The Standing Committee on Finance has issued its recommendation on taxes and duties for 2026, based on the government's proposal and a budget agreement reached on 3 December 2025 by the Labour Party, Socialist Left Party, Centre Party, Red Party, and Green Party. The agreement modifies the government's original proposal, including a 330-kroner increase in the personal deduction and higher rates in two brackets of the progressive income tax scale.
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These are the proposals in the document, not decisions. See the votes for the outcome.
The revenue estimate for chapter 5501, item 72 should be reduced by 282 million kroner to offset the 330-kroner increase in the personal deduction.
Storting tax resolution § 6-3 shall read: § 6-3 Personal deduction. Deductions under the Tax Act § 15-4 are 114,540 kroner in class 1.
The revenue estimate for chapter 5501, item 70 should be increased by 168 million kroner to account for a 0.1 percentage point increase in the fourth bracket of the progressive income tax scale.
The revenue estimate for chapter 5501, item 70 should be increased by 112 million kroner to account for a 0.1 percentage point increase in the fifth bracket of the progressive income tax scale.
The Storting endorses the government's proposal for Storting tax resolution § 3-1 with the following modifications: § 3-1, first paragraph shall read: Individual taxpayers in classes 0 and 1 shall pay progressive tax to the state on personal income as defined in the Tax Act chapter 12 at the following rates: 1.7 per cent on income exceeding 226,100 kroner, 4.0 per cent on income exceeding 318,300 kroner, 13.7 per cent on income exceeding 725,050 kroner, 16.8 per cent on income exceeding 980,100 kroner, and 17.8 per cent on income exceeding 1,467,200 kroner.
The revenue estimate for chapter 5501, item 72 should be reduced by 9 million kroner to increase the fishers' deduction to 160,000 kroner, reflecting approximately the wage adjustment.
The revenue estimate for chapter 5501, item 72 should be reduced by 11 million kroner to increase the seafarers' deduction to 86,300 kroner, reflecting approximately the wage adjustment.
The revenue estimate for chapter 5501, item 72 should be reduced by 26 million kroner to increase the flat-rate deduction within the farmers' deduction to 99,600 kroner and the maximum deduction to 208,900 kroner.
The reindeer herders' deduction shall follow the farmers' deduction.
The revenue estimate for chapter 5501, item 72 should be reduced by 75 million kroner to lower the threshold for the travel deduction to 12,000 kroner, with a rate of 1.90 kroner per kilometre and a ceiling of 120,000 kroner.