Norway's headline corporate income tax (CIT) rate is 22 (25% financial sector).
The headline personal income tax (PIT) rate is 39.8 (22% general + 17.8% top bracket).
The standard VAT/GST (or equivalent consumption tax) rate is 25. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Norwegian tax resident if present in Norway for more than 183 days in any 12-month period, or more than 270 days in any 36-month period (all days and partial days count), or if they have established a permanent home in Norway regardless of day count. Norwegian tax residence does not automatically end upon departure - individuals who have been resident less than ten years prior to emigration must both cease using a Norwegian dwelling and stay under 61 days per year in Norway during the emigration period before residence ceases (longer conditions apply for those resident ten-plus years). Residents are taxed on worldwide income; non-residents only on Norwegian-source income.
Norway's CFC regime (Norsk-kontrollert utenlandsk selskap, "NOKUS") taxes Norwegian owners currently on their proportionate share of a foreign company's profit where Norwegian taxpayers, alone or together, own or control at least 50% of the company (measured at both the start and end of the income year) and the company is resident in a low-tax jurisdiction - defined as facing an effective tax rate below two-thirds of the Norwegian rate. Two key exemptions apply: entities resident in a country with which Norway has a tax treaty are exempt unless their income is mainly passive, and entities within the EEA are exempt if genuinely established with real economic activity there. A per-country foreign tax credit is available for tax the CFC has already paid.
Norway has no fixed debt-to-equity ratio; instead, an EBITDA-based interest limitation rule (extended to both intra-group and external loans since 2019) caps deductible net interest expense at 25% of tax-EBITDA once net interest expenses in the Norwegian part of a group exceed NOK 25 million (a separate NOK 5 million threshold applies to interest paid to a related party outside the group, typically an individual holding 50%+ of the shares). An equity-ratio "safety clause" grants a full deduction where the Norwegian entity's equity ratio matches or exceeds the wider group's. Disallowed interest carries forward ten years.
Norway has concluded 89 double tax treaties and signed the OECD's Multilateral Instrument (MLI) on June 7, 2017.