Norway Tax & Investment Guides
16 guides covering Norwegian taxation, personal income tax, corporate tax, MVA (VAT), capital gains tax, wealth tax (formuesskatt), property tax (eiendomsskatt), social security (folketrygd), and cross-border rules.
Personal Tax & Residency
Personal tax, filing, residency rules, and cross-border
Norway Cross-Border Tax Guide (PAYE, Kildeskatt, EØS, DTTs)
Norwegian cross-border taxation — foreign key employees under 25% PAYE scheme, kildeskatt 15% for artists and athletes, EØS coordination regulations, and double taxation treaties.
Norway Personal Tax Guide (Inntektsskatt, Trinnskatt, Minstefradrag, Skattekort)
Norway personal income tax (inntektsskatt) — 22% base rate, progressive trinnskatt brackets up to 8.5%, minstefradrag standard deduction, personfradrag personal allowance, and the skattekort tax deduction card system for 2026.
Norway Tax Filing Guide (Skattemeldingen, Altinn, Skatteetaten, April 30 Deadline)
filing your Norwegian tax return — skattemeldingen pre-filled return, Altinn digital portal, Skatteetaten processing, the April 30 deadline, payments, and penalties.
Norway Tax Residency Guide (183-Day Rule, 270-Day Rule, Senter for Livsinteresser)
Norwegian tax residency — the 183-day and 270-day physical presence tests, senter for livsinteresser (centre of vital interests), skatteavtale tie-breaker rules, and Skatteetaten guidance.
Wealth & Property Tax
Formuesskatt, eiendomsskatt, and inheritance tax
Norway Inheritance and Gift Tax Guide (Abolished 2014, Giver CGT on Deemed Sale, No Step-Up)
Norway inheritance and gift tax — abolished from 1 January 2014, no gift tax or inheritance tax, giver pays capital gains tax on deemed sale if gift exceeds NOK 500,000 undervalue, no step-up in cost basis for heirs, and documentation requirements for transfers.
Norway Property Tax Guide (Eiendomsskatt, Municipal Rates 0.2–0.7%, Formuesverdi, Mortgage Deduction)
Norway municipal property tax (eiendomsskatt) — rates 0.2% to 0.7% of assessed value, formuesverdi valuation methodology, mortgage interest deduction at 22%, and tax treatment of rental properties.
Norway Wealth Tax Guide (Formuesskatt, Municipal 0.3%, State 0.15%, Primary Residence Discount)
Norway wealth tax (formuesskatt) — municipal rate 0.30%, state rate 0.15%, combined 0.45% on net assets above NOK 1.7 million, primary residence 75% discount, secondary properties 10% discount, valuation rules for shares and business assets.
Investment & Savings
Capital gains, dividends, crypto, and investment income
Norway Capital Gains Tax Guide (22% on Kapitalinntekt, Shares Oppjustering, Property, Reinvestment)
Norway capital gains tax — 22% flat rate on capital gains (kapitalinntekt), no trinnskatt on gains, oppjustering factor on share gains based on holding period, property gains, and rollover relief on share-for-share exchanges.
Norway Crypto Tax Guide (22% Capital Income, Mining Rules, Skatteetaten)
Norwegian cryptocurrency taxation — 22% capital income tax on gains, mining treated as business income, no specific exemption for small transactions, Skatteetaten guidance, and reporting requirements.
Norway Investment Income Guide (Dividend 22% with Skjermingsfradrag, Interest 22%, Capital Income)
Norway taxation of investment income — dividends taxed at 22% on net amount exceeding risk-free rate (skjermingsfradrag), interest income at 22%, bank savings taxation, and the distinction between capital income (kapitalinntekt) and personal income.
Business & Corporate Tax
Corporate tax 22%, company forms, and starting a business
Norway Business Registration Guide (AS, ASA, ENK, Brønnøysundregistrene)
registering a business in Norway — AS (aksjeselskap) NOK 30,000 minimum capital, ASA (allmennaksjeselskap) NOK 1,000,000, ENK (enkeltpersonforetak) sole proprietorship, and registration with Brønnøysundregistrene.
Norway Corporate Tax Guide (22% Rate, Fritaksmetoden, Avskrivning, Tax Return)
Norway corporate income tax — flat 22% rate on profits, fritaksmetoden exemption method (97% of share gains/dividends exempt), declining balance depreciation at 20%, tax return filing through Altinn, and group contributions.
VAT & Indirect Tax
MVA 25%/15%/12%, e-commerce, intra-EU
Employment & Social Charges
Payroll tax, social contributions, and pension
Norway Pension Guide (Alderspensjon, Tjenestepensjon, IPS, Folketrygd)
the Norwegian pension system — folketrygd state pension (alderspensjon), tjenestepensjon occupational schemes, IPS individual pension savings, and retirement planning in Norway.
Norway Social Contributions Guide (Folketrygd, Arbeidsgiveravgift, Minstefradrag)
Norwegian social security contributions — folketrygd 8% employee rate, employer social security 14.1% (zone-dependent), minstefradrag standard deduction, and trygdeavgift rules.
Rental Income
Rental income tax, deductions, and rules
Tools & Calculators
Norway Salary Calculator
Lønn etter skatt 2026 — trinnskatt, folketrygd
Norway VAT Calculator
MVA 25%/15%/12% net/gross
Norway Corporate Tax Calculator
22% flat rate
Norway Capital Gains Calculator
22% on shares, property, crypto
Norway Wealth Tax Calculator
Formuesskatt 0.45%
Norway Property Tax Calculator
Eiendomsskatt 0.2-0.7%
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool