Tax and compliance for a business in Norway

General information, not financial, legal, or tax advice. Verify current terms and eligibility with the provider before applying.

A business in Norway generally pays corporate income tax at a general rate of 22 percent, registers for value added tax once VAT liable sales pass NOK 50,000 over a 12 month period, reports payroll through the a melding, and files annual accounts where it has an accounting obligation. These figures are current as of 30 April 2026. Tax rules are detailed and change, so confirm your own position with the Norwegian Tax Administration or a qualified adviser. This page is information, not tax advice.

The main taxes a Norwegian business deals with

Norwegian business taxation is administered mainly by the Norwegian Tax Administration, known as Skatteetaten, with most filings made through the Altinn portal. The four areas most businesses encounter are corporate income tax on profit, value added tax on sales, payroll reporting for any employees, and the annual accounts and tax return.

Corporate income tax

The general corporate income tax rate is 22 percent as of 30 April 2026, and the 2026 budget maintained that rate rather than changing it. Certain entities in the financial sector are taxed at a higher rate of 25 percent. A private limited company, an aksjeselskap, is taxed as a separate entity, while a sole proprietorship is taxed in the hands of the owner. Confirm which rules apply to your structure.

Value added tax

Value added tax, known locally as merverdiavgift or MVA, becomes a registration obligation once VAT liable sales and withdrawals exceed NOK 50,000 over a 12 month period. The threshold is NOK 140,000 for charitable and benevolent institutions. The standard rate is 25 percent as of 30 April 2026, with reduced rates that apply to some goods and services such as food and certain transport. Once registered you charge VAT, reclaim VAT on eligible purchases, and file VAT returns through Altinn.

Payroll and ongoing reporting

If you employ people you report salaries, withholding tax, and employer national insurance contributions through the a melding, a combined report submitted regularly through Altinn. You also handle advance tax for the company across the year. Keep your accounting records in order, since they feed both the VAT returns and the annual figures.

Annual accounts and the tax return

Companies with an accounting obligation file annual accounts with the Register of Company Accounts, which sits within the Brønnøysund Register Centre, and submit a tax return to the Tax Administration. Deadlines and the exact obligations depend on the entity type and size, so confirm what applies to you and keep documents current.

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Questions about tax and compliance in Norway

What is the corporate income tax rate in Norway?

The general corporate income tax rate is 22 percent as of 30 April 2026, and the 2026 budget maintained that rate. Certain financial sector entities are taxed at a higher rate of 25 percent. Confirm your position with the Norwegian Tax Administration or an adviser.

When must a business register for value added tax in Norway?

A business must register in the VAT Register once value added tax liable sales and withdrawals exceed NOK 50,000 over a 12 month period. The threshold is NOK 140,000 for charitable and benevolent institutions. The standard VAT rate is 25 percent as of 30 April 2026, with reduced rates for some goods and services. Verify the current figures with the Tax Administration.

How is payroll reported in Norway?

Employers report salaries, withholding tax, and employer contributions through the a melding, a combined report submitted regularly through Altinn. Confirm the current schedule and obligations with the Tax Administration.

Do Norwegian companies file annual accounts?

Companies with an accounting obligation file annual accounts with the Register of Company Accounts, which is part of the Brønnøysund Register Centre, and file a tax return with the Tax Administration. Confirm whether your entity has the obligation and the current deadlines.

Fees, features, and eligibility change and vary by region. This page was last reviewed on 30 April 2026. Confirm current terms with the provider before applying.