FAQ for Norway in English

What are general business taxes to pay? 

Advance tax.

Value added tax.

Taxes in connection with purchases of goods from abroad.

Excise duties.

Employer’s obligations

  • Tax deduction cards and tax deductions.
  • Employer’s national insurance contributions.
  • The a-melding.
  • Obligatory occupational pension (OTP).

More information

Advance tax:
Anyone who runs a business must pay an advance tax. How many times a year you must pay depends on the type of organization you have. https://www.skatteetaten.no/en/business-and-organisation/tax-for-businesses/advance-tax/

Value added tax (VAT):
Value added tax (VAT) is a tax which your business collects from your customers on behalf of the government. VAT must be added for most goods and services when you sell them (output VAT). In the same way, you are entitled to deductions for VAT for most goods and services you purchase for the business (input VAT). https://www.altinn.no/en/start-and-run-business/direct-and-indirect-taxes/indirect-taxes/value-added-tax/

Taxes in connection with purchases of goods from abroad:
You must pay customs duties and taxes when you import goods. The way in which you should make payments depends on whether you are an enterprise which is registered in the VAT Register and whether or not you are registered for excise duties.

In most cases, you must pay VAT when you import goods into Norway.

  • If you are not registered in the VAT Register you must pay all taxes and duties to your goods carrier or to Norwegian Customs.
  • If you are registered in the VAT Register, you must calculate the VAT yourself.

https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/abroad/

Excise duties:
Report and pay excise duties on chocolate, sugar, alcohol, etc. https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/excise-duties/

Employer’s obligations:
Tax deduction cards and tax deductions:
As an employer, you must retrieve your employees’ tax deduction cards and deduct tax on their salary payments.  There are two types of tax deductions that can be made from salary payments: withholding tax and garnishments. https://www.skatteetaten.no/en/business-and-organisation/employer/tax-deduction-cards-and-tax-deductions/

Employer’s national insurance contributions:
Employer’s national insurance contributions are taxes which employers must pay for their employees as part of the financing of the National Insurance scheme.