Europe · Tax guide

Norway

Norway taxes company profits at 22%, charges VAT (MVA) at 25%, levies employer's national insurance at up to 14.1%, depending on the region, and applies the global minimum tax. Taxes are administered by the Norwegian Tax Administration (Skatteetaten).

Updated 1 October 2026 · 10 of 10 figures checked against official sources

Check your obligations

At a glance

Corporate income tax
22%

Special rates for petroleum and hydropower

VAT (MVA)
25%

Reduced rates 15% and 12%

VAT registration
NOK 50,000

Turnover over 12 months

Employer's national insurance
up to 14.1%, depending on the region

On salaries

Withholding on dividends
25%

Before treaty relief

Global minimum tax
15%

Groups with revenue of €750 million or more

Corporate income tax

Companies pay 22%; petroleum and hydropower businesses pay special additional taxes. Advance tax is paid in two instalments and the return is filed by the end of May.

VAT (MVA)

VAT is charged at 25%, with reduced rates of 15% and 12% for food, and passenger transport and accommodation. Registration is required once taxable turnover reaches NOK 50,000 over twelve months; returns are every two months for most businesses.

Employers

Employers withhold tax from salaries and pay employer's national insurance contributions of up to 14.1%, depending on the region — lower rates apply in rural regions — reported monthly through the A-melding.

Withholding tax

  • Dividends: 25%, reduced by treaty; companies in the EEA are often exempt.
  • Interest, royalties and certain leases paid to related companies in low-tax countries: 15%.

Property, transfer pricing and the global minimum tax

Transfers of real property carry document duty of 2.5%.

Related-party transactions must be at arm's length. Groups with revenue of €750 million or more are subject to the global minimum tax at 15%.

Key dates

  • Every two monthsVAT return
  • By the 5th of each monthA-melding (payroll report)
  • End of MayCorporate tax return

Figures and sources

10 figures
  • Corporate income tax rate22%
    Skatteloven · § 2-36
    Checked against the official source
  • VAT (MVA) standard rate25%
    Merverdiavgiftsloven · § 5-1
    Checked against the official source
  • Employer's national insurance contributions (arbeidsgiveravgift)up to 14.1%, depending on the region
    Folketrygdloven; Stortinget's annual tax decision
    Checked against the official source
  • VAT reduced rates15% and 12%
    Merverdiavgiftsloven · §§ 5-2, 5-3
    Checked against the official source
  • Taxable turnover over 12 months at which VAT registration is requiredNOK 50,000
    Merverdiavgiftsloven · § 2-1
    Checked against the official source
  • Withholding tax on dividends (before treaty relief; EEA companies often exempt)25%
    Skatteloven · § 10-13
    Checked against the official source
  • Global minimum tax rate15%
    Lov om supplerende skatt (2024)
    Checked against the official source
  • Group revenue for the global minimum tax€750 million
    Lov om supplerende skatt (2024) · § 1-2
    Checked against the official source
  • Withholding tax on interest, royalties and leases paid to related companies in low-tax countries15%
    Skatteloven · § 10-80
    Checked against the official source
  • Document duty on transfers of real property2.5%
    Stortinget's decision on document duty
    Checked against the official source

Indicative only. This assessment is a high-level overview of tax obligations in Norway based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a Norwegian state-authorised accountant or tax adviser before making compliance decisions.