Norway

Corporate - Significant developments

Last reviewed - 16 January 2026

Implementation of Pillar Two in Norway

The Norwegian Act for the Pillar Two Income Inclusion Rule (IIR) and Domestic Minimum Top-up Tax (DMTT) was implemented from 1 January 2024. The Act more or less ’mirrors‘ the Organisation for Economic Co-operation and Development (OECD) model rules. The Undertaxed Profits Rule (UTPR) is implemented in Norwegian legislation from 1 January 2025.