Norway

Accounting and tax skills

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11 skills

Individual Residence in Norway

Norway Cross-BorderTax year 2026

Norwegian tax residence of individuals for income year 2026: arrival, emigration and the cross-border consequences. Covers the 183 days in 12 months and 270 days in 36 months presence tests in skatteloven § 2-1, when residence starts, emigration under the 61-day and no-home conditions, the three-year tail for people resident ten years or more, the home and family definitions and the five-year holiday-home exception, wealth tax liability on 31 December, global versus limited liability (§ 2-3), the one-year foreign work relief, the foreign tax credit, the exit tax on shares above NOK 3 million with 12-year deferral, treaty residence, return deadlines and additional tax.

Not yet approved

Built from the law

Social Contributions in Norway

Norway PayrollTax year 2026

Norwegian social contributions for income year 2026: the national insurance contribution (trygdeavgift) paid by employees, pensioners and the self-employed, and the employer's national insurance contribution (arbeidsgiveravgift) and financial tax on pay. It covers membership of the National Insurance Scheme, the three contribution rates (5.1%, 7.6% and 10.8%), the NOK 99,650 lower limit and the 25% phase-in limit applied once to total personal income, sole proprietors (enkeltpersonforetak) and their calculated personal income, the seven employer zones from 14.1% to 0%, the NOK 850,000 allowance, sector rules, private households, payment dates, fines and cross-border coverage.

Not yet approved

Built from the law

Norway To Switzerland Wealth Tax Exit

Norway Cross-BorderTax year 2026

Moving from Norway to Switzerland, for income year 2026: why owners leave (wealth tax of 1.0% and 1.1% on net wealth above NOK 1,900,000, shares valued at 80%, dividends taxed at an effective 37.84%), the new three-year wealth tax deferral, the three-year residence tail for people resident ten years or more (61 days and no dwelling), the exit tax on shares under skatteloven § 10-70 (NOK 3,000,000 threshold, 12-year deferral, the 0.7 dividend rule, return within 12 years cancels it, no loss deduction on a move outside the EEA), what stays Norwegian under the Norway-Switzerland treaty (15% dividend tax, real estate, the five-year rule for holdings over 25%, company residence), and the Swiss landing (lump-sum taxation with a CHF 435,000 federal minimum and the treaty rule that forces the modified version). Trigger phrases: move from Norway to Switzerland, utflyttingsskatt, exit tax Norway, Norway Switzerland tax treaty, Pauschalbesteuerung Norway.

Not yet approved

Built from the law

Tax Overview in Norway

NorwayTax year 2026

Overview of the Norwegian tax system for income year 2026: the tax authority (Skatteetaten), the calendar tax year, residence and the 183 and 270 day tests, the 22% tax on ordinary income, bracket tax (trinnskatt) in five steps, national insurance contributions, the personal allowance and minimum deduction, tax on dividends and share gains (upward adjustment factor 1.72), net wealth tax (1.0% and 1.1% above NOK 1,900,000) and the new wealth tax deferral, corporate tax at 22% (25% for the financial sector), withholding tax on dividends, employer contributions, VAT rates and registration, and the main filing and payment dates. Trigger phrases: Norway tax overview, how does tax work in Norway, Norwegian tax rates 2026, formuesskatt, trinnskatt 2026, skattemelding deadline. Out of scope, see the domain skills: no-income-tax, no-capital-gains, no-corporate-income-tax, no-social-contributions, no-employer-payroll, norway-mva, no-vat-return, no-individual-residence, no-transfer-pricing, no-company-formation.

Not yet approved

Built from the law

Employer Payroll in Norway

Norway PayrollTax year 2026

Norway employer payroll for income year 2026: an employer paying wages in Norway. Covers the tax card (skattekort) and the duty to fetch it before each pay run, table versus percentage deduction, the 50% and 30% rates when no card is available, the NOK 100,000 exemption card (frikort), the holiday-pay and pre-Christmas withholding breaks, the 25% PAYE source tax for foreign workers, payment of withheld tax by the first working day after payday (new from 2026, the tax deduction account is gone), the a-melding by the 5th, employer national insurance contributions (arbeidsgiveravgift) by zone, 14.1% to 0%, paid every two months, the zone Ia NOK 850,000 allowance, coercive fines and liability for unpaid withholding.

