Source-cited draft: company formation & entity choice for Norway (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Overview
The most common vehicle for business in Norway is the private limited company (aksjeselskap, AS). Companies register with the Brønnøysund Register Centre (Brønnøysundregistrene), typically via the Altinn portal. Figures below reflect 2025 practice.
Private limited company (Aksjeselskap, AS)
Most common form; limited liability; minimum share capital NOK 30,000 NOKPrivate Limited Liability Companies Act (Aksjeloven) — https://info.altinn.no/en/start-and-run-business/planning-starting/registration-of-the-enterprise/starting-and-registering-a-private-limited-company-as/
Public limited company (Allmennaksjeselskap, ASA)
For listed/large companies; minimum share capital NOK 1,000,000 NOK ((confirm minimum capital))Public Limited Liability Companies Act (Allmennaksjeloven)
Sole proprietorship (Enkeltpersonforetak, ENK)
Unincorporated; owner has unlimited personal liability; no minimum capitalBusiness Enterprise Registration Act (Foretaksregisterloven)
Norwegian-registered foreign enterprise (NUF)
Norwegian branch of a foreign company; no separate share capital requirementBusiness Enterprise Registration Act (Foretaksregisterloven)
Minimum share capital — AS
NOK 30,000Private Limited Liability Companies Act (Aksjeloven) — https://info.altinn.no/en/start-and-run-business/planning-starting/registration-of-the-enterprise/starting-and-registering-a-private-limited-company-as/
Board residency requirement
At least half of the board members (and the general manager) must reside in Norway or in another EEA/EU statePrivate Limited Liability Companies Act (Aksjeloven) — https://www.businessnorway.uk/business/norway-company-incorporation/
Registration authority
Brønnøysund Register Centre (Brønnøysundregistrene) — Register of Business Enterprises (Foretaksregisteret), via the Altinn portalBusiness Enterprise Registration Act (Foretaksregisterloven) — https://info.altinn.no/en/start-and-run-business/
Registration fee — AS (electronic via Altinn)
NOK 6,825Business Enterprise Registration Act (Foretaksregisterloven) — https://www.businessnorway.uk/business/norway-company-incorporation/
Incorporation timeline
Electronic registrations typically processed within about 1–2 weeks (around 14 days) once documents are signed and share capital is confirmedBusiness Enterprise Registration Act (Foretaksregisterloven) — https://www.businessnorway.uk/business/norway-company-incorporation/
Core incorporation steps
Prepare memorandum of association (stiftelsesdokument) and articles; deposit share capital in a Norwegian bank; obtain bank/auditor/lawyer confirmation; register with the Register of Business Enterprises via AltinnPrivate Limited Liability Companies Act (Aksjeloven) — https://info.altinn.no/en/start-and-run-business/
Annual accounts filing
Annual financial statements (årsregnskap) must be submitted to the Register of Company Accounts (Regnskapsregisteret); deadline generally within 6 months of year-end (31 July for calendar-year companies) ((confirm filing deadline))Accounting Act (Regnskapsloven)
Statutory audit exemption — small AS
Small private limited companies may opt out of statutory audit if below thresholds (turnover, balance sheet, and employee tests) ((confirm 2025 thresholds))Auditors Act (Revisorloven); Accounting Act (Regnskapsloven)
Annual corporate tax return
Company tax return (skattemelding for selskap) filed electronically via Altinn by 31 May following the income yearTax Administration Act (Skatteforvaltningsloven) — https://www.skatteetaten.no/en/business-and-organisation/start-and-run/deadlines-certificates-and-accounting/deadlines-and-tasks/
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