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NO
Norway
Doing Business
Norway Business Guide
Norway is one of the world’s wealthiest nations per capita, offering a stable Nordic business environment, leadership in maritime, energy, and seafood industries, and access to the EEA single market.
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Norway Business GuideNO
Norway
Corporate Income Tax
Norway Tax Brief
Norway applies a general corporate income tax rate of 22%, with 25% for certain financial companies. Special tax regimes exist: petroleum (78% marginal rate), hydropower (67%), and onshore wind (47% f…
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Norway Tax BriefGeneral CIT Rate
22 (25% of some companies in the financial sector).
CIT Return Due Date
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Payment Due Date
Tax arrears must be paid within three weeks after the assessment is announced.
Estimated Payment Due Date
February 15 and April 15.
Resident WHT (Dividend/Interest/Royalty)
Non-Resident WHT (Dividend/Interest/Royalty)
General Capital Gain Tax Rate
Capital gains are constrained by the normal corporate income tax rate.
Composite Effective Average Tax Rate
21.41%
Composite Effective Marginal Tax Rate
23.11%
NO
Norway
Value-Added Tax
Norway Norway
25%
Standard VAT for Norway
NO
Norway
Legal Entity Types
Norway AS
Aksjeselskap
AS is a legal entity in Norway, whose full name is Aksjeselskap. It is a type of limited liability company with consolidated ownership and can participate in the market publicly. According to Norwegia…
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Norway ASOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Positive
Requirements For Shareholders
At least one
Requirements For Directors
At least one
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
Negative
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
1. Starting at 30,000 Norwegian kroner.
Capital Injection Not Required
Negative
Capital Injection Requirement
1. 100% of the registered capital needs to be actually paid in before the establishment of the company.
NO
Norway
Legal Entity Types
Norway ASA
Allmennaksjeselskap
ASA is a legal entity in Norway, with the full name of Allmennaksjeselskap, belonging to the Norwegian national/territorial sphere. Its ownership is consolidated, meaning that shareholders own all the…
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Norway ASAOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Positive
Requirements For Shareholders
At least one
Requirements For Directors
At least one
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Negative
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
1,000,000 Norwegian Krone
Capital Injection Not Required
Negative
Capital Injection Requirement
N/A
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