Direct and indirect taxes

Direct and indirect taxes are the main sources of revenue for central, local and regional government.

Taxes and Duties

Direct and indirect taxes are the main sources of revenue for central, local and regional government.  The revenue is spent on public services like health services, the operation of hospitals, education and transportation.

The tax system shall ensure sufficient revenue for the public sector. At the same time, it is important to achieve a reasonable and fair distribution of taxes. In addition, indirect taxes are used as a policy instrument to reduce the consumption of products that are detrimental to health or to the environment.

These pages provide an overview of the current tax system. In the menu on the right, you will find more information on direct taxes for individuals and businesses, as well as excise duties, value added tax and customs duties. Here you will also find links to external bodies and relevant laws and regulations.

Mandate of the Tax Commission

Supporting the production capacity of the mainland economy is important. A broad range of measures must be employed to improve competitiveness and ensure the efficient use of resources. Norway has found that tax reforms can have a positive effect on the economy. Tax-system design and robustness play an important role.

The Norwegian tax system – main features and developments

This document provides an overview of the Norwegian tax system in 2012.

General tax conventions between Norway and other states

General tax conventions for the avoidance of double taxation and the prevention of fiscal evasion,and other international agreements regarding tax matters.

Green taxes 2011

Green taxes are taxes imposed on activities that are harmful for the environment so that businesses and individuals must take into account the environmental cost of their activities on society.

Questions and answers on road tax on biodiesel

Information on the proposal to remove the exemption of road tax on biodiesel.

The tax level

The chart below shows total direct and indirect taxes as a percentage of gross domestic product (GDP) over the years 1972-2005 for Norway, Sweden, Denmark, Finland, the EU and the US.

The history of green taxes in Norway

Norway has a long experience with environmental taxation. Taxes have been introduced to reduce environmentally harmful emissions to air and water, and to reduce the amount of waste generated.

The Petroleum Taxation Act

Act of 13 June 1975 No. 35 relating to the Taxation of Subsea Petroleum Deposits, etc. (the Petroleum Taxation Act). Last amended by Act of 29 June 2007 No. 51.


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Mandate for a new green tax commission

The commission is mandated to evaluate whether and how a green tax reform can be used to promote improved resource utilisation and the achievement of the objectives contained in the cross-party broad agreement on climate policy.

Convention Norway - Cyprus

Key Figures 2014: Overview and rates of direct and indirect taxes

Key Figures 2014: Overview and rates of direct and indirect taxes

Key figures for the Norwegian economy, main figures of the Fiscal Budget and rates of direct and indirect taxes.

Agreement Norway - Niue

Webcast: Corporate Income Tax in a Small Open Economy

What are the challenges facing the corporate income tax and which solutions are available? In this seminar we will focus on possible solutions within the existing international framework; how should the corporate income tax be designed in a globalized world and what can a small open economy do to protect its corporate tax base?

Seminar: Corporate Income Tax in a Small Open Economy

What are the challenges facing the corporate income tax and which solutions are available? In this seminar we will focus on possible solutions within the existing international framework; how should the corporate income tax be designed in a globalized world and what can a small open economy do to protect its corporate tax base?

The Government’s tax programme for 2014

The Government’s proposal for 2014 marks a new direction for Norway's tax policy. The former government, Stoltenberg II, increased the tax level, whereas this Government is reducing taxes. The Government is giving priority to tax cuts promoting economic growth and contributing to long-term securement of the welfare system. Overall, the tax relief amounts to NOK 8 billion accrued and NOK 4.8 billion booked in 2014.

Agreement Norway - USA

Agreement Between the Government of the Kingdom of Norway and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA.

Agreement Norway - Botswana

Protocol Norway - South Africa

More documents about this subject

Contact information

Tax Policy Department

Telephone: +47 22 24 45 09
Fax: +47 22 24 27 07

Address

The Ministry of Finance
Tax Policy Department
P.O. Box 8008 Dep
0030 Oslo
Norway

Tax Law Department

Telephone: +47 22 24 44 31
Fax: +47 22 24 95 11

Address

The Ministry of Finance
Tax Law Department
P.O. Box 8008 Dep
0030 Oslo
Norway

Door handle inside the Ministry of Finance

Contact information

Tax Policy Department

Telephone: +47 22 24 45 09
Fax: +47 22 24 27 07

Address

The Ministry of Finance
Tax Policy Department
P.O. Box 8008 Dep
0030 Oslo
Norway

Tax Law Department

Telephone: +47 22 24 44 31
Fax: +47 22 24 95 11

Address

The Ministry of Finance
Tax Law Department
P.O. Box 8008 Dep
0030 Oslo
Norway