Tax in Norway

Who is the tax authority in Norway?

Skatteetaten — the Norwegian Tax Administration — is the principal authority, operating under the Ministry of Finance (Finansdepartementet). It administers income tax under the Skatteloven 1999, corporate tax, Merverdiavgift (MVA), excise duties, and the Folkeregisteret population register.

Tax disputes go first to Skatteklagenemnda (the Tax Appeals Board) for administrative review, then to the ordinary Norwegian courts for judicial challenge. Den Norske Revisorforening (Norwegian Auditor Association) regulates state-authorised public accountants (statsautoriserte revisorer). Regnskap Norge regulates authorised accountants.

The taxpayer-facing portal is skatteetaten.no, where filers manage their Skattemelding via the Mine sider self-service environment. Tolletaten (the Norwegian Customs Administration) handles customs and excise separately.

What is the tax year and when are returns due?

Norway's tax year matches the calendar year (1 January to 31 December). Employers withhold preliminary tax (forskuddstrekk) monthly throughout the year.

Skatteetaten pre-populates the Skattemelding (personal tax return) from third-party reporting and makes it available in early April. The filing deadline for individuals is 30 April; extensions to 31 May are routinely granted via Mine sider. Silent acceptance applies: if no amendments are submitted, the pre-populated return becomes the assessed return automatically.

Companies file the Skattemelding for næringsdrivende within 6 months of fiscal year-end (30 May for calendar-year companies). Merverdiavgift returns are filed bi-monthly, with payment due by the 10th of the second month following the reporting period.

Who counts as a Norwegian tax resident?

Under section 2-1 of the Skatteloven, an individual becomes a Norwegian tax resident through either of two physical-presence tests: 183 days or more present in Norway during any 12-month period, or 270 days or more present in Norway during any 36-month period.

Cessation of residency requires a 61-days-absent rule every year over three calendar years AND no permanent dwelling available in Norway. This residency lag on emigration is the most distinctive feature of Norwegian residency law — departure alone does not end tax obligations.

Residents pay tax on worldwide income. Non-residents pay tax only on Norwegian-source income. Norway offers a simplified flat-rate 25% withholding regime (kildeskatt på lønn) for non-domiciled foreign workers on short assignments, available from the first year by election.

What are the personal income tax rates?

Norwegian personal income tax uses a dual-base system. Alminnelig inntekt (general income — broadly all income net of deductions) is taxed at a flat 22% national rate. Personinntekt (personal income — gross labour and pension income) is also subject to the graduated trinnskatt (bracket tax) stacked on top.

Social-security contributions (trygdeavgift) are levied on personal income separately:

Deep-dive: see self-employed tax in Norway for how trygdeavgift and trinnskatt stack for freelancers.

How does corporate tax work in Norway?

Norway's corporate income tax (Selskapsskatt) is 22% for general companies, in effect since 1 January 2019 following a multi-year reduction from 28%. Financial-services companies face a 25% rate under the financial-activities regime introduced in 2017.

Norway implemented the OECD Pillar Two Global Anti-Base Erosion rules via Lov om suppleringsskatt (Suppleringsskatteloven), with the Income Inclusion Rule and Domestic Top-up Tax applying from 1 January 2024 for groups with consolidated revenue above EUR 750 million. The CFC regime operates under section 10-60 of the Skatteloven. A participation-exemption regime covers qualifying intra-group dividends and capital gains.

Deep-dive: see corporate tax in Norway for the petroleum-regime mechanics and the Pillar Two domestic top-up rules.

How does MVA (VAT) work in Norway?

Merverdiavgift (MVA) is Norway's value-added tax, operating outside the EU VAT framework but broadly EU-aligned in structure. The mandatory registration threshold is NOK 50,000 of taxable revenue in any 12-month period.

Cross-border digital services supplied to Norwegian consumers by non-resident vendors above the threshold fall under the VOEC (VAT On E-Commerce) simplified scheme. Reverse charge applies for B2B cross-border services. Excise duties cover alcohol, tobacco, motor vehicles, fuel, electricity, and several environmental levies.

Deep-dive: see VAT in Norway for the VOEC registration mechanics and reverse-charge treatment.

How are cryptoassets taxed in Norway?

Skatteetaten treats cryptoassets as capital assets for tax purposes. Gains on disposal are included in alminnelig inntekt (general income) at the flat 22% rate; losses are deductible against general income.

Mining and staking rewards are taxable as ordinary income at fair market value on receipt; that value becomes the cost basis for later disposal. Activity rising to the level of næring (business) is taxable as self-employment income at progressive personal rates plus trygdeavgift.

Deep-dive: see crypto taxation in Norway for the Skatteetaten guidance on DeFi and NFT treatment.

What is Norway's treaty network?

Norway maintains approximately 95 comprehensive Double Taxation Conventions in force, covering its principal trading and investment partners. Most treaties follow the OECD Model with Norwegian reservations on the credit method and petroleum-sector taxing rights.

Norway signed and ratified the OECD Multilateral Instrument (MLI); the MLI's modifications, including the Principal Purpose Test, apply to many of Norway's covered treaties from 2020 onward. Foreign tax-credit relief is claimed under sections 16-20 to 16-29 of the Skatteloven for both individuals and corporations.

Norway is an EEA member but not an EU member. It does not benefit directly from the EU Parent-Subsidiary Directive or the Interest-Royalties Directive, but applies a number of EEA-derived tax-coordination measures.

Where does Norway sit in the Nordic OECD cohort?

Norway anchors the Nordic OECD non-EU archetype — the only Nordic country that is neither an EU member nor a eurozone member. The five Nordic countries split across two distinct tax archetypes:

The EEA vs EU distinction matters practically for cross-border groups. Norway is not bound by EU directives like the Parent-Subsidiary Directive or the Interest and Royalties Directive, but applies EEA-derived non-discrimination principles in its domestic rules. EU groups with Norwegian subsidiaries face this gap when routing intra-group dividends.

Common pitfalls and penalties in Norway

Foreign individuals and companies hit several recurring traps when operating in Norway:

When should you talk to a Norwegian Skatterådgiver / Tax-Adviser?

Many situations are straightforward with Skatteetaten's pre-populated return. Others benefit from a qualified Norwegian practitioner:

• Your income crosses the upper trinnskatt brackets (above NOK 697,150)
• You hold shares in Norwegian or foreign companies and the Aksjonærmodellen Skjermingsfradrag calculation is complex
• You are moving in or out of Norway and the 270-days-in-36-months or the cessation-lag rules apply
• You hold assets with unrealised gains above NOK 500,000 and are considering emigrating
• Your net Norwegian wealth exceeds the formueskatt threshold (NOK 1.7 million)
• You operate as self-employed (selvstendig næringsdrivende) and need to distinguish næring from hobby activity
• You received a Skatteetaten audit notice or assessment correction (endringsvedtak)
• You are an MNE group above EUR 750 million and need to assess Norwegian Pillar Two exposure
• You have crypto holdings and are unsure whether disposals or staking activity crosses the næring (business) threshold

You can find vetted Norwegian practitioners through the directory below.

This page is general information. It is not personal guidance for your specific situation. Tax rules change. Always check current figures on skatteetaten.no or with a licensed Norwegian practitioner before filing.