Corporate Tax Comparison

Cyprus vs Norway

Compare Cyprus and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Cyprus: 4/05/2026 · Norway: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Cyprus

Norway

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Cyprus: 4/05/2026 · Norway: 4/05/2026

Corporate Income Tax (CIT)

Cyprus

Norway

General CIT Rate:

12.5

General CIT Rate:

22 (25% of some companies in the financial sector).

CIT Return Due Date:

Tax due on March 31 of the second year after the calendar year.

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:

The relevant tax is due on August 1 of the year following the calendar year.

CIT Payment Due Date:

Tax arrears must be paid within three weeks after the assessment is announced.

CIT Estimated Payment Due Date:

Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.

CIT Estimated Payment Due Date:

February 15 and April 15.

Withholding Tax (WHT)

Cyprus

Norway

Resident Withholding Tax (Dividend/Interest/Royalty):

0/17/0

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Cyprus

Norway

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Cyprus

Norway

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Cyprus

Norway

Composite Effective Average Tax Rate:

11.4%

Composite Effective Average Tax Rate:

21.41%

Composite Effective Marginal Tax Rate:

5.92%

Composite Effective Marginal Tax Rate:

23.11%

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