Norway Tax Treaty

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United States-Norway Tax Treaty

Norway International Tax Compliance Rules

Quick Summary.  Norway is a constitutional monarchy with a parliamentary, democratic form of government consisting of three branches: a legislature, the Storting; an executive, the Council of State; and a judiciary.  

In 2016, the Government of Norway (GON) initiated tax reforms, gradually reducing the individual income and corporate tax rates.

Norwegian companies are subject to tax on worldwide income.  Non-residence companies are subject to tax on certain Norwegian-source income or when engaged in business managed in, or conducted in, Norway.  

Resident individuals are subject to tax on their worldwide income.  Non-resident taxpayers are taxed on specified categories of Norwegian-source income.  Norway introduced a PAYE system in 2019 that applies to certain non-resident workers.  The PAYE system applies a 25% flat tax rate.

Norway bases individual tax resident status on a days-of-presence test, which is satisfied where an individual is present more than 183 days during a 12-month period or, alternatively, 270 day during a 36-month period.

U.S.-Norway Tax Treaty

Norway is a member of the North Atlantic Treaty Organization (NATO).  While not a member of the European Union, Norway is a member of the European Economic Area (EEA).

Norway Tax Treaty.  Convention between the United States of America and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and property, signed at Oslo on December 3, 1971


Common Legal Entities.  

Tax Authorities

Tax Treaties.

Corporate Income Tax Rate.

Individual Tax Rate

Corporate Capital Gains Tax Rate

Individual Capital Gains Tax Rate


Withholding Tax.




Transfer Pricing.

CFC Rules.

Hybrid Treatment.

Inheritance/estate tax

Tax Treaty Network – International Tax Attorneys

Our international tax expertise allows us to guide clients through tax planning and compliance so that they can focus on what matters most. At Freeman Law, our clients are engaged in an interconnected business environment that spans across the globe.  From supply chains to markets, cross-country taxation impacts every global business.

Do you have questions about Norway Tax Treaties? Schedule a consultation with one of Freeman Laws International Tax Experts Today!