Direct and indirect taxes
Direct and indirect taxes are the main sources of revenue for central, local and regional government.
Norway will implement new rules for taxation of large multinational enterprises
Today the Government put forward a Bill to the Norwegian parliament to implement internationally agreed rules on global minimum tax. This will deter profit shifting and ensure large business groups pay at least 15 per cent tax on their profits. The rules have been developed in an extended OECD collaboration with over 140 jurisdictions and will apply in Norway from 1 January 2024.
The National Budget 2024
A budget to safeguard Norwegian households
The budget for 2024 provides security and opportunity for people and businesses throughout Norway. There are expenditure increases in several areas due to war in Europe, a record number of refugees and higher prices. The Government’s priorities are good public services and support for the most vulnerable, along with security and stability. Norway will play its part in helping Ukraine and Ukrainian refugees. The Government will continue to implement the green transition and take action to achieve our climate goals.
Prop. 1 LS (2023–2024)
Taxes 2024
Proposition to the Storting (bill and draft resolution) for the 2024 budget year (Støre Government).
Prop. 2 LS (2023–2024)
Resource rent tax on onshore wind power
Proposition to the Storting (bill and draft resolution) for the 2024 budget year (Støre Government).
More on direct and indirect taxes
Latest on direct and indirect taxes
What's new
- Henry George Lecture at St. Johns University: Norway’s Historical Experience with Taxing & Regulating the Exploitation of Its Natural Resources Speech/statement 23/10/2024
- The National Budget 2025: Closing tax loopholes by amending the exit tax rules Press release 07/10/2024
- Renegotiated Agreement on Value Added Tax Signed with the EU News story 02/10/2024
- Financing change: Norway’s experience in sharing wealth Speech/statement 25/07/2024
- Norway will implement new rules for taxation of large multinational enterprises Press release 24/11/2023
Documents
- Meld. St. 31 (2023–2024) - Long-term Perspectives on the Norwegian Economy 2024 Report to the Storting 09/08/2024
- Notification - CO2 tax - exemption for undertakings covered by the ETS Letter 05/03/2024
- Notification - excise duty on waste incineration - exemption for undertakings covered by the ETS Letter 29/02/2024
- Prop. 2 LS (2023–2024) - Resource rent tax on onshore wind power Proposition 06/10/2023
- Prop. 78 LS (2022–2023) - Resource rent tax on aquaculture Proposition 28/03/2023
Contact
Tax Policy Department
E-mail: postmottak@fin.dep.no
Phone:
+47 22 24 90 90
Address:
Postboks 8008 Dep , 0030 Oslo
Visitor address:
Akersgata 40, 0030 Oslo
Tax Law Department
E-mail: postmottak@fin.dep.no
Phone:
+47 22 24 90 90
Address:
Postboks 8008 Dep, 0030 Oslo
Visitor address:
Akersgata 40, 0030 Oslo