 112 815 394 702 354 700 Personal income disability benefits 424 377 116 768 427 766 124 570 291 200 Personal income from fishing etc. 11 286 8 817 11 270 8 995 798 100 Personal income from other industry 255 542 87 679 237 019 79 248 334 400 County wealth tax 623 423 18 044 654 947 19 505 29 800 County income tax 3 950 111 221 257 3 935 832 230 589 58 600 State wealth tax 623 080 7 807 654 680 9 316 14 200 Surtax on gross income . . . . . Bracket tax 3 784 210 93 983 3 844 951 105 864 27 500 Community tax 3 950 032 143 358 3 935 715 142 418 36 200 Membership contribution to the national insurance 4 091 589 172 067 4 145 323 181 083 43 700 Delay duty : : : : : Additional tax : : : : : Finnmark deduction 69 619 1 168 68 916 1 186 17 200 Home investment savings for young people (BSU) 230 365 928 212 050 392 1 800 Tax limitation according to paragraph 17 5 616 122 4 626 92 19 900 Tax deduction for old age pensioners 912 190 13 993 901 091 13 885 15 400 Deduction for foreign services 21 100 1 864 22 409 2 259 100 800 Assessed taxes 4 016 653 638 984 4 068 964 671 305 165 000 Number of persons 4 441 278 4 441 278 4 504 395 4 504 395 4 504 395 Explanation of symbolsDownload table as ... - Taxable income for residents 17 years and older. NOK million, number of persons and averageDownload table as ...Taxable income for residents 17 years and older. NOK million, number of persons and average
2022 2023 Residents 17 years and older with amount NOK million for residents 17 years and older (NOK million) Residents 17 years and older with amount NOK million for residents 17 years and older (NOK million) Average for residents 17 years and older with amount (kr) Gross income 4 355 849 2 446 556 4 417 380 2 630 126 595 400 Personal income from wages and salaries 3 211 875 1 700 911 3 241 030 1 806 858 557 500 ¬ Wages and remuneration 3 085 391 1 587 962 3 123 322 1 687 568 540 300 ¬ Taxable part of accident/injury at work insurance 1 881 088 6 598 1 889 262 7 206 3 800 ¬ Free car 96 929 6 671 98 951 7 270 73 500 ¬ Estimated taxable income from employer-subsidized electronic communication equipment 764 735 2 926 762 736 2 946 3 900 ¬ Unemployment Benefits 246 625 12 006 140 577 9 760 69 400 ¬ Work Assessment Allowance 182 310 35 496 190 287 39 935 209 900 Personal income from pensions 1 080 012 360 832 1 112 815 394 702 354 700 ¬ Old-age pensions 963 808 260 635 983 150 284 113 289 000 ¬ Contractual pension (AFP), public sector 41 216 9 410 38 542 9 927 257 600 ¬ Contractual pension (AFP), private sector 112 430 6 381 122 436 7 255 59 300 Personal income disability benefits 424 377 116 768 427 766 124 570 291 200 Net entrepreneurial income 275 971 105 677 269 911 107 252 397 400 Property income 4 020 166 157 737 4 138 512 189 111 45 700 ¬ Interest received 3 898 306 15 582 4 023 247 40 304 10 000 ¬ Taxable share dividends 374 976 71 325 383 953 79 900 208 100 ¬ Tax-free share dividends and gains 619 644 2 460 696 134 4 428 6 400 ¬ Taxable realised capital gains from sales of shares 394 065 34 077 504 867 29 075 57 600 Deductions 4 317 818 628 225 4 379 831 702 862 160 500 ¬ Minimum deductions 4 207 414 414 014 4 268 116 400 964 93 900 ¬ Travelling expenses 276 141 5 257 292 872 5 948 20 300 ¬ Interest paid 3 161 651 122 683 3 338 174 206 298 61 800 ¬ Realised capital gains from sales of shares 291 512 16 219 252 650 12 853 50 900 Special deductions 152 180 5 914 141 820 1 199 8 500 Ordinary income, after deductions 4 248 574 1 880 734 4 338 257 2 022 288 466 200 Number of persons 4 441 278 4 441 278 4 504 395 4 504 395 4 504 395 Explanation of symbolsDownload table as ... - Taxable property for residents 17 years and older. Number of persons that have amount on different codes, NOK million and average.Download table as ...Taxable property for residents 17 years and older. Number of persons that have amount on different codes, NOK million and average.
2022 2023 Number of persons with amount NOK million Number of persons with amount NOK million Average for persons that have amount on different codes (NOK) Taxable gross wealth 4 363 910 7 355 585 4 428 939 7 725 921 1 744 400 Taxable gross finacial capital 4 356 408 3 785 178 4 422 555 4 032 844 911 900 Bank deposits 4 352 892 1 562 393 4 419 568 1 619 535 366 400 Capital assets in mutual funds1 951 710 150 995 961 203 184 901 192 400 Share savings account1 933 194 241 619 1 024 839 301 651 294 300 Shares and securities unit trusts1 686 982 1 563 089 683 953 1 639 567 2 397 200 Taxable real capital 3 273 758 3 570 407 3 317 350 3 693 076 1 113 300 Assessed tax value primary residence 2 472 147 2 043 205 2 510 328 2 091 526 833 200 Assessed tax value secondary residence 321 814 827 988 325 502 881 876 2 709 300 Debt 3 276 912 4 207 380 3 512 555 4 379 852 1 246 900 Taxable net wealth 4 377 837 3 148 205 4 442 362 3 346 069 753 200 Number of persons 4 441 278 4 441 278 4 504 395 4 504 395 4 504 395 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 symbolsDownload table as ... - Taxable incomes, numbers from the pre-filled tax return.Download table as ...Taxable incomes, numbers from the pre-filled tax return.1
2023 Number NOK Million Average for persons with amount (NOK) Residents 17 years and older Wages and remuneration 3 122 851 1 686 953 540 200 Taxable part of accident/injury at work insurance 1 888 870 7 192 3 800 Free car 98 704 7 240 73 300 Estimated taxable income from employer-subsidized electronic communication equipment 765 753 2 956 3 900 Unemployment Benefits 140 646 9 790 69 600 Work Assessment Allowance 190 282 39 979 210 100 Old-age pensions 983 097 284 073 289 000 Old-age pensions, persons 62-66 years 84 461 17 191 203 500 Disability pension - - - Disablement 376 944 114 460 303 700 Contractual pension (AFP), public sector 38 771 9 932 256 200 Contractual pension (AFP), private sector 122 439 7 255 59 300 Persons with amount, total Wages and remuneration 3 366 637 1 735 120 515 400 Taxable part of accident/injury at work insurance 1 927 170 7 357 3 800 Free car 100 673 7 301 72 500 Estimated taxable income from employer-subsidized electronic communication equipment 775 057 2 983 3 800 Unemployment Benefits 147 765 10 133 68 600 Work Assessment Allowance 192 547 40 456 210 100 Old-age pensions 1 075 247 295 148 274 500 Old-age pensions, persons 62-66 years 87 271 17 430 199 700 Disability pension - - - Disablement 388 673 116 922 300 800 Contractual pension (AFP), public sector 39 130 10 005 255 700 Contractual pension (AFP), private sector 124 695 7 333 58 800 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 symbolsDownload table as ...
About the statistics
The information under «About the statistics» was last updated 10 January 2024.
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.