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
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% above NOK 1.9M (+0.1% above NOK 21.5M) |
Reference values for orientation — always confirm against your specific facts before acting.
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