Corporate Tax in Norway

Overview by
Tax Base For Resident and Foreign Companies
Resident companies are taxed on their worldwide income (unless income is extempt under an applicable tax treaty). Nonresidents are taxed on Norwegian-source income.

Tax Rate

National corporate income tax 28%
Corporate income tax on income derived from the extraction and processing of petroleum resources and pipeline transport for companies operating in the Norwegian continental shelf. Additional flat rate of 50 %
Tax Rate For Foreign Companies
No additional taxes for foreign companies.
Capital Gains Taxation
Flat rate of 28%. Right to deduction for losses. Capital gains on shares and dividens recieved by companies are often exempt from tax.
Main Allowable Deductions and Tax Credit
Ordinary business expenses are generally deductible: research expenditure, depreciation, social security payments, losses, interest payments, royalty payments, but no entertainment expenditures. For additional information, consult the Deloitte Tax Guide.
Other Corporate Taxes
Excise taxes, 2,5% stamp duty on deeds of conveyance, property tax (0,2% - 0,7%), environmental taxes.

Country Comparison For Corporate Taxation

  Norway OECD United States Germany
Number of Payments of Taxes per Year 4.0 14.2 11.0 16.0
Time Taken For Administrative Formalities (Hours) 87.0 199.3 187.0 215.0
Total Share of Taxes (% of Profit) 41.6 43.0 46.8 48.2

Source: Doing Business

Note: *The Greater the Index, the More Transparent the Conditions of Transactions. **The Greater the Index, the More the Manager is Personally Responsible. *** The Greater the Index, the Easier it Will Be For Shareholders to Take Legal Action. **** The Greater the Index, the Higher the Level of Investor Protection.

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