Europe
Currency
NOK
Corporate Tax
22%
Personal Income Tax
47.4%
VAT / GST
25%
Standard 22%; 25% for financial/insurance; plus municipal surtax ~2-5%.
Top rate 47.4% (incl. employer's NI) above NOK 1,987,500; bracket tax on top.
Standard; 15% reduced; 11.11% on foodstuffs.
Dividends
25%
Interest
0%
Royalties
0%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer 14.1% (lower in zones); employee 8%; capped at ~NOK 95,200.
Capital Gains Tax
38% (incl. wealth on gains)
Inheritance / Estate Tax
0% (abolished 2014)
Capital (Net Worth) Tax
Wealth tax 0.95% above NOK 1.7m
Property Tax
Property tax (municipal)
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~80
Key partners: USA, UK, Germany, Sweden, Denmark, Netherlands
Nordic treaty applies; withholding typically 5%–15%.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Petroleum tax 78% (22% CIT + 56% special petroleum tax). Tonnage tax regime for shipping.
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