Form an Aksjeselskap (AS) with NOK 30,000 minimum capital and EEA passport via EFTA on day one. Corporate income tax is a flat 22% (petroleum sector adds 56% special tax), VAT runs at 25%, and Norway's exemption method removes tax on qualifying EEA dividends and capital gains at the holding level.
When Norway is the right call, and when it is not.
Norway is the world's most concentrated energy and maritime tech base (Equinor, Aker, Yara, DNV, Kongsberg, NEL Hydrogen). Innovation Norway grants fund pilots up to NOK 25M, SkatteFUNN gives an 18 to 20% tax credit on qualifying R&D spend (capped at NOK 25M annually), and Eksfin covers international receivable financing for exports.
Norway is not an EU member but participates in the EEA via EFTA, so financial services authorised by Finanstilsynet passport into all 27 EU states plus Iceland and Liechtenstein. AS registration at Foretaksregisteret takes 14 days, DNB and Nordea offer English language SaaS friendly banking, and clean BankID e signature is available to residents.
Norway's exemption method (fritaksmetoden) makes dividends and capital gains from qualifying EEA shareholdings and treaty country corporates tax exempt at the holding level (3% inclusion for dividends, full exemption for gains on substantial holdings). Combined with no domestic WHT on interest to most counterparties and 90+ DTAs, AS is a credible holding wrapper.
Norwegian CIT at 22% is competitive but petroleum sector adds 56% special tax, employer payroll runs 14.1% nationally (lower in Northern zones), and the cost of accountant, payroll, and statutory audit is among the highest in Europe. There is no Norwegian IP Box. If headline rate optimisation is your priority, look elsewhere.
Foretaksregisteret and Skatteetaten interactions are bilingual at the surface but core filings, Altinn portal flows, and statutory accountant communications run in Norwegian. If no board member is EEA resident, you must appoint a Norway resident representative. With no local staff the friction can outweigh the EEA passport benefit.
Working data for Norway. Cite check each figure before use.
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Each rate, threshold, and deadline below is cited from an authoritative source.
Information is provided for general guidance and reflects tax year 2025 unless noted. Specific situations require advice from a local practitioner. Always confirm against the cited tax authority and registrar before relying on a figure.