Norway taxes what you earn — 22% flat plus a bracket tax — and then, unusually for Europe, taxes what you own: 1% a year on net wealth above NOK 1.9 million in 2026. Here's the full 2026 picture for expats, from Skatteetaten's own tables.
Figures verified 9 July 2026Norwegian income tax has two layers. Layer one: 22% flat on net general income. Layer two: the bracket tax on gross personal income — salary and pensions alike. These are Skatteetaten's 2026 steps:
| Personal income | Bracket tax rate |
|---|---|
| Up to NOK 226,100 | 0% |
| NOK 226,101 – 318,300 | 1.7% |
| NOK 318,301 – 725,050 | 4.0% |
| NOK 725,051 – 980,100 | 13.7% |
| NOK 980,101 – 1,467,200 | 16.8% |
| Above NOK 1,467,200 | 17.8% |
Plus the national insurance contribution (trygdeavgift): 7.6% on salary for ages 17–69, 5.1% on pensions, 10.8% on most business income — nothing due below NOK 99,650. Deductions (personal allowance, minimum standard deduction) soften the 22% layer considerably at ordinary incomes.
| United States | Canada | |
|---|---|---|
| Keep filing? | Yes — the US taxes citizens on worldwide income wherever they live. FEIE ($132,900 for 2026) or foreign tax credits offset most of it; Norway's high rates usually mean credits wipe out the US bill. | Generally no, once you cease Canadian tax residency — but watch departure tax on deemed disposition of assets. |
| Treaty | US–Norway income tax treaty in force since 1971 — one of the oldest US treaties still running. Pension and Social Security treatment has traps; get advice. | Canada–Norway tax convention of 2002 (implemented by Canada's Tax Convention Act, 2002). |
| Accounts reporting | FBAR if foreign accounts exceed $10,000 aggregate; FATCA Form 8938 thresholds apply. Norwegian banks report US persons under FATCA. | Standard CRA rules until departure; T1161/T1243 territory on exit. |
| Social security | US–Norway totalization agreement since 1984 — no double contributions; work credits combine. | Canada–Norway social security agreement coordinates CPP/OAS. Confirm export rules with Service Canada. |
How the 1% works, the primary-home discount, what a $750k portfolio actually pays, and the couples math.
Read the guide →Social Security, IRAs, 401(k)s, and Roths — what's settled, what's grey, and the questions for your advisor.
The prefilled return, reporting foreign accounts, and the deductions newcomers miss.
US and Canadian tax obligations don't stop at the border — and Norway adds a wealth tax on top. We'll match you with a cross-border tax adviser we've checked ourselves.