{
  "$comment": "Machine-readable companion to https://valem.run/calculators/norway/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/norway/net-salary",
  "dataUrl": "https://valem.run/calculators/norway/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Norway lønn etter skatt model by Valem (https://valem.run/calculators/norway/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/norway/net-salary/verify",
  "country": "norway",
  "countryName": "Norway",
  "formula": "net-salary",
  "formulaName": "Lønn etter skatt",
  "title": "Skattekalkulator Lønn — Norway net salary",
  "answer": "Your Norwegian net salary is gross minus 7.6% national insurance, 22% tax on ordinary income after deductions, and the bracket tax.",
  "lang": "en",
  "currency": "NOK",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "Skatteetaten",
      "url": "https://www.skatteetaten.no",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Bruttolønn / år (NOK)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "trygdeavgift",
      "type": "number",
      "label": "Trygdeavgift (7,7%)",
      "format": "currency",
      "formula": "$round(grossAnnual * $const.trygdeRate, 2)"
    },
    {
      "name": "minDeduction",
      "type": "number",
      "formula": "($m := grossAnnual * $const.minDeductionRate; $round($m < $const.minDeductionCap ? $m : $const.minDeductionCap, 2))"
    },
    {
      "name": "ordinaryBase",
      "type": "number",
      "label": "Alminnelig inntekt (base)",
      "format": "currency",
      "formula": "($b := grossAnnual - minDeduction - $const.personalAllowance; $round($b > 0 ? $b : 0, 2))"
    },
    {
      "name": "ordinaryTax",
      "type": "number",
      "label": "Skatt 22%",
      "format": "currency",
      "formula": "$round(ordinaryBase * $const.ordinaryRate, 2)"
    },
    {
      "name": "bracketTax",
      "type": "number",
      "label": "Trinnskatt",
      "format": "currency",
      "formula": "($g := grossAnnual; $round((($g > 226100 ? (($g < 318300 ? $g : 318300) - 226100) : 0) * 0.017) + (($g > 318300 ? (($g < 725050 ? $g : 725050) - 318300) : 0) * 0.040) + (($g > 725050 ? (($g < 980100 ? $g : 980100) - 725050) : 0) * 0.137) + (($g > 980100 ? (($g < 1467200 ? $g : 1467200) - 980100) : 0) * 0.168) + (($g > 1467200 ? ($g - 1467200) : 0) * 0.178), 2))"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Netto / år",
      "format": "currency",
      "formula": "$round(grossAnnual - trygdeavgift - ordinaryTax - bracketTax, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Netto / måned",
      "format": "currency",
      "formula": "$round(netAnnual / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 600,000 NOK",
      "given": {
        "grossAnnual": 600000
      },
      "expect": {
        "trygdeavgift": 45600,
        "minDeduction": 95700,
        "ordinaryBase": 389760,
        "ordinaryTax": 85747.2
      }
    },
    {
      "description": "S3 900,000 NOK",
      "given": {
        "grossAnnual": 900000
      },
      "expect": {
        "trygdeavgift": 68400,
        "ordinaryBase": 689760,
        "ordinaryTax": 151747.2
      }
    }
  ],
  "spec": {
    "id": "net-salary-norway",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "trygdeavgift": {
          "type": "number",
          "readOnly": true
        },
        "minDeduction": {
          "type": "number",
          "readOnly": true
        },
        "ordinaryBase": {
          "type": "number",
          "readOnly": true
        },
        "ordinaryTax": {
          "type": "number",
          "readOnly": true
        },
        "bracketTax": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "trygdeRate": 0.076,
      "minDeductionRate": 0.46,
      "minDeductionCap": 95700,
      "personalAllowance": 114540,
      "ordinaryRate": 0.22
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 600000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.trygdeavgift",
        "expr": "$round(grossAnnual * $const.trygdeRate, 2)"
      },
      {
        "path": "$.minDeduction",
        "expr": "($m := grossAnnual * $const.minDeductionRate; $round($m < $const.minDeductionCap ? $m : $const.minDeductionCap, 2))"
      },
      {
        "path": "$.ordinaryBase",
        "expr": "($b := grossAnnual - minDeduction - $const.personalAllowance; $round($b > 0 ? $b : 0, 2))"
      },
      {
        "path": "$.ordinaryTax",
        "expr": "$round(ordinaryBase * $const.ordinaryRate, 2)"
      },
      {
        "path": "$.bracketTax",
        "expr": "($g := grossAnnual; $round((($g > 226100 ? (($g < 318300 ? $g : 318300) - 226100) : 0) * 0.017) + (($g > 318300 ? (($g < 725050 ? $g : 725050) - 318300) : 0) * 0.040) + (($g > 725050 ? (($g < 980100 ? $g : 980100) - 725050) : 0) * 0.137) + (($g > 980100 ? (($g < 1467200 ? $g : 1467200) - 980100) : 0) * 0.168) + (($g > 1467200 ? ($g - 1467200) : 0) * 0.178), 2))"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - trygdeavgift - ordinaryTax - bracketTax, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 12, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Lønn etter skatt",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Bruttolønn / år (NOK)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Netto / måned",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "NOK"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Netto / år",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "NOK"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Beregning",
              "items": [
                {
                  "label": "Brutto",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "NOK"
                },
                {
                  "label": "Trygdeavgift (7,7%)",
                  "bind": "$.trygdeavgift",
                  "format": "currency",
                  "currency": "NOK"
                },
                {
                  "label": "Alminnelig inntekt (base)",
                  "bind": "$.ordinaryBase",
                  "format": "currency",
                  "currency": "NOK"
                },
                {
                  "label": "Skatt 22%",
                  "bind": "$.ordinaryTax",
                  "format": "currency",
                  "currency": "NOK"
                },
                {
                  "label": "Trinnskatt",
                  "bind": "$.bracketTax",
                  "format": "currency",
                  "currency": "NOK"
                },
                {
                  "label": "Netto",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "NOK"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Norge 2026: trygdeavgift 7,6%, 22% skatt på alminnelig inntekt etter minstefradrag og personfradrag, pluss trinnskatt. Anslag, ikke skatterådgivning.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Kilder",
              "items": [
                {
                  "label": "Skatteetaten",
                  "url": "https://www.skatteetaten.no",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 600,000 NOK",
        "given": {
          "$.grossAnnual": 600000
        },
        "expect": {
          "$.trygdeavgift": 45600,
          "$.minDeduction": 95700,
          "$.ordinaryBase": 389760,
          "$.ordinaryTax": 85747.2
        }
      },
      {
        "description": "S3 900,000 NOK",
        "given": {
          "$.grossAnnual": 900000
        },
        "expect": {
          "$.trygdeavgift": 68400,
          "$.ordinaryBase": 689760,
          "$.ordinaryTax": 151747.2
        }
      }
    ]
  }
}