Norway
Corporate - Withholding taxes
Last reviewed - 07 July 2023Norway levies WHT on dividends. The internal WHT rate on dividends is 25%, which may either be reduced under the tax-exemption rules or by an applicable tax treaty. To qualify for the tax-exemption rules, the recipient of the dividends has to be a corporate investor resident in an EEA country and must also fulfil certain substance requirements.
The Parliament has adopted a 15% WHT rate on the gross payment on interest, royalties, and certain lease payments to related parties resident in low-tax jurisdictions with an effective date of 1 July 2021 (1 October 2021 for lease payments).
Dividends
Recipient | Regular rate (%) | Parent/subsidiary rate (%) |
Non-treaty | 25 | 25 |
Treaty: | ||
Albania | 15 | 5 (1) |
Argentina | 15 | 10 (1) |
Australia | 15 | 0 (10)/5 (4) |
Austria | 15 | 0 |
Azerbaijan | 15 | 10 (2) |
Bangladesh | 15 | 10 (3) |
Barbados | 15 | 5 (3) |
Belgium | 5 (13)/15 | 0 (12/14)/5 (13)/15 |
Benin | 20 | 20 |
Bosnia and Herzegovina | 15 | 15 |
Brazil | 15 | 15 |
Bulgaria | 15 | 5 (3) |
Canada | 15 | 5 (4) |
Chile | 15 | 5 (5) |
China, People’s Republic of | 15 | 15 |
Croatia | 15 | 15 |
Cyprus | 15 | 0 (3) |
Czech Republic | 15 | 0 (3) |
Denmark | 15 | 0 (3) |
Egypt | 15 | 15 |
Estonia | 15 | 5 (1) |
Faroe Islands | 15 | 0 (3) |
Finland | 15 | 0 (3) |
France | 15 | 0 (1)/5 (3) |
Gambia | 15 | 5 (1) |
Georgia | 10 | 5 (3) |
Germany | 15 | 0 (1) |
Greece | 20 | 20 |
Greenland | 15 | 5 (3) |
Hungary | 10 | 10 |
Iceland | 15 | 0 (3) |
India | 10 | 10 |
Indonesia | 15 | 15 |
Ireland, Republic of | 15 | 5 (3) |
Israel | 15 | 5 (6) |
Italy | 15 | 15 |
Ivory Coast (Côte d’Ivoire) | 15 | 15 |
Jamaica | 15 | 15 |
Japan | 15 | 5 (5) |
Kazakhstan | 15 | 5 (3) |
Kenya | 25 | 15 (5) |
Korea, Republic of | 15 | 15 |
Latvia | 15 | 5 (1) |
Lithuania | 15 | 5 (1) |
Luxembourg | 15 | 5 (1) |
Macedonia | 15 | 10 (1) |
Malawi | 15 | 5 (3) |
Malaysia | 0 | 0 |
Malta | 15 | 0 (9) |
Mexico | 15 | 0 (1) |
Montenegro | 15 | 15 |
Morocco | 15 | 15 |
Nepal | 15 | 5 (1)/10 (3) |
Netherlands | 15 | 0 (3/13/14) |
Netherlands Antilles | 15 | 5 (1) |
New Zealand | 15 | 15 |
Nordic Treaty | 15 | 0 (3) |
Pakistan | 15 | 15 |
Philippines | 25 | 15 (4) |
Poland | 15 | 0 (9) |
Portugal | 15 | 5 (12) |
Qatar | 15 | 5 (3) |
Romania | 10 | 5 (3) |
Russia | 10 | 10 |
Senegal | 16 | 16 |
Serbia (not Montenegro) | 15 | 5 (1) |
Sierra Leone | 5 | 0 (6) |
Singapore | 15 | 5 (1) |
Slovak Republic | 15 | 5 (1) |
Slovenia | 15 | 0 (8) |
South Africa | 15 | 5 (1) |
Spain | 15 | 10 (1) |
Sri Lanka | 15 | 15 |
Sweden | 15 | 0 (3) |
Switzerland | 15 | 0 (3) |
Tanzania | 20 | 20 |
Thailand | 15 | 10 (3) |
Trinidad and Tobago | 20 | 10 (5) |
Tunisia | 20 | 20 |
Turkey | 15 | 5 (11/13) |
Uganda, Republic of | 15 | 10 (1) |
Ukraine | 15 | 5 (1) |
United Kingdom | 15 | 0 (3/14/15) |
United States | 15 | 15 |
Venezuela | 10 | 5 (3) |
Vietnam | 15 | 5/10 (7) |
Zambia | 0 (14)/15 | 0 (14)/5 (1) |
Zimbabwe | 20 | 15 (1) |
Notes
- 25% of the capital.
- 30% of the capital and an investment of no less than 100,000 United States dollars (USD).
- 10% of the capital.
- 10% of the voting rights.
- 25% of the voting rights.
- 50% of the voting rights.
- 5% for over 70% of the capital; 10% for 25% to 70% of the capital.
- 15% of the capital.
- 10% of the capital for an uninterrupted 24-month period.
- 80% of voting rights for a 12-month period.
- 20% of the capital provided that such dividends are exempt from tax in the other state.
- 10% of the capital for an uninterrupted 12-month period.
- WHT rate applies to certain pension funds.
- WHT rate applies to certain governmental owned entities and bodies.
- WHT rate applies to certain pension schemes.