Norway corporate tax rate
Standard/headline corporate income tax rate (selskapsskatt) on resident company net profits, levied on alminnelig inntekt at the flat ordinary-income rate under the Skatteloven and the Stortinget's annual tax resolution (Stortingets skattevedtak). Administered by Skatteetaten.
| Current value | 22 percent |
|---|---|
| In force from | 2019-01-01 |
| Official source | Skatteetaten — Rates: tax on general income (alminnelig inntekt) is 22% for 2026; the corporate income tax rate equals this ordinary-income rate for companies. |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
The ordinary corporate rate is a flat 22% on net taxable income and has stood at 22% since 1 Jan 2019 (stepped down from 24% in 2018 and 25% earlier as part of the 2016-2019 tax reform). Special regimes (NOTES ONLY, not the headline): (1) PETROLEUM — upstream oil and gas activity on the Norwegian continental shelf pays the 22% ordinary tax PLUS a 56% special petroleum tax (særskatt), a combined marginal 78%, under the Petroleumsskatteloven with cash-flow-based special-tax rules; (2) FINANCIAL SECTOR — banks, insurers and other finance undertakings pay a higher 25% corporate rate (finansskatt regime), historically paired with an extra employer-side financial-activities tax on wages. These are sector overrides, not the general rate. The 22% general-income rate is also the base layer of personal ordinary-income tax (see income-tax). A reduced 18.5% general-income rate applies to residents of the Troms and Finnmark tiltakssonen (action zone).
Get it programmatically
curl https://euroref.dev/v1/no/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/no/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/no/corporate-taxOther Norway series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · official exchange rates