Latitax

Not a Latitax destination

Norway

Annual net wealth tax of up to 1.1% plus an exit tax on unrealised share gains when leaving, which since the 2024 tightening no longer lapses after a few years abroad.

Income tax, top rate

Secondary

39.8% (+ social security)

22% general income tax plus 17.8% top bracket tax on personal income.

Source: PwC Worldwide Tax Summaries - personal income tax rates · checked 2026-09-29

Capital gains

Secondary

37.84%

Source: PwC Worldwide Tax Summaries - capital gains tax rates · checked 2026-09-29

Corporate

Secondary

22%

25% for certain financial sector companies.

Source: PwC Worldwide Tax Summaries - corporate income tax rates · checked 2026-09-29

Inheritance

Secondary

None

Source: PwC Worldwide Tax Summaries - inheritance and gift tax rates · checked 2026-09-29

Wealth tax

Secondary

1.0% to 1.1%

1% on net wealth above NOK 1.9 million (~USD 180,000); 1.1% above NOK 21.5 million.

Source: Tax Foundation - Wealth Taxes in Europe, 2026 · checked 2026-09-29

VAT

Secondary

25%

Source: PwC Worldwide Tax Summaries - VAT rates · checked 2026-09-29

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See the right countries
  1. s1PwC Worldwide Tax Summaries - personal income tax ratessecondary · checked 2026-09-29
  2. s2PwC Worldwide Tax Summaries - corporate income tax ratessecondary · checked 2026-09-29
  3. s3PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
  4. s4PwC Worldwide Tax Summaries - capital gains tax ratessecondary · checked 2026-09-29
  5. s5PwC Worldwide Tax Summaries - inheritance and gift tax ratessecondary · checked 2026-09-29
  6. s6Tax Foundation - Wealth Taxes in Europe, 2026secondary · checked 2026-09-29
  7. s7GOV.UK - Tax treatiesprimary · checked 2026-09-29