Working as a freelancer or self‑employed individual in Norway offers flexibility and independence, but it also comes with unique tax obligations. Whether you’re a consultant, gig worker, or running a small business, understanding the Norwegian tax rules is essential to maximize deductions and avoid penalties. This guide explains how income tax, social security, deductions, and filing rules apply to freelancers and sole proprietors in Norway.
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💼 Who Counts as Self‑Employed in Norway?
You are considered self‑employed if you run your own business and are responsible for profit, loss, and taxes. This includes freelancers offering services, consultants, IT professionals, creative workers, and small business owners.
Unlike employees, freelancers do not have an employer handling tax withholding or social security. You are responsible for reporting income and paying taxes on your own.
📊 Income Tax for Freelancers
Norway uses a dual income tax system for self‑employed workers:
- General Income Tax: 22% flat rate on net income after deductions.
- Personal Income (Bracket Tax): Progressive tax rates applied to business income, ranging from 1.7% to 17.7% in 2025.
| Income Range (NOK) | Bracket Tax Rate |
|---|---|
| 217,400 – 306,050 | 1.7% |
| 306,051 – 697,150 | 4.0% |
| 697,151 – 942,400 | 13.7% |
| 942,401 – 1,410,750 | 16.7% |
| Above 1,410,750 | 17.7% |
💰 Social Security Contributions
Self‑employed workers pay a higher National Insurance (Trygdeavgift) rate than employees:
- 11% of personal income for self‑employed individuals.
- Reduced to 5.1% if under 17 or over 69 years old.
- Income below NOK 99,650 is exempt.
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📑 Deductions for Freelancers
You can lower your taxable income by claiming business-related deductions, such as:
- Office rent, utilities, and supplies
- Travel costs related to work
- Professional tools, software, and subscriptions
- Marketing and advertising expenses
- Pension contributions and union dues (up to legal limits)
- Interest on business-related loans
📅 Filing & Payment Rules
- Advance Tax: Self‑employed individuals must pay in 4 installments — March 15, May 15, September 15, and November 15.
- Tax Return Deadline: April 30 of the following year (extensions may be granted).
- Bookkeeping: Accurate accounting records are required for deductions.
⚠️ Common Mistakes to Avoid
- Not setting aside enough for taxes — always save at least 30–35% of your earnings.
- Mixing personal and business expenses without proper documentation.
- Forgetting to declare foreign income if also working with international clients.
- Missing advance tax payment deadlines.
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