Not yet approved

Built from the law

Income Tax in Norway

Norway Income TaxTax year 2026

Norwegian personal income tax for income year 2026 (the calendar year, filed in 2027). It covers who is taxed in Norway, the 22% tax on ordinary income (18.5% in Finnmark and seven Nord-Troms municipalities), the five-step bracket tax (trinnskatt) on personal income, the national insurance contribution as it sits on the same base, the NOK 114,540 personal allowance, the 46% and 40% minimum deductions, the pension tax credit, the low-income limitation, the selected-youth work deduction, sole proprietors (enkeltpersonforetak) and calculated personal income, depreciation, wealth tax, returns, advance tax, enforcement fines and additional tax.

Not yet approved

Built from the law

Company Formation in Norway

Norway Company FormationTax year 2026

Company formation and entity choice in Norway for 2026. Covers the private limited company (aksjeselskap, AS) with minimum share capital of NOK 30,000, the public limited company (ASA) with NOK 1,000,000, the sole proprietorship (enkeltpersonforetak, ENK), partnerships and the Norwegian-registered foreign business (NUF); the memorandum of association, paying in and confirming share capital, the three-month registration deadline and the Brønnøysund fees (NOK 6,825 digital for an AS); the residence rule for the general manager and board; tax residence of companies from 2026; VAT registration above NOK 50,000; the annual general meeting, annual accounts by 31 July and the late filing penalty; the audit exemption thresholds; and the company tax return by 31 May. Trigger phrases: start a company in Norway, stifte AS, aksjekapital, Foretaksregisteret, Samordnet registermelding, NUF registration, revisjonsplikt, årsregnskap frist. Out of scope: no-corporate-income-tax, no-income-tax, no-employer-payroll, norway-mva, no-tax-overview.

Not yet approved

Built from the law

Transfer Pricing in Norway

Norway Transfer PricingTax year 2026

Norwegian transfer pricing for income year 2026: companies and permanent establishments that deal with related parties. Covers the arm's length rule in skatteloven § 13-1 (including the reversed burden of proof for counterparties outside the EEA), the controlled-transaction statement filed with the tax return and the written documentation duty in skatteforvaltningsloven § 8-11 (the 50% related-party test, the NOK 10 million transactions / NOK 25 million balances exemption, the 250 employees / NOK 400 million sales / NOK 350 million balance sheet small-group exemption, 45 days to produce documentation, ten-year retention), the documentation contents in the regulation, country-by- country reporting at NOK 6.5 billion, additional tax of 20% plus 20% or 40%, coercive fines and the five-year change window.

Not yet approved

Built from the law

Corporate Income Tax in Norway

Norway Corporate TaxTax year 2026

Corporate income tax (skatt på alminnelig inntekt for selskaper) in Norway for income year 2026. Covers who is taxable (AS, ASA and other companies, resident by incorporation or effective management from 2026), the 22% rate and the 25% rate for companies that pay financial-sector tax on wages, the petroleum special tax and resource rent tax rates, the participation exemption (fritaksmetoden) with its 3% rule, the interest limitation rule, depreciation groups, loss carry-forward, group contributions, the 31 May return, advance tax on 15 February and 15 April, withholding tax on dividends, interest and royalties, company exit taxation, and penalties. Trigger phrases: Norway corporate tax, selskapsskatt, skattemelding for AS, fritaksmetoden, rentebegrensning, kildeskatt på utbytte, forskuddsskatt AS, Norwegian company tax return. Out of scope: transfer pricing (no-transfer-pricing), payroll and contributions (no-employer-payroll, no-social-contributions), shareholder tax (no-capital-gains, no-income-tax), VAT (norway-mva, no-vat-return).

Not yet approved

Built from the law

VAT Return in Norway

Norway VAT / GSTTax year 2026

Norwegian VAT (merverdiavgift, MVA) for 2026: registration, rates, deductions and the VAT return (skattemelding for merverdiavgift). It covers the NOK 50,000 registration limit (NOK 140,000 for charities, NOK 3 million for sports tickets), pre-registration, the 25% standard rate and the 15%, 12% and 11.11% reduced rates, exempt and zero-rated supplies, input VAT and the blocked items (entertainment, serving, passenger cars, staff benefits), the NOK 10,000 bank-payment rule, two-monthly and annual periods and their deadlines, imports, remote services bought from abroad, VOEC for low-value goods, corrections, enforcement fines, additional tax and interest. Norway is in the EEA but not the EU: there are no intra-community supplies.

Not yet approved

Built from the law