Your AI accountant for Norway.

Selskapsskatt (Corporate Income Tax)

Norwegian corporate income tax. A flat 22% rate applies to all taxable profits of Norwegian AS (Aksjeselskap) companies. No regional variation. Financial companies (banks, insurance) pay 25%.

Merverdiavgift — MVA (Norwegian VAT)

Norwegian value added tax. Standard rate 25%. Reduced rate 15% for food and non-alcoholic beverages (not restaurant meals). Low rate 12% for passenger transport, hotel accommodation, cinema, and sport events. Registration threshold NOK 50,000/year.

Aksjeselskap — AS (Private Limited Company)

Norwegian private limited company. The most common business structure for active trading. Minimum share capital NOK 30,000. Registered with Brønnøysundregistrene (BRREG). Shareholders have limited liability — personal assets are protected.

Arbeidsgiveravgift (Employer Payroll Tax)

Norwegian employer's social security contribution. National rate 14.1% on gross wages. Significantly reduced rates in northern and remote regions (zone 1a to zone 5) designed to encourage employment in less-populated areas. Paid by the employer, not the employee.

Personskatt (Personal Income Tax)

Norwegian personal income tax system. Flat 22% ordinary income tax on net income, plus trinnskatt (bracket tax) on gross income up to 17.6%, plus 7.9% trygdeavgift (national insurance) on earned income. Total marginal rate on highest earners can exceed 47%.

Fritaksmetoden (Participation Exemption)

Norwegian participation exemption. Dividends and capital gains between qualifying Norwegian and EEA companies are 97% exempt from tax (3% included at 22% = effective 0.66% tax). Prevents cascade taxation in corporate groups. Does not apply to non-EEA companies in low-tax jurisdictions.

Partially deductible. The standard deduction is NOK 2,000 per year. Actual costs can be claimed if a dedicated room is used exclusively for business, calculated by square metres and usage. For AS owners, the company can pay rent to the owner at arm's length. Skatteetaten scrutinises home office claims heavily.

Fully deductible. All employment costs are deductible including gross wages, arbeidsgiveravgift (14.1% employer payroll tax), holiday pay (feriepenger, minimum 10.2%), mandatory pension contributions (OTP, minimum 2%), and any employer sick pay top-ups.

Company car costs are fully deductible by the AS. However, personal use creates a taxable benefit (fordel) for the employee — calculated at 30% of list price up to NOK 351,700, then 20% above. For electric vehicles (EVs), a reduced benefit applies: 20% of list price up to NOK 351,700 threshold.

External entertainment (restaurants, client events, sports tickets for clients) is 0% deductible in Norway. Norway has one of the strictest rules in Europe — a total disallowance for representasjon. Internal staff social events are partially deductible: NOK 733 per employee per event (2025), capped at 2 events per year.

Fully deductible. Fees paid to regnskapsfører (accountant/bookkeeper), advokat (lawyer), revisor (auditor), management consultant, and other professional advisers are ordinary business expenses deductible against company income.

Fully deductible. External office rent, coworking memberships, and commercial premises costs are ordinary business expenses. The deduction covers rent, utilities, cleaning, and other occupancy costs if they are documented and incurred for business purposes.