Direct and indirect taxes

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

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.

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.

Taxation of petroleum activities

Petroleum activities on the Norwegian continental shelf are taxed through ordinary income tax, a special tax, various indirect taxes and dividend from StatoilHydro. The central government also receives revenues through its direct ownership stake in oil and gas fields on the shelf (SDFI).

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.