Norway's Rankings
Overall Rank1966.21
Corporate Taxes1265.94
Individual Taxes1372.52
Consumption Taxes1869.3
Property Taxes2458.54
International Tax Rules2074.55

Norway ranks 19th overall on the 2019 International Tax Competitiveness Index, the same as in 2018.


  • Norway allows corporate losses to be carried forward indefinitely, allowing businesses to be taxed on their average profitability.
  • Compliance time associated with corporate, consumption, and individual taxes is below average.
  • Norway has a territorial tax system, with a network of 87 tax treaties.


  • Corporations are limited in their ability to write off investments.
  • Norway has a progressive tax system with a combined top rate on personal income of 46.6 percent.
  • Norway applies its Controlled Foreign Corporation rules to both passive and active income.

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