Norway Capital Gains Tax
Norway capital gains tax: 22% rate, shield deduction (skjermingsfradrag) on shares, shareholder model, exit tax. Trigger on: "Norway CGT", "capital gains Norway", "Norway 22% capital gains", "skjermingsfradrag", "shareholder model Norway", "sell shares Norway", "Norway aksjer skatt", "Norway exit…
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Key facts — Norway, 2025
| Item | Value |
|---|---|
| CGT rate | 22% flat (ordinary income rate) |
| Shares: shield deduction | Yes — skjermingsfradrag reduces taxable gain |
| Legislation | Skatteloven (§10-30 to §10-37 for shares) |
| Tax authority | Skatteetaten (skatteetaten.no) |
The full rule
Quick reference
| Item | Value |
|---|---|
| CGT rate | 22% flat (ordinary income rate) |
| Shares: shield deduction | Yes — skjermingsfradrag reduces taxable gain |
| Legislation | Skatteloven (§10-30 to §10-37 for shares) |
| Tax authority | Skatteetaten (skatteetaten.no) |
Real property
Gains from sale of primary residence are exempt if:
- You have owned the property for at least 1 year, AND
- You have used it as your primary residence for at least 1 of the last 2 years
Gains from other real property (rental, holiday property): taxed at 22%.
Exit tax
When a Norwegian tax resident emigrates and holds shares with unrealised gains exceeding NOK 500,000, Norway may impose an exit tax on those gains.
- Exit tax is assessed on departure
- Payment can be deferred if moving to an EEA country (must post security)
- Deferred tax becomes due after 12 years or if shares are sold
Sources
- Skatteloven, §10-30 to §10-37 (shareholder model)
- Skatteetaten: skatteetaten.no/en/person/taxes/get-the-taxes-right/shares-and-securities
Working paper only. The shield deduction calculation requires the annual rates published by Skatteetaten. Have a qualified Norwegian tax adviser (autorisert regnskapsfører / skatterådgiver) review.
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More Norway tax skills
Other Norway computations in the OpenAccountants library.