Company Formation & Tax in Norway
Nordic stability and a flat, predictable corporate tax — the AS, registration through Brønnøysund, VAT, and the R&D incentives that lighten the load.
Norway pairs one of the world's most stable institutional environments with a flat, internationally competitive corporate tax. It is not in the EU but is part of the EEA single market, giving companies broad European access from a Nordic base.
Choosing an entity
The standard vehicle is the AS (aksjeselskap, private limited company), which requires a minimum share capital of NOK 30,000. Foreign companies often operate through a registered branch (NUF). Registration runs through the Brønnøysund Register Centre (Brønnøysundregistrene), which issues an organisation number and coordinates enrolment with the Norwegian Tax Administration (Skatteetaten); the AS registration fee is around NOK 3,200.
Corporate tax and VAT
| Tax | Rate |
|---|---|
| Corporate income tax (standard) | 22% |
| Financial-sector companies | 25% |
| VAT (MVA, standard) | 25% |
| VAT (reduced) | 15% (food) / 12% (transport, accommodation) |
Corporate income tax is a flat 22% on worldwide income for resident companies (financial-sector entities pay 25%, and petroleum activities face a special regime totalling 78%). VAT (merverdiavgift, MVA) is 25% standard, with reduced rates of 15% on food and 12% on passenger transport, accommodation and cinema; VAT registration is required once turnover exceeds NOK 50,000.
Compliance
Companies file annual financial statements with the register and a corporate tax return with Skatteetaten; corporate tax is paid as "advance tax," typically in instalments the year after the profit is earned, with final settlement later. Changes to directors, shareholders or address must be reported to the register.
Frequently asked questions
What is the corporate tax rate in Norway?
A flat 22% on worldwide income for resident companies (25% for financial-sector entities).
How much capital do I need for an AS?
A minimum share capital of NOK 30,000.
What is the Norwegian VAT rate?
25% standard (MVA), with reduced rates of 15% on food and 12% on transport and accommodation; registration applies above NOK 50,000 turnover.
Is Norway in the EU?
No — but it is part of the EEA, giving access to the European single market.
Official sources
- Brønnøysund Register Centre
- Skatteetaten (Norwegian Tax Administration)
- Business Norway — Taxes and VAT
This guide is general information prepared by ARM Management and is current as at June 2026. It is not legal or tax advice; rules and thresholds change. Confirm against Skatteetaten, or with an advisor, before acting.
Establish in Norway with the right structure.
ARM Management advises international companies on Norwegian entity formation, registration and tax positioning, alongside wider European structuring. Begin with a confidential conversation.