Norway Corporate income tax rate
Norway Corporate income tax rate is 22 percent, in force since 1 Jan 2019. It was 23 percent before that. Last checked against the official source on 31 Jul 2026.
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.
Compare corporate tax rate across all 34 European countries →
| 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 | 2026-07-31 |
| 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 once a year under the 2016-2019 tax reform: 25% (2016), 24% (2017), 23% (2018), 22% from 2019 - per Skatteetaten's own year-by-year rate table, re-read 2026-07-31. An earlier version of this note put 24% in 2018; that was wrong, 24% was 2017). 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).
Earlier values
| From | Value | Source |
|---|---|---|
| 2018-01-01 | 23 | Skatteetaten - Rates: tax on general income (alminnelig… |
| 2017-01-01 | 24 | Skatteetaten - Rates: tax on general income (alminnelig… |
| 2016-01-01 | 25 | Skatteetaten - Rates: tax on general income (alminnelig… |
Get it programmatically
curl https://euroref.dev/v1/no/corporate-tax
# $0.005 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: Norges Bank policy rate (styringsrenten) · Statutory late-payment interest (forsinkelsesrente) · MVA (merverdiavgift) standard rate · VAT registration threshold · General statutory minimum wage (none — structural null) · Public holidays · CPI inflation (year-on-year) · Withholding tax rates · Personal income tax · Statutory social-insurance contributions · Norges Bank exchange rates
The same figure elsewhere: Poland · Portugal · Romania · Serbia · Slovakia · all 34