Norway Withholding tax rates
Norway Withholding tax rates: no single figure applies. The 3 withholding taxes held run from 15% to 25%, cited to 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.', in force since 1 Jul 2021. Last checked against the official source on 10 Aug 2026.
Official source: Skatteetaten, per-topic English pages · Last checked 2026-08-10 · source fingerprint
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 | 15–25% across 3 withholding taxes — no single rate |
|---|---|
| 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