Tax, VAT and deductions for ENK
How much will you keep from your Norwegian sole proprietorship?
Calculate estimated tax, social security contributions and net income in seconds. Free tools and guides for freelancers, consultants and self-employed people in Norway.
ENK tax calculator 2026
Calculate estimated tax, social security contributions and profits for your sole proprietorship.
Estimates based on official 2026 rates from Skatteetaten. For precise calculations, use Skatteetaten's official calculator.
How tax works for a Norwegian sole proprietorship
As the owner of a sole proprietorship (ENK), you pay tax on profit, not turnover. Profit is what remains after all documented business costs are deducted from income.
The tax consists of three main parts: tax on general income (22%), bracket tax (trinnskatt) which increases progressively with income, and social security contribution of 10.8% on calculated personal income from the business (personinntekt).
In addition, you pay advance tax (forskuddsskatt) in four instalments throughout the year, with due dates around March 15, June 15, September 15 and December 15. The Tax Administration calculates the advance based on expected profit and adjusts at the annual tax settlement.
Tax rates 2026
Updated rates from the Norwegian Tax Administration for the 2026 tax year.
| Tax type | Rate |
|---|---|
| Social security on personal income (personinntekt) | 10.8% |
| Bracket tax level 1 (226,100 – 318,300 kr) | 1.7% |
| Bracket tax level 2 (318,300 – 725,050 kr) | 4.0% |
| Bracket tax level 3 (725,050 – 980,100 kr) | 13.7% |
| Bracket tax level 4 (980,100 – 1,467,200 kr) | 16.8% |
| Bracket tax level 5 (over 1,467,200 kr) | 17.8% |
| Tax on general income | 22.0% |
| VAT standard rate | 25.0% |
Source: Skatteetaten – tax rates. Last verified against official sources: June 2026.
Other calculators and guides
VAT for ENK
The 50,000 kr threshold, VAT rates, registration and VAT return.
Tax deductions for ENK
Complete list of deductions you can claim in a sole proprietorship.
Advance tax
Calculate advance tax and understand the four payment instalments.
Hourly rate calculator
Find the hourly rate you need to cover tax, pension, costs and net income.
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Norwegian version (norsk)
Visit the full Norwegian site with more calculators and guides.
Frequently asked questions
What is a sole proprietorship in Norway (ENK)?+
A sole proprietorship, called enkeltpersonforetak (ENK) in Norwegian, is the simplest form of business in Norway. It is owned and operated by one person who has unlimited personal liability for the business debts. ENK suits freelancers, consultants and small business owners.
How much tax does a sole proprietor pay in Norway?+
You pay 22% tax on general income (after deductions), bracket tax (trinnskatt) which is progressive, and 10.8% social security contribution on calculated personal income from the business (personinntekt). The effective marginal rate ranges from roughly 33% at low income to over 50% in the top bracket.
When must I register for VAT?+
When VAT-liable turnover exceeds 50,000 kr over a rolling 12-month period, the sole proprietorship must normally be registered in the VAT registry. The threshold applies to turnover, not profit.
What deductions can I claim?+
You can deduct all documented business-related costs: equipment, software, office supplies, professional literature, mileage allowance, home office (under conditions), phone, internet, courses and insurance.
How do I calculate my hourly rate?+
Your hourly rate must cover tax, social security, pension savings, costs and your desired net income. A common rule of thumb is to multiply your equivalent employed hourly rate by 1.8 to 2.2.
What is advance tax (forskuddsskatt)?+
Advance tax is paid in four instalments throughout the year, with due dates around March 15, June 15, September 15 and December 15 (exact dates shift to the next working day if they fall on a weekend or holiday). The Tax Administration calculates it from your expected profit and adjusts at the annual tax settlement.