Source-cited draft: corporate income tax for Norway (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Standard corporate income tax rate
22Tax Act (Skatteloven) - https://taxsummaries.pwc.com/norway/corporate/taxes-on-corporate-income
Corporate income tax rate — financial sector companies
25Tax Act (Skatteloven) - https://taxsummaries.pwc.com/norway/corporate/taxes-on-corporate-income
Petroleum activities — special tax in addition to ordinary rate
Special tax of 71.8% applies to upstream petroleum income, on top of the 22% ordinary rate (effective ~78%) (approx — confirm)Petroleum Taxation Act (Petroleumsskatteloven)
Resource rent tax — aquaculture / hydropower
Additional resource rent taxes apply to large-scale hydropower and aquaculture above thresholds (confirm current rates)Tax Act (Skatteloven)
Tax base
Worldwide net profit for resident companies; accounting profit adjusted for tax rules (e.g. depreciation, non-deductible items)Tax Act (Skatteloven) - https://taxsummaries.pwc.com/norway/corporate/income-determination
Participation exemption (fritaksmetoden)
Dividends and capital gains on qualifying shares are largely exempt; 3% of exempt dividends is taxable (effective 0.66% tax), and gains on shares within the EEA are fully exemptTax Act (Skatteloven) - https://taxsummaries.pwc.com/norway/corporate/income-determination
Withholding tax on dividends to non-residents
25% (may be reduced to 0% under the participation exemption for qualifying EEA corporate shareholders, or by tax treaty)Tax Act (Skatteloven) - https://taxsummaries.pwc.com/norway/corporate/withholding-taxes
Withholding tax on interest, royalties and certain lease payments
15% on gross payments to related parties resident in low-tax jurisdictions (no WHT on ordinary interest/royalties to unrelated parties)Tax Act (Skatteloven) - https://taxsummaries.pwc.com/norway/corporate/withholding-taxes
Corporate tax return filing deadline
31 May following the income year (electronic submission via Altinn)Tax Administration Act (Skatteforvaltningsloven) - https://www.skatteetaten.no/en/business-and-organisation/start-and-run/deadlines-certificates-and-accounting/deadlines-and-tasks/
Corporate advance tax payment
Advance tax paid in two instalments (15 February and 15 April) of the year after the income year (confirm instalment dates)Tax Payment Act (Skattebetalingsloven)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Norwegian resident companies are taxed at a flat rate on worldwide profits, with a higher rate for the financial sector. Withholding applies to certain cross-border payments. 2025 figures below.
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Other Norway computations in the OpenAccountants Tax Library.