page_title: Taxation in Norway
section_title: Personal income tax
hierarchical_section_title: Taxation in Norway / Direct taxes / Personal income tax
caption_attribution_description: English: Marginal tax rate in 2010 on wage income in Norway for a person in class 1 with only standard deductions.
context_page_description: Taxation in Norway is levied by the central government, the county municipality and the municipality. In 2012 the total tax revenue was 42.2% of the gross domestic product. Many direct and indirect taxes exist. The most important taxes — in terms of revenue — are VAT, income tax in the petroleum sector, employers’ social security contributions and tax on "ordinary income" for persons. Most direct taxes are collected by the Norwegian Tax Administration and most indirect taxes are collected by the Norwegian Customs and Excise Authorities.
  The Norwegian word for tax is skatt, which originates from the Old Norse word skattr. An indirect tax is often referred to as an avgift.
context_section_description: Norway has, like several other Nordic countries, adopted a dual income tax. Under the dual income tax, income from labour and pensions is taxed at progressive rates, while capital income is taxed at a flat rate.
caption: Marginal tax rates on wage income for a person in Class 1 with only standard deductions, 2010
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