Årsinntekt

årsinntekt refers to the amount of income earned by an individual or household within a single calendar year. The term is used primarily in Norway to assess tax liability, eligibility for social benefits, and various financial regulations. It includes wages, salaries, self‑employment profits, rental income, investment earnings, and other taxable receipts, but excludes non‑taxable allowances such as certain welfare benefits.

Calculation of årsinntekt is required when filing the annual tax return (Selvangivelse). Tax authorities provide a form where taxpayers report all sources of income, and the total is summed to determine the årsinntekt. The figure is then used to calculate marginal tax rates, deductions, and refundable credits. For example, a higher årsinntekt may push a taxpayer into a higher tax bracket, while certain deductions—such as work-related expenses—reduce the effective taxable amount.

The concept is also integral to regulations around income thresholds for public assistance programs. Many welfare benefits, including certain subsidised housing or child support payments, are conditioned on the applicant’s årsinntekt not exceeding predefined limits. Employers are obliged to report employees’ annual wages to the tax agency, ensuring accurate årsinntekt figures.

In addition to individual use, årsinntekt is a key metric for household financial planning. Couples often calculate combined årsinntekt to estimate mortgage eligibility or to compare income levels across households for socio‑economic studies. Surveys of yearly earnings, such as those conducted by Statistics Norway (Statistisk sentralbyrå), use årsinntekt to track inflationary trends and income inequality. The term remains essential for both personal financial management and public policy formulation in Norway.