Norway (NO)
Norway is a constitutional monarchy and parliamentary democracy in Northern Europe — one of the three Scandinavian nations, occupying the western and northern portions of the Scandinavian Peninsula.
2026 Annual Changes — Norway
Updated thresholds, benefits, and regulatory changes effective this year.
Key changes in Norway for 2026: Grunnbeløpet (G) raised to NOK 130,160 from May 2025 (affects 2026 benefit calculations); May 2026 G confirmed at NOK 136,549; trinnskatt revised with higher thresholds and a new 5th bracket; barnehage (kindergarten) fee dramatically cut to NOK 1,200/month nationwide; barnetrygd unified to NOK 2,012/month for all children 0–18; Norges Bank rate at 4.25% (raised May 2026); UDI skilled worker fee NOK 6,300.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| Grunnbeløpet (G — National Insurance base amount) G adjusted annually on 1 May based on wage growth; the May 2025 G is used for most 2026 benefit calculations until May 2026 | NOK 130,160 (from 1 May 2025 — basis for most 2026 calculations until April 2026). NOK 136,549 (from 1 May 2026 — basis from May onwards). | NOK 123,649 (1 May 2024) | 1 May 2025 / 1 May 2026 |
| Trinnskatt brackets (income bracket tax) 5-bracket system in 2026 with updated thresholds (all brackets indexed upward from 2025). New 5th top bracket added. | Trinn 1: NOK 226,101–318,300 (1.7%); Trinn 2: NOK 318,301–725,050 (4.0%); Trinn 3: NOK 725,051–980,100 (13.7%); Trinn 4: NOK 980,101–1,467,200 (16.8%); Trinn 5: above NOK 1,467,200 (17.8%) | 4-bracket system with lower thresholds (2025) | 1 January 2026 |
| Barnehage makspris (Kindergarten maximum fee) Major policy change: government substantially reduced kindergarten fees as part of the 2026 budget | NOK 1,200/month for full-day ordinary kindergarten (national cap from 1 January 2026). NOK 700/month in 189 designated district municipalities. Free (NOK 0) in Finnmark and 7 specified North Troms municipalities. | NOK 3,315/month (up to August 2025) | 1 January 2026 |
| Barnetrygd (Child Benefit) Age-differentiated system replaced with a single unified rate for all children 0–18 | NOK 2,012/month per child (all ages 0–18). Finnmark/Svalbard supplement: additional NOK 512/month per child. | NOK 3,532/month (under 6) and NOK 1,766/month (6–17) — age-differentiated system abolished | 1 February 2026 |
| Norges Bank policy rate Norges Bank raised rate in May 2026, reversing the easing trend seen in late 2024 and early 2025 | 4.25% (effective May 8, 2026 — raised from 4.0% at the May 6, 2026 meeting). Rate 4.0% for January–May 2026. | 4.5% peak (2023–2024); cut to 4.0% through early 2025 | 8 May 2026 (latest increase) |
| Formuesskatt (Wealth Tax) Wealth tax threshold and rates maintained | NOK 1,700,000 threshold. Rate: 1.0% (0.7% municipal + 0.3% state). Additional 0.4% on liquid assets over NOK 20 million. | Same thresholds as 2025 | 1 January 2026 |
| Dagpenger ceiling (Unemployment Benefit) Maximum daily dagpenger updated based on new G (NOK 130,160 from May 2025) | Maximum based on 62.4% of earnings up to 6G (6 × NOK 130,160 = NOK 780,960/year). Check nav.no for exact 2026 daily rate. | Based on lower G | 1 May 2025 (G basis); check nav.no for current rate |
| Sykepenger (Sick Pay) ceiling Maximum sick pay ceiling updated with May 2025 G | 6G = NOK 780,960/year (based on May 2025 G of NOK 130,160) | 6G = NOK 741,894/year (based on May 2024 G) | 1 May 2025 |
| Foreldrepenger (Parental Benefit) ceiling Maximum parental benefit ceiling updated with G | 6G = NOK 780,960/year (based on May 2025 G) | Based on lower G | 1 May 2025 |
