Contributions in 2026
| Portugal | Norway | |
|---|---|---|
| Employee | 11 % of the whole salary | 7,6 % of personal income above NOK 99 650 (phased in) |
| Employer | 23,75 % | 14,1 % in zone 1 (Oslo and the south), down to 0 % in the far north |
| Self-employed | 21,4 % on 70 % of average invoicing, first year exempt | 10,8 % on business income |
| Pensioners | nothing on pensions | 5,1 % on pension income (for Norwegian residents) |
| Ceiling | none for employees | none |
| Pension age | 66 years 9 months in 2026 | 67, flexible from 62 |
On a 60 000 € salary the Portuguese employer pays 14 250 € and the employee 6 600 €; in Norway the equivalent (about NOK 700 000) costs the employer about NOK 99 000 (8 500 €) and the employee NOK 53 000 (4 500 €). Portugal’s payroll charge is roughly double — on salaries that are typically much lower.
- 34,75 % vs 21,7 % total employer-plus-employee rates
- 24 months maximum posting on an A1 under the EEA coordination rules
- 15 % Norwegian tax on the basic NIS pension of a Portuguese resident; private-sector pensions exempt
- 25 % vs 23 % standard VAT; 15 % on food in Norway against 6 % / 13 % in Portugal
One system at a time: EEA rules
Regulation 883/2004 applies to Norway as an EEA state. You are insured where you work: a Norwegian employer posting an employee to Portugal for up to 24 months keeps them in the Norwegian scheme with an A1 from NAV; a local hire or a remote worker who moved on their own initiative is insured in Portugal, and the Norwegian employer registers with Segurança Social or uses an employer of record. Self-employed people pay where the activity is carried on. Periods in both countries count towards each other’s minimum (15 years in Portugal; 40 years of residence for a full Norwegian old-age pension, pro rata below).
Pensions across the border
The Norwegian old-age pension is exported to Portugal. Its basic part and NIS disability benefits carry 15 % Norwegian withholding (the treaty leaves them to Norway); the supplementary part and occupational pensions from private-sector work are exempt in Norway once you hold a treaty residence certificate. All of it is taxed in Portugal at the progressive rates after the 4 587 € deduction, with credit for the 15 %. Norwegian pensioners keep no national insurance contribution on the pension once they leave the Norwegian scheme.
Health cover
Pensioners of the Norwegian scheme living in Portugal obtain an S1 from Helfo and register with the SNS; working residents join Segurança Social and the SNS through residence. Voluntary membership of the Norwegian scheme is possible for some categories (students, some postings) on application to NAV.
VAT
| Portugal | Norway | |
|---|---|---|
| Standard | 23 % | 25 % |
| Food | 6 % (basic foods), 13 % (some foods, restaurant meals) | 15 % |
| Transport, hotels, cinema, sport | 6 % hotels and passenger transport; 13 % / 23 % otherwise | 12 % |
| Books, medicines | 6 % | books 0 %, medicines 25 % |
| Small businesses | exempt up to 15 000 € of turnover | registration from NOK 50 000 |
Norway is outside the EU VAT area: goods sent from Portugal to Norway are exports (0 % here, import VAT there); services follow Norway’s own rules, with a simplified registration (VOEC) for digital services to consumers.
Steps
Posting
A1 from NAV before departure for up to 24 months; Norwegian payroll continues.
Local employment
Employer and employee registered with Segurança Social; monthly declaration and payment by the 20th.
Self-employed
Start of activity at Finanças, quarterly declarations from month 13 at 21,4 %.
Pensioner
NAV informed of the Portuguese address; S1 from Helfo; treaty residence certificate for the Norwegian exemption.
We register employers, employees and freelancers with Segurança Social, run Portuguese payroll and VAT, and handle the A1 and S1 questions with NAV and Helfo. Ask us.
Questions
I work remotely from Portugal for my Norwegian employer. Where am I insured?
In Portugal, unless NAV issues an A1 for a temporary posting. Your employer must then pay 23,75 % to Segurança Social through a Portuguese registration or an employer of record; your 11 % is withheld from salary.
Do Portuguese contributions have an upper limit?
No, for employees. The self-employed base is capped at 12 times the IAS a month (6 445,56 € in 2026).
Is Norwegian VAT refundable to a Portuguese company?
Foreign businesses can claim Norwegian VAT refunds through the Norwegian refund scheme, subject to reciprocity; Portuguese businesses generally qualify. Portuguese VAT paid by a Norwegian company is refunded under the 13th Directive procedure.
Sources and official references
- Skatteetaten — national insurance contributions 2026: 7,6 % on salary, 5,1 % on pensions, 10,8 % on business income; lower limit NOK 99 650 — checked 18.9.2026
- Skatteetaten — employer's national insurance contributions: 14,1 % in zone 1, regionally differentiated — checked 18.9.2026
- Skatteetaten — value added tax: 25 %, 15 % on food, 12 % on transport, accommodation and culture — checked 18.9.2026
- Skatteetaten — Portugal: basic NIS pension taxable in Norway at 15 %; private-sector pensions exempt — checked 18.9.2026
- Lei n.º 110/2009, artigo 53.º — 23,75 % employer, 11 % employee; Decreto-Lei n.º 2/2018 — 21,4 % self-employed — checked 18.9.2026
- Código do IVA, artigo 18.º — 6 / 13 / 23 % — checked 18.9.2026
- Portaria n.º 358/2024/1 — Portuguese pension age 2026: 66 years and 9 months — checked 18.9.2026