Tax & International Structuring in Norway

Essentials guide · Partly source-checked37% of statements checked against a source19 checked against an official source0 checked against a secondary sourceChecked 2026-10-199 held back until checked against an official source6 topics include AI-written statements, not source-checkedNot yet professionally reviewed

• Profits of a private limited company are taxed at 22%.

  General income of AS companies; special regimes for petroleum, hydropower and financial activity were not reviewed.Altinn (Norwegian government business portal) · checked 2026-10-19

• Norwegian companies generally deduct 25% withholding tax on share dividends paid to foreign shareholders, who may be entitled to a reduced rate if they provide supporting documents.

  Over-deducted tax can be reclaimed by refund application.Norwegian Tax Administration (Skatteetaten) · checked 2026-10-19

• The Norwegian company paying a dividend must report and pay the withholding tax within seven days of the payment date.

  One month for companies whose shares are registered with the central securities depository.Norwegian Tax Administration (Skatteetaten) · checked 2026-10-19

• Under the exemption method, a company is generally not taxed on dividends from or gains on shares in other companies, but 3% of dividends received is taxed as ordinary income, and losses on shares are not deductible.

  Dividends within a group where 90% or more is owned are not taxed. The dividend rules also apply to companies within the EEA; the method does not apply to shares in low-tax countries outside the EEA.Norwegian Tax Administration (Skatteetaten) · checked 2026-10-19

• Innovation Norway, the State's development company, provides grants, loans and advisory support to businesses, and the SkatteFUNN scheme gives a tax deduction for approved research and development projects.

  Investment and R&D support.AI-written, not source-checked

Read the full guide: Tax, accounting and audit