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The Taxation of Norway’s Richest1

Petter Bjerksund

Petter Bjerksund

Norwegian Center for Taxation (NoCeT) at the Norwegian School of Economics
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Bjerksund, Petter
, 
Arnt Ove Hopland

Arnt Ove Hopland

Centre for Applied Research at NHH (SNF)
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Hopland, Arnt Ove
 und 
Guttorm Schjelderup

Guttorm Schjelderup

Norwegian Center for Taxation (NoCeT) at the Norwegian School of Economics
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Schjelderup, Guttorm
  
19. Mai 2025
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Artikel-Kategorie: Article
Online veröffentlicht: 19. Mai 2025
Seitenbereich: 72 - 82
Eingereicht: 19. Jan. 2024
Akzeptiert: 26. Aug. 2024
DOI: https://doi.org/10.2478/ntaxj-2024-0006
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© 2024 Petter Bjerksund et al., published by Sciendo
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Figure 1:

The composition of income among different groups in Norway ranked according to income category, average 2006 – 2018 (source: Aaberge et al. (2021)). Y-axis percentage. X-axis deciles. The blue pillars represent income from company ownership, the red pillars represent wage income, the white pillars represent income from housing, the green pillars are municipality services, and the brown pillars represent tax payments.
The composition of income among different groups in Norway ranked according to income category, average 2006 – 2018 (source: Aaberge et al. (2021)). Y-axis percentage. X-axis deciles. The blue pillars represent income from company ownership, the red pillars represent wage income, the white pillars represent income from housing, the green pillars are municipality services, and the brown pillars represent tax payments.

Figure 2:

Dividends to shareholders. Green line total dividends. Black line dividends to top 1% richest. Source: Aaberge et al. (2020).
Dividends to shareholders. Green line total dividends. Black line dividends to top 1% richest. Source: Aaberge et al. (2020).

Figure 3:

Headline corporate tax rates and marginal dividend tax rates (percentage).
Headline corporate tax rates and marginal dividend tax rates (percentage).

Figure 4:

Average effective corporate tax rates (AETR) (percentage).
Average effective corporate tax rates (AETR) (percentage).

Figure 5:

The ownership structure.
The ownership structure.

Ltd_ Holding (NOK)

Dividends from subsidiary 86.9
Corporate tax (0% on dividends) 0% 0
Surplus after tax 86.9
Dividend to personal shareholder –8.3
Retained earnings 78.6

Annual tax rates (percent)

Calendar year Average effective tax rate (AETR) Headline corporate tax Headline dividend tax Headline wealth tax Equity wealth rebate
2004 16.6 28 0 1.1* 0
2005 15.4 28 0 1.1* 35
2006 14.6 28 28 1.1* 20
2007 14.7 28 28 1.1* 15
2008 13.7 28 28 1.1* 0
2009 12.7 28 28 1.1 0
2010 12.9 28 28 1.1 0
2011 12.8 28 28 1.1 0
2012 12.9 28 28 1.1 0
2013 12.7 28 28 1.1 0
2014 12.2 27 27 1.0 0
2015 13.3 27 27 0.85 0
2016 11.3 25 28.75 0.85 0
2017 10.9 24 29.76 0.85 10
2018 10.5 23 30.59 0.85 20
Average 13.1 27.1 24.5 1.0 6.7

Investor (NOK)

Dividends from Ltd. Holding 8.3
Dividend tax (NOK 8.3 · 24.5%) –2.0
Wealth tax –6.3
Net 0

Ltd_ Subsidiary (NOK)

Taxable profit 100.0
Corporate tax (rate 13.1%) 100 · 13.1% –13.1
Surplus after tax 86.9
Dividend payout to Holding –86.9
Retained earnings 0
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