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Norway Corporate - Significant developments

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National Budget for 2018: Tax changes

The National Budget for 2018 included some changes in the Norwegian tax legislation. The main changes are the following:

  • The tax rate is reduced from 24% to 23% as of the income year 2018 and applies, in general, to both individuals and enterprises. The resource rent tax for hydropower companies is increased by 1.4% to 35.7%, and the special tax rate on petroleum is increased by 1% to 55%, to ensure that the general reduction of the tax rates are proceeds neutral in relation to these sectors.
  • Production equipment and production installations will be exempt from property tax from 2019, with a seven-year transitional period.

Revised National Budget 2018

  • The Ministry of Finance has proposed new documentation requirements that non-resident shareholders in Norwegian companies must fulfil in order to achieve a reduced or zero withholding tax (WHT) rate on dividend distributions. The new documentation requirements are supposed to enter into force 1 January 2019.
  • In the revised National Budget for 2018, the Ministry of Finance stated that it will reconsider the proposal and try to simplify the documentation requirements. The Directorate of Taxes has been assigned to prepare a proposal that is supposed to be sent on for public consultation in June 2018.

Last Reviewed - 22 January 2018

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