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% from 2024). The standard VAT rate is 25%. Estimated tax payments are due on February 15 and April 15. The tax return deadline is end of May (April for petroleum). EATR/EMTR data is not available.
Norway Tax Brief
Time of Update 4/05/2026
Norway Corporate Income Tax (CIT)
General 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.
CIT Estimated Payment Due Date:
February 15 and April 15.
Norway Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Norway Value-Added Tax (VAT)
General VAT Rate:
25
Learn More
Norway Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Norway Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
23.11%
Additional info
Quick Navigation
TKEG Expat Norway Corporate Tax Guide
Norway Corporate Income Tax (CIT)
Norway Personal Income Tax (PIT)
Norway Capital Gains Tax (CGT）
Norway Value-Added Tax (VAT)
Norway Property Taxes
1.
Norway Corporate Income Tax (CIT)
The corporate income tax (CIT) rate in Norway is set at 22%, with an elevated rate of 25% for specific companies operating within the financial sector. CIT returns are due at the end of May following the financial year, except for companies under the petroleum tax regime, where they must file by the end of April. Any tax arrears must be paid within three weeks of the public tax assessment. Additionally, estimated tax payments are due on 15 February and 15 April in the year following the income year.
Special Tax Regimes
Petroleum: Income from upstream petroleum activity is subject to a marginal tax rate of 78% (22% CIT + 56% special tax).
Hydropower: Income from hydropower production is subject to a marginal tax rate of 67% (22% CIT + 57.7% resource rent tax).
Onshore Wind: Income from onshore wind power production is subject to an effective marginal tax rate of 47% (22% CIT + 25% resource rent tax), applicable from 1 January 2024.
Special Tax Regimes
Petroleum: Income from upstream petroleum activity is subject to a marginal tax rate of 78% (22% CIT + 56% special tax).
Hydropower: Income from hydropower production is subject to a marginal tax rate of 67% (22% CIT + 57.7% resource rent tax).
Onshore Wind: Income from onshore wind power production is subject to an effective marginal tax rate of 47% (22% CIT + 25% resource rent tax), applicable from 1 January 2024.
References
https://taxsummaries.pwc.com/norway/corporate/other-taxes
2.
Norway Personal Income Tax (PIT)
Personal income tax (PIT) in Norway reaches a headline rate of 47.4%. Taxpayers must file their PIT returns by 30 April. If assessed taxes exceed the amounts withheld or paid as advance taxes, the difference is payable in two equal installments. The due dates depend on when the taxpayer receives their tax assessment, typically by 20 August and 24 September or three and eight weeks after the assessment notice. Advance tax is paid in four equal installments: 15 March, 15 May, 15 September, and 15 November.
References
https://taxsummaries.pwc.com/norway/corporate/other-taxes
3.
Norway Capital Gains Tax (CGT）
In Norway, capital gains tax for corporate entities is imposed at a rate of 22%, while individuals face a higher rate of 37.84% on their capital gains. The taxation of capital gains follows the same basic principles as those for regular taxable income.
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