Capital Income & Wealth Tax – Norway
Capital income (dividends, interest, capital gains, rental income) is taxed separately from employment income at a flat rate. Wealth tax applies to net assets.
Capital Income & Wealth Tax
Capital income (dividends, interest, capital gains, rental income) is taxed separately from employment income at a flat rate. Wealth tax applies to net assets.
Capital Income Tax
Flat rate on all capital income: dividends, interest, capital gains from stocks/crypto/property, rental income. Lower than top employment income rates.
Tax-free dividend allowance (skjermingsfradrag) for shareholders. Based on company equity value. Prevents double taxation.
Losses offset gains at 22%. Can be carried forward indefinitely to offset future capital gains.
Wealth Tax (Formueskatt)
Net wealth above NOK 1.7M is taxed (2026). Includes all global assets minus debts.
1% annual wealth tax on net wealth exceeding threshold. One of few countries with wealth tax.
Your primary home valued at only 25% of market value for wealth tax. Secondary properties at 95%.
Bank deposits, stocks, crypto, business shares, real estate, cars, boats. Must report all global assets.
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