| OTP (Mandatory Occupational Pension) Minimum employer contribution maintained; eligibility threshold adjusted with new G | Minimum 2% of salary between 1G and 12G. Eligibility: employees earning above 1G (~NOK 130,160/year) must be enrolled. | Same minimum rate | Ongoing |
| IPS (Individual Pension Savings) limit Annual contribution limit unchanged | NOK 15,000/year tax-deductible | NOK 15,000/year | 1 January 2026 |
| MVA (VAT) rates No changes to VAT rates | 25% standard / 15% food / 12% transport, accommodation, culture | Same | Ongoing |
| UDI application fees (Immigration) Work permit application fees; check udi.no for full fee schedule | Skilled worker residence permit (first application, age 18+): NOK 6,300. Priority processing: additional NOK 2,850. Student permit: NOK 6,300. | Similar in 2025 | 1 January 2026 |
| AutoPASS (Road Tolls) — EV discounts EVs continue to pay partial toll rates as discount phase-in continues | EVs pay approximately 50% of standard toll rates in most toll rings. Check autopass.no for current rules by location. | Gradual increase from 0% to ~50% since 2023 | Ongoing phased increase |
| Dual citizenship Dual citizenship continues to be fully permitted in Norway | Dual citizenship allowed for new Norwegian citizens and existing Norwegians acquiring foreign nationality. | Permitted since 1 January 2020 | Ongoing |
January Checklist
Actions to take each January when new rates take effect.
- 1
Update your skattekort (tax card) for 2026 at skatteetaten.no if your income or deductions have changed.
- 2
Note new trinnskatt brackets — Trinn 1 now starts at NOK 226,101; a new 5th bracket applies above NOK 1,467,200.
- 3
Check barnehage fees — national maximum is now NOK 1,200/month from January 2026 (down from NOK 3,315).
- 4
Note barnetrygd is now NOK 2,012/month for all children 0–18 (single unified rate from February 2026).
- 5
Review mortgage rate exposure — Norges Bank raised to 4.25% in May 2026; consider whether to fix rate (fastrente).
- 6
Review OTP (occupational pension) contribution rate — confirm above 2% minimum; check if employer contributes more.
- 7
Check IPS contribution limit — maximum NOK 15,000/year tax-deductible.
- 8
If renewing or applying for a residence/work permit, note UDI skilled worker fee is now NOK 6,300.
- 9
Review formuesskatt exposure if assets exceed NOK 1,700,000.
- 10
For those near citizenship eligibility: check B1 Norskprøven and Statsborgerprøven requirements and apply at UDI.
- 11
Verify norskpensjon.no for total pension picture across all providers.
Where to Track Annual Changes
-
skatteetaten.no/en/rates/bracket-tax — official trinnskatt brackets and tax rates
-
nav.no — benefit rates: dagpenger, barnetrygd, parental leave
-
norges-bank.no — interest rate decisions affecting mortgages
-
regjeringen.no/statsbudsjettet — government budget and policy changes
-
udi.no — immigration rule changes and fee updates
-
udir.no — barnehage makspris and educational policy
-
husbanken.no — housing support and loan changes
-
finansportalen.no — banking, pension, and insurance comparisons
Norway's 2026 standout policy change for families is the dramatic reduction in kindergarten fees — from NOK 3,315/month to NOK 1,200/month nationwide (and free in parts of northern Norway). Norges Bank raised its policy rate to 4.25% in May 2026, reversing the easing trend — Norwegian variable-rate (rørlig rente) mortgage holders should monitor rate decisions closely at norges-bank.no. The grunnbeløpet (G) is adjusted every May — benefit calculations change twice in 2026 (May 2025 G of NOK 130,160 applies until April 2026; May 2026 G of NOK 136,549 from May onwards). Dual citizenship has been permitted since 2020, making Norwegian naturalisation much more attractive for expats.
Annual Changes
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