Norway self-employed net income calculator (enkeltpersonforetak)
Your net income from a Norwegian enkeltpersonforetak is profit minus trygdeavgift at 10.8% — higher than the 7.6% a wage earner pays — plus the five-step trinnskatt and 22% tax on general income.
Worked example: with Annual profit of 700,000, this model computes Net income / year 478,763.40. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How enkeltpersonforetak in Norway is calculated
The self-employment premium in Norway is explicit and easy to price: trygdeavgift is 10.8% on business income against 7.6% on wages, and that 3.2-point difference is the whole cost of being your own employer, since there is no employer contribution behind you. Just above the lower threshold the charge is capped at 25% of the excess, which keeps a very small business from facing a cliff.
Everything else works as it does for an employee. Trinnskatt applies in five steps on personal income and the 22% general income tax applies after the personal allowance. What differs is that a real enkeltpersonforetak computes personal income from the business result with adjustments for capital employed in the business, which can move the trinnskatt base away from the raw profit.
Worked example
| Annual profit (NOK) | 700000 |
|---|---|
| Trygdeavgift (10.8%) ✓ | 75600 |
| Trinnskatt ✓ | 16835.4 |
| Tax on general income (22%) ✓ | 128801.2 |
| Net income / year ✓ | 478763.4 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much is trygdeavgift for the self-employed in Norway?
10.8% of business income in 2026, against 7.6% on wages. Below 99,650 NOK nothing is due, and just above it the charge is limited to 25% of the amount over the threshold.
What is trinnskatt?
A five-step surtax on personal income, from 1.7% above 226,100 NOK to 17.8% above 1,467,200 NOK. It sits on top of the flat 22% tax on general income.
Is an enkeltpersonforetak taxed differently from a salary?
The tax rates are the same. The differences are the higher trygdeavgift, the absence of an employer contribution and holiday pay, and the fact that personal income is computed from the business result rather than paid to you.
Sources
- Skatteetaten — Personinntekt i enkeltpersonforetak · checked 2026-08-22
- Statsbudsjettet 2026 — trinnskatt, trygdeavgift for næringsinntekt og personfradrag · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 3 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 3 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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