Knowledge section
Norway
Entity structures, VAT, payroll, foreign workers and reporting obligations for companies operating in or entering the Norwegian market.
Decisions
AS or NUF: which structure for your Norwegian operation?
Entity choice — liability, banking, perception, tax
Do you need VAT registration in Norway?
NOK 50,000 threshold, reverse charge, VOEC
What does an employee in Norway really cost?
Employer contributions, holiday pay, pension, sector minimums
Market entry: foreign companies entering Norway
Registrations, workers, reporting — the full obligation map
Tools
Norway VAT Registration Checker
5 questions → required / verify / not yet
Norway Presence Risk Checker
Will your project trigger VAT, payroll or PE obligations? 2-minute check
Norway Salary & Payroll Calculator
Gross → net, employer cost, sector minimum wage verification
Related guides
PAYE for foreign employers
Registration and withholding when you hire in Norway
D-number and tax card
Get employees registered before day one
Bank account for foreign companies
Requirements, documentation and realistic timelines
A1 certificate for posted workers
Social security coordination between Norway and Portugal
A-melding monthly payroll reporting
Filing deadlines, content and penalties
Minimum wage by sector
Allmenngjort sectors, rates and enforcement
HMS card for construction
Mandatory ID card, application and penalties
Norway–Portugal tax treaty
Dividends, pensions, employment — who taxes what
48 real Q&As from the corridor
Practical answers from a licensed accountant
Key thresholds and rates — 2026
| Norway, verified June 2026 | |
|---|---|
| Corporate income tax | 22% |
| VAT registration threshold | NOK 50,000 taxable turnover / 12 months |
| Standard VAT rate | 25% |
| Employer's national insurance (standard zone) | 14.1% |
| Holiday pay (minimum / 5-week) | 10.2% / 12% |
| Mandatory occupational pension (OTP) | min. 2% of qualifying salary |
| AS minimum share capital | NOK 30,000 |
| Wealth tax (individuals) | 1.0% above NOK 1.9M (1.1% above NOK 21.5M) |
Reference values for orientation — always confirm against your specific facts before acting.
Professional services
Delivered by Accounts Lab AS — licensed Norwegian accounting firm, fixed pricing, direct senior contact.
Registration + bimonthly filingNUF Registration
Branch setup + Altinn accessPayroll Service
A-melding + salary runsFull Accounting
Bookkeeping + tax returns
Situation not covered?
The free assessment maps your specific case within one business day.
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