Norway Corporate Tax Calculator 2026 (22%)
Estimate corporate income tax in Norway on any profit: tax due, effective rate and profit after tax, with the 22% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Norway
Companies (tax on general income): a flat 22% on taxable profit. Certain financial-sector companies (subject to financial activity tax): a flat 25% on taxable profit.
Income year 2026
22% flat (25% for certain financial-sector companies)
Who qualifies for the lower rates
- Rate for companies (etterskuddspliktige) on general income is 22.0% per Skatteetaten.
- The 25% rate applies to companies subject to the financial activity tax.
Local taxes and minimum taxes
No separate local corporate income tax.
Pillar Two top-up for groups >= EUR 750m not modelled. Upstream petroleum (78% marginal: 22% + 56% special tax) and resource-rent taxes (hydropower, aquaculture, wind) not modelled.
Filing and payment
Return by end of May of the following year (extension to end of June on application); advance payments 15 February and 15 April, optional top-up by 31 May
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Norway?
Companies (tax on general income): a flat 22% on taxable profit. Certain financial-sector companies (subject to financial activity tax): a flat 25% on taxable profit.
How much corporate tax is due on a profit of NOK 1,000,000.00?
On a taxable profit of NOK 1,000,000.00 this calculator estimates NOK 220,000.00 of tax, an effective rate of 22%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
Rate for companies (etterskuddspliktige) on general income is 22.0% per Skatteetaten. The 25% rate applies to companies subject to the financial activity tax.
When is the corporate tax return due?
Return by end of May of the following year (extension to end of June on application); advance payments 15 February and 15 April, optional top-up by 31 May
Does the estimate include local taxes and minimum taxes?
No separate local corporate income tax. Pillar Two top-up for groups >= EUR 750m not modelled. Upstream petroleum (78% marginal: 22% + 56% special tax) and resource-rent taxes (hydropower, aquaculture, wind) not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against Skatteetaten (Norwegian Tax Administration) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Satser: Alminnelig inntekt (Etterskuddspliktige (bedrifter) 22,0 prosent) — Skatteetaten (Norwegian Tax Administration)
- Norway - Corporate - Taxes on corporate income (PwC Worldwide Tax Summaries, authoritative corroboration; last reviewed 25 June 2026) — PwC
- Norway - Corporate - Tax administration (PwC Worldwide Tax Summaries) — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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