skatteklasse

Skatteklasse is a category in the Norwegian tax system used to determine the amount of income tax withheld from wages for individuals. The classification reflects personal and family circumstances and influences the withholding rate applied by employers through the payroll system. The Norwegian Tax Administration (Skatteetaten) assigns and can reassign a person to a skatteklasse based on information about marital status, cohabitation, and dependents.

Two main skatteklasser are commonly used for employees: skatteklasse 1 and skatteklasse 2. Skatteklasse 1 is the default for single individuals or those without a spouse or partner who shares the household. Skatteklasse 2 is generally used for married couples or registered partners who live in the same household; it provides a larger standard deduction and can change the withholding amount. The exact criteria are defined by law and can change; not all people who are married or have children will automatically be in skatteklasse 2.

Changes in personal circumstances—such as getting married, entering into a registered partnership, divorce, separation, a partner moving in or out, or the birth of a child—may lead to a change in skatteklasse. To reflect changes, individuals must report to Skatteetaten, typically via Altinn, and may request a change in tax withholding class. The change affects the monthly tax deduction and net pay, not the annual liability, which is settled in the tax return.

Skatteklasse is separate from other tax concepts such as skattekort, which governs the amount of tax-free income you can earn before tax is withheld, and trinnskatt (step tax) that applies to higher income levels.