Personal income
National insurance contributions ("trygdeavgift") are levied on "personal income" ("personinntekt"). Personal income includes wage income and business income due to active efforts, but generally not capital income, and there is no deductions in labor income and limited right to charge a deduction from business income. The tax rate is 5.1% for pension income, 8.2% for wage income and 11.4% for other business income.