Norway Corporate Tax
Norway Corporate Income Tax (Selskapsskatt) Calculator
Calculate Norwegian corporate tax liabilities for limited liability companies (Aksjeselskap - AS). Model the flat 22% Selskapsskatt rate, R&D tax super-credits under the SkatteFUNN incentive scheme (19% cash grant), and tax-deductible loss carry-forwards under the Norwegian Tax Administration.
Corporate Tax Due (Selskapsskatt 22%)
0 kr
Effective Rate: 0.0%
SkatteFUNN R&D Tax Deduction / Cash Rebate (19%)
0 kr
Deducted directly from tax bill or paid out in cash
Adjusted Taxable Base (Skattegrunnlag)
0 kr
Profit minus loss carry-forward
Post-Tax Profit Retained in AS
0 kr
Available for reinvestment or dividend distribution
š Lovmessig Sammenligning & Beregningsmatrise
| Lovhjemlet Post / Komponent | Beregnet Belop |
|---|---|
| Netto Selskapsskatt til Skatteetaten (22%) | -- |
| Effektiv Skattesats | -- |
Norwegian Corporate Income Tax (Selskapsskatt)
Companies incorporated in Norway (Aksjeselskap - AS) are governed by the Norwegian Tax Act (Skatteloven):
- 22% Standard Rate: Applies uniformly across all ordinary business profits. Financial sector corporations pay a slightly higher 25% tax.
- SkatteFUNN R&D Incentive: Government scheme granting a 19% tax deduction for verified research and development costs. If the company is in a loss position, the state pays out the 19% credit directly as a cash grant.
- Participation Exemption (Fritaksmetoden): Corporate shareholders are largely exempt from taxation on dividends and capital gains derived from qualifying shares.
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.