How the Norway enkeltpersonforetak calculator is verified

Inputs

Input	Field	Type
Annual profit (NOK)	`annualProfit`	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 (10.8%)	`trygdeavgift`	`$round(annualProfit <= $const.trygdeThreshold ? 0 : $min([annualProfit * $const.trygdeRate, $const.trygdeShadeRate * (annualProfit - $const.trygdeThreshold)]), 2)`
Trinnskatt	`trinnskatt`	`($p := annualProfit; $round($const.tr1 * $max([0, $min([$p, $const.t2]) - $const.t1]) + $const.tr2 * $max([0, $min([$p, $const.t3]) - $const.t2]) + $const.tr3 * $max([0, $min([$p, $const.t4]) - $const.t3]) + $const.tr4 * $max([0, $min([$p, $const.t5]) - $const.t4]) + $const.tr5 * $max([0, $p - $const.t5]), 2))`
Tax on general income (22%)	`generalIncomeTax`	`$round($const.generalRate * $max([0, annualProfit - $const.personfradrag]), 2)`
Net income / year	`netIncome`	`$round($max([0, annualProfit - trygdeavgift - trinnskatt - generalIncomeTax]), 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`	0.108
`trygdeThreshold`	99650
`trygdeShadeRate`	0.25
`personfradrag`	114540
`generalRate`	0.22
`t1`	226100
`t2`	318300
`t3`	725050
`t4`	980100
`t5`	1467200
`tr1`	0.017
`tr2`	0.04
`tr3`	0.137
`tr4`	0.168
`tr5`	0.178

Test vectors (3)

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 — 700,000 NOK profit — a typical full-time sole proprietor

given `annualProfit`	700000
expect `trygdeavgift`	75600
expect `trinnskatt`	16835.4
expect `generalIncomeTax`	128801.2
expect `netIncome`	478763.4

Case 2 — 120,000 NOK — inside the trygdeavgift shade-in range

given `annualProfit`	120000
expect `trygdeavgift`	5087.5
expect `trinnskatt`	0
expect `generalIncomeTax`	1201.2
expect `netIncome`	113711.3

Case 3 — 1,600,000 NOK — into the top trinnskatt step

given `annualProfit`	1600000
expect `trygdeavgift`	172800
expect `trinnskatt`	158250.45
expect `generalIncomeTax`	326801.2
expect `netIncome`	942148.35

Sources

Skatteetaten — Personinntekt i enkeltpersonforetak · checked 2026-08-22
Statsbudsjettet 2026 — trinnskatt, trygdeavgift for næringsinntekt og personfradrag · checked 2026-08-22

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.

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