How the Norway lønn etter skatt calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Bruttolønn / år (NOK) | grossAnnual | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Trygdeavgift (7,7%) | trygdeavgift | $round(grossAnnual * $const.trygdeRate, 2) |
| Min Deduction | minDeduction | ($m := grossAnnual * $const.minDeductionRate; $round($m < $const.minDeductionCap ? $m : $const.minDeductionCap, 2)) |
| Alminnelig inntekt (base) | ordinaryBase | ($b := grossAnnual - minDeduction - $const.personalAllowance; $round($b > 0 ? $b : 0, 2)) |
| Skatt 22% | ordinaryTax | $round(ordinaryBase * $const.ordinaryRate, 2) |
| Trinnskatt | bracketTax | ($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)) |
| Netto / år | netAnnual | $round(grossAnnual - trygdeavgift - ordinaryTax - bracketTax, 2) |
| Netto / måned | netMonthly | $round(netAnnual / 12, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
trygdeRate | 0.076 |
minDeductionRate | 0.46 |
minDeductionCap | 95700 |
personalAllowance | 114540 |
ordinaryRate | 0.22 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — S1 600,000 NOK
given grossAnnual | 600000 |
|---|---|
expect trygdeavgift | 45600 |
expect minDeduction | 95700 |
expect ordinaryBase | 389760 |
expect ordinaryTax | 85747.2 |
Case 2 — S3 900,000 NOK
given grossAnnual | 900000 |
|---|---|
expect trygdeavgift | 68400 |
expect ordinaryBase | 689760 |
expect ordinaryTax | 151747.2 |
Sources
- Skatteetaten · checked 2026-08-02
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
← Back to the Norway lønn etter skatt calculator
Built with Valem — a live, verifiable calculator you can fork and embed.