Northern Europe · Europe
Norway
Norway is a Northern Europe jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 22%.
Impuesto de Sociedades
22%
IRPF
47%
Ganancias de Capital
38%
IVA / GST
25%
Resumen
Datos Clave
Fiscalidad
Residencia y Visado
Empresa y Coste de Vida
Cumplimiento y Reputación
Residencia Fiscal Personal
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.
Constitución de Empresa e Impuestos de Sociedades
The standard corporate income tax rate is 22%. The administrative process is considered straightforward, with minimal bureaucratic friction.
Acceso Bancario y Financiero
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.
Cumplimiento y Reputación Internacional
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.
Para quién es más adecuada esta Jurisdicción
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.
Aviso Legal
La información de esta página tiene únicamente fines informativos generales y no constituye asesoramiento legal, fiscal o financiero. Las leyes fiscales y las normas de residencia cambian con frecuencia y varían significativamente según las circunstancias individuales. Consulta siempre a un profesional cualificado con licencia en las jurisdicciones pertinentes antes de tomar ninguna decisión.
Desglose de Puntuación
Puntuación por Perfil
Cada puntuación se pondera de forma distinta según el perfil. Ver metodología.
Service Providers in Norway
No listed providers yet for Norway.
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Jurisdicciones Relacionadas
Otras jurisdicciones en Northern Europe que quizás quieras comparar.
Estonia
Northern EuropeEstonia's pioneering e-Residency programme and unique deferred corporate tax model — where retained profits incur 0% tax — have attracted over 100,000 digital entrepreneurs seeking an EU-registered business environment with minimal bureaucracy.
IRPF
20%
Soc.
0%
Ganan. Capital
20%
Territorial
✗ No
Latvia
Northern EuropeIRPF
31%
Soc.
20%
Ganan. Capital
20%
Territorial
✗ No
Jersey
Northern EuropeIRPF
20%
Soc.
0%
Ganan. Capital
0%
Territorial
✗ No
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