Norway Corporate Income Tax

Corporate income tax rates and base

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.

• Standard corporate income tax rate — 22 percent (Tax Act (Skatteloven) - https://taxsummaries.pwc.com/norway/corporate/taxes-on-corporate-income)
• Corporate income tax rate — financial sector companies — 25 percent (Tax 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) percent (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 exempt percent (Tax 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) percent (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) percent (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))