Facts
- Combined corporate income tax rate
- 22.0 % (2023)
- Top statutory personal income tax rate
- 39.4 % (2022)
- Tax revenue, % of GDP
- 24.5 % (2024)
- Top marginal rate incl. employee social security
- 47.4 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 22.0 % (2023)
- Corporate income tax rate, sub-central
- 4.2 % (2005)
- Central CIT rate net of sub-central deduction
- 22.0 % (2023)
- Top marginal income tax rate (PIT only)
- 39.4 % (2022)
- Top rate threshold, × average wage
- 3.00× (2022)
- Average annual wage, US$ PPP
- $66,407 (2022)
- Average annual wage, national currency
- 666,115 (2022)
- Tax revenue level
- 20–25% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 59.7 % (2024)
- Taxes on goods and services, % of value added
- 10.6 % (2024)
- ISO code
- NOR
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 24.5 % |
| 2023 | 26.1 % |
| 2022 | 30.3 % |
| 2021 | 24.6 % |
| 2020 | 20.4 % |
| 2019 | 22.4 % |
| 2018 | 22.6 % |
| 2017 | 21.5 % |
| 2016 | 21.3 % |
| 2015 | 21.4 % |
| 2014 | 22.8 % |
| 2013 | 24.4 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 59.7 % |
| 2023 | 63.0 % |
| 2022 | 72.0 % |
| 2021 | 57.2 % |
| 2020 | 40.3 % |
| 2019 | 47.7 % |
| 2018 | 48.5 % |
| 2017 | 44.4 % |
| 2016 | 42.6 % |
| 2015 | 45.7 % |
| 2014 | 50.3 % |
| 2013 | 54.0 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 10.6 % |
| 2023 | 10.4 % |
| 2022 | 9.0 % |
| 2021 | 11.6 % |
| 2020 | 13.7 % |
| 2019 | 13.1 % |
| 2018 | 13.0 % |
| 2017 | 13.4 % |
| 2016 | 13.8 % |
| 2015 | 13.0 % |
| 2014 | 12.4 % |
| 2013 | 12.2 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 22.0 % |
| 2022 | 22.0 % |
| 2021 | 22.0 % |
| 2020 | 22.0 % |
| 2019 | 22.0 % |
| 2018 | 23.0 % |
| 2017 | 24.0 % |
| 2016 | 25.0 % |
| 2015 | 27.0 % |
| 2014 | 27.0 % |
| 2013 | 28.0 % |
| 2012 | 28.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 22.0 % |
| 2022 | 22.0 % |
| 2021 | 22.0 % |
| 2020 | 22.0 % |
| 2019 | 22.0 % |
| 2018 | 23.0 % |
| 2017 | 24.0 % |
| 2016 | 25.0 % |
| 2015 | 27.0 % |
| 2014 | 27.0 % |
| 2013 | 28.0 % |
| 2012 | 28.0 % |
Top statutory personal income tax rate
| Period | Value |
|---|---|
| 2022 | 39.4 % |
| 2021 | 38.2 % |
| 2020 | 38.2 % |
| 2019 | 38.2 % |
| 2018 | 38.4 % |
| 2017 | 38.5 % |
| 2016 | 38.7 % |
| 2015 | 39.0 % |
| 2014 | 39.0 % |
| 2013 | 40.0 % |
| 2012 | 40.0 % |
| 2011 | 40.0 % |
Year by year · 35
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Norway 2024 | — | — | 24.5 % |
| Norway 2023 | 22.0 % | — | 26.1 % |
| Norway 2022 | 22.0 % | 39.4 % | — |
| Norway 2021 | 22.0 % | 38.2 % | — |
| Norway 2020 | 22.0 % | 38.2 % | — |
| Norway 2019 | 22.0 % | 38.2 % | — |
| Norway 2018 | 23.0 % | 38.4 % | — |
| Norway 2017 | 24.0 % | 38.5 % | — |
| Norway 2016 | 25.0 % | 38.7 % | — |
| Norway 2015 | 27.0 % | 39.0 % | — |
| Norway 2014 | 27.0 % | 39.0 % | — |
| Norway 2013 | 28.0 % | 40.0 % | — |
| Norway 2012 | 28.0 % | 40.0 % | — |
| Norway 2011 | 28.0 % | 40.0 % | — |
| Norway 2010 | 28.0 % | 40.0 % | — |
| Norway 2009 | 28.0 % | 40.0 % | — |
| Norway 2008 | 28.0 % | 40.0 % | — |
| Norway 2007 | 28.0 % | 40.0 % | — |
| Norway 2006 | 28.0 % | 40.0 % | — |
| Norway 2005 | 28.0 % | — | — |
| Norway 2004 | 28.0 % | 47.5 % | — |
| Norway 2003 | 28.0 % | 47.5 % | — |
| Norway 2002 | 28.0 % | 47.5 % | — |
| Norway 2001 | 28.0 % | 47.5 % | — |
| Norway 2000 | 28.0 % | 47.5 % | — |
| Norway 1999 | — | — | 24.4 % |
| Norway 1998 | — | — | 24.2 % |
| Norway 1997 | — | — | 24.1 % |
| Norway 1996 | — | — | 24.1 % |
| Norway 1995 | — | — | 23.1 % |
| Norway 1994 | — | — | 21.9 % |
| Norway 1993 | — | — | 20.9 % |
| Norway 1992 | — | — | 20.9 % |
| Norway 1991 | — | — | 21.7 % |
| Norway 1990 | — | — | 21.4 % |