149,97
your customer pays, VAT included
5,88
PayoutPartner takes, as the fee
75,00
reaches you, before any utleggstrekk
69,09
the state gets in total, which is 69,1 % of your gross salary, collected in three places at once
Three taxes, three different bases, one salary. The state takes 29,99 kr of VAT, 14,10 kr of employer's tax and 25,00 kr of salary tax. No single one of them is 69 % of anything: they are charged on different amounts, at different points in the chain, and only the last of the three ever appears on your payslip. That is why the total surprises people who have only ever seen their tax card percentage.
VAT is only neutral when your customer is a business. A VAT-registered company pays the VAT on the invoice and then reclaims it from the state, so for them it is money that goes out and comes back later. A private individual reclaims nothing. They pay the 25 % and it stays paid. That is exactly why Luado quotes the amount including VAT: its customers are private people, and the figure with the VAT in it is the one they genuinely hand over.
So a private customer's money splits almost in half. Price a service at 150,00 kr with a 25 % tax card and it goes three ways: 75,02 kr reaches you, 69,10 kr goes to the state as VAT, employer's tax and salary tax together, and 5,88 kr is our fee. That is the same arithmetic as the figures above, read from the customer's end instead of the salary end: 150,00 kr of price is 100,02 kr of gross salary.
Only one of the three is final. Salary tax is a prepayment, not a settlement: your tax return decides the real figure, and the difference is refunded to you or claimed from you. Employer's tax is final: it is never refunded, to you or to us.