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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.
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