Norway Withholding tax rates
Norway Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Norway levies on payments to non-residents - dividends generally, and interest/royalties/lease payments only when paid to related companies in low-tax jurisdictions - each at its domestic statutory rate before any double-tax agreement relief. Administered by the Norwegian Tax Administration (Skatteetaten).
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| Current value | structured — see the API |
|---|---|
| In force from | 2021-07-01 |
| Official source | Skatteetaten, per-topic English pages: 'As a rule, Norwegian companies deduct 25 percent withholding tax on share dividends'; 'Withholding tax applies to interest, royalties and lease payments that go from a Norwegian company or branch to foreign related entities in low-tax jurisdictions. The withholding tax rate is 15 percent.' |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Norway withholds 25% on dividends generally, but on interest and royalties ONLY in a targeted anti-profit-shifting case (related entities in low-tax jurisdictions, at 15%); ordinary interest and royalties to non-residents carry no Norwegian withholding at all. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Treaties commonly reduce the dividend rate to 0-15%, and domestic law exempts dividends to corporate shareholders genuinely established and carrying on genuine economic activity in the EEA (participation-exemption method); the same genuine-establishment EEA test switches off the 15% interest/royalty charge. Norway is in the EEA but NOT the EU, so the Parent-Subsidiary and Interest-Royalties Directives do not apply as such. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. The 25% dividend rate is fixed annually by the Storting's tax resolution (Stortingets skattevedtak) under the Tax Act (skatteloven) section 10-13; 25% has been the resolved rate for many years but it is formally an annual decision. The series effective_from is 1 July 2021, when the 15% withholding on interest and royalties to related low-tax-jurisdiction entities took effect (extended to leases of ships and physical assets from 1 October 2021).
Get it programmatically
curl https://euroref.dev/v1/no/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/no/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/no/withholding-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) · Corporate income tax rate · Personal income tax · Statutory social-insurance contributions · Norges Bank exchange rates
The same figure elsewhere: Poland · Portugal · Romania · Serbia · Slovakia · all 34