Norway

Tax residency in Norway is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. Controlled Foreign Corporation (CFC) rules are in force. Residents who own or control foreign entities may face attribution of that entity's undistributed profits under local anti-avoidance provisions.

Base tax 22% + progressive surtax up to 17.4% = max 47.4%. Shareholder model: dividends/gains adjusted by shield rate; effective ~37.84% on dividends. Significant wealth tax (0.85% on net wealth >NOK 1.7M). EEA member (not EU). Highest average wages in Europe.

The standard corporate income tax rate is 22%. The administrative process is considered straightforward, with minimal bureaucratic friction.

Account opening in Norway can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is excellent, with widespread fibre broadband and reliable mobile connectivity across urban and suburban areas.

Norway is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, Norway ranks highest for Founder / Entrepreneur and High Net Worth Individual. It offers a reasonable proposition for founder / entrepreneur (score: 58/100). It offers a reasonable proposition for high net worth individual (score: 50/100). It scores lower for freelancer and digital nomad, who may find other jurisdictions more suitable for their specific requirements.