Impostos a Noruega

Company Tax

22%

Tax Rate For Foreign Companies

Norwegian resident companies are taxed on their worldwide income, whereas non-resident companies are liable for corporate income tax when engaged in a business that is conducted in or managed from Norway.
There is no branch profit tax or other repatriation taxes in Norway. However, transferring assets and/or liabilities from a permanent establishment (PE) in Norway to the head office or another foreign PE of the same company may trigger exit taxation. Additionally, the transfer of assets to another corporate entity is subject to regular taxation.

Capital Gains Taxation

Capital gains derived from the sale of depreciable and non-depreciable business assets, immovable property and securities are included in income for corporate tax purposes and taxed at a flat rate of 22%.
Gains from the sale of securities are included in taxable income and are subject to an effective tax rate of 37.84%.
Gains resulting from real estate transactions are taxed, regardless of whether they are incurred in connection with business activity.

Capital gains earned by a resident company from the disposal of shares in another resident or EEA resident company are tax-exempt. For gains from shares in a company located in a low-tax EEA jurisdiction, the exemption applies only if substantial business activities are conducted there. Additionally, capital gains from shares in a non-EEA resident company are tax-exempt if the resident company has held at least 10% of the shares and voting rights for a minimum of two years, provided the foreign company is not in a low-tax jurisdiction.

Main Allowable Deductions and Tax Credits

Ordinary business expenses are generally deductible: research expenditure, depreciation (it is mandatory to capitalise an asset that has a value of NOK 30,000 or higher and has an economic life of at least three years), social security payments, losses as well as interest and royalty payments. In general, start-up expenses are deductible, provided that the costs are borne by the company. Donations to certain charitable institutions are tax-deductible (capped at NOK 25,000, with a minimum donation of NOK 500 per charity).
Royalties and service fees paid to related foreign companies are fully deductible if they meet the arm’s-length principle. Entertainment expenses and anticipated losses, as well as fines and penalties, are non-deductible.
Real estate tax and foreign income and capital taxes paid are deductible from the corporate income. Bad debts are tax-deductible when they are clearly irrecoverable or realised and sufficiently connected to the business. Acquired goodwill may be amortised according to the declining-balance method at a maximum of 20% per annum.

Losses may be carried forward indefinitely. Carryback of losses is permitted for losses incurred in the year of ceasing business (up to two years).

Other Corporate Taxes

Other taxes include CO2 tax (calculated on petroleum that is flared and on natural gas emitted into the air and on installations used for production or transportation of petroleum), petroleum revenue tax, stamp duty on the deed of transfer of ownership (2.5%) and real estate tax (ranges from 0.1% to 0.7% of the estimated value of the property, generally lower than the market value, across municipalities).

Social security contributions paid by the employer vary by region, from 0% to 14.1%. An additional employer’s contribution of 5% is imposed on wages exceeding NOK 850,000. Specific rates (a maximum of 11%) apply to income from self-employment and remuneration for work performed by partners in partnerships.

Entities within the financial services sector are generally subject to a special payroll tax. This tax is set at a rate of 5% and is calculated based on the wage base. Companies where employees spend more than 30% of their time on VAT-exempt financial services are subject to this tax.

Some institutional holders - including mutual insurance companies, taxable pension funds, self-owned finance institutions, savings banks, co-operatives, and mortgage credit associations - pay a 0.3% net wealth tax.

In certain cases, an exit tax calculated by reference to the accrued but unrealised gains at the time of migration is levied at a rate of 22% upon the migration of assets or liabilities. Exit tax rules now encompass transfers of shares to individuals tax-resident or domiciled outside Norway, effective December 3, 2023.

A NOK 0.013 per kWh natural resource tax applies to hydropower activities, based on one-seventh of the produced kWh for the income year in question and the six previous years.
Power production is subject to an excise duty (often called “high-price contribution”). The duty is calculated on the average price of electricity per month in excess of NOK 0.70 per kWh at a rate of 23%.

Effective January 1, 2024, Norway has implemented a resource rent tax on onshore wind power production. This means that the net income from wind power production is subject to both the standard corporate income tax (CIT) rate of 22% and an additional 25% resource rent tax, resulting in an overall effective marginal tax rate of 47%.
Furthermore, a resource rent tax on aquaculture was approved by Parliament in May 2023. This 25% tax applies to the production of salmon, trout, and rainbow trout during the sea phase, resulting in a marginal tax rate of 47%. A tax-free allowance of NOK 70 million is granted at the corporate group level, exempting the smallest companies from this tax. The group definition includes companies with decisive influence over another enterprise by agreement. The tax-free allowance of NOK 70 million is adjusted by the 22% CIT rate, resulting in a net allowance of NOK 54.6 million.

Other Domestic Resources

Norwegian Tax Administration - Skatteetaten

Tax Rate

Allowable Deductions and Tax Credits

General business expenses, losses incurred from the sale of securities and interest paid on debts are deductible. A personal deduction of NOK 88,250 (2024) is allowed for municipal taxation purposes (known as "personfradrag"). Charitable contributions to certain non-profit organisations are deductible up to NOK 25,000. Union dues are also deductible (capped at NOK 8,000). Both employers' and employees' contributions to various pension schemes may be deductible when certain conditions are respected. A loss or deficit arising during a business activity is generally deductible from other income in the year in which it occurs.

Instead of claiming actual expenses, taxpayers can opt for a standard deduction called the minimum deduction, intended to cover typical employment-related expenses. Taxpayers can choose to claim actual expenses if they exceed the minimum deduction. The minimum deduction, which can be claimed even without incurring the covered expenses, is 46% of the basis, with a maximum of NOK 109,850 and a minimum of NOK 4,000. It excludes additional expenses from living away from home, interest payments, work-related travel, and union dues, as well as pension contributions and alimony, which can be deducted separately.

Special Expatriate Tax Regime

Residents are subject to taxation on worldwide income while non-residents are taxed on Norwegian-source income.
Generally, non-resident individuals are not entitled to a foreign tax credit.

A PAYE scheme applies to limited tax-liable non-resident workers who have a salary below bracket tax level 3 (NOK 670,000 in FY 2024), with a flat 25% rate (including 7.8% social security contributions). Where PAYE applies, deductions are not applicable.
A special tax rate applies to foreign artists and athletes (15% - "Foreign Artist Tax Act"). Social security exemptions are also provided for qualifying foreign citizens with short-term employment in Norway.
Foreigners who become tax residents are entitled to a standard deduction of 10% of taxable salary, limited to NOK 40,000 for the first two tax assessments. In general, this standard deduction replaces all other deductions except the personal deduction and the minimum deduction. Please note that from 2019 this deduction is limited to foreign seafarers and shelf workers only.
For further details, refer to the Norwegian Tax Administration